Page:United States Statutes at Large Volume 48 Part 1.djvu/1046

 1020 June 18, 1934. [H .J .Res. 370.] [Pub Res, No. 40.] Traf fic i n co ntain ers of distilled spirits. Regulation of, au. thorized. Requ irem ents of manufacture rs, pe r- sons dealing in, etc., containers. Penalty provisions. Requirements im- posed to be additional. June 18, 1934 . [H.J.Res ., 373.1 [P ub Res., No. 41 .] Distilled spirits, sub- stances used in manu- facture of. Return showing dis- position to be filed. I nform atio n to be contained. Penalty provisions. Def initions lad CONG RESS. SESS. II. CHS. 610, 611. JUNE 18, 1934 . [CHAPTER 610.1 JOINT RESOLUTION To protect the revenue by regulation of the traffic in containers of distilled spirits; Reso lved by the Senate and House o f Rep resen tati ves o f the United States of America in Congress assembled, That whenever in his judgment such action is necessary to protect the revenue, the Secretary of the Treasury is authorized, by the regulations prescribed by him, and permits issued thereunder if required by him (1) to regul ate th e size, bran ding, markin g, sale, resa le, po ssessi on, us e, and re-use of containers (of a capacity of less than five wine- gallons) designed or intended for use for the sale at retail of distilled spirits (within the meaning of such term as it is used in title II of the Liquor Taxing Act of 1934) for other than industrial use, and (2) to require, of persons manufacturing, dealing in, or using any such containers, the submission to such inspection, the keeping of such records, and the filing of such reports as inay be deemed by him reasonably necessary in connection therewith. Whoever will- fully violates the provisions of any regulation prescribed, or the terms or conditions of any permit issued, pursuant to the authoriza- tion contained in this joint resolution, and any officer, director, or agent of any corporation who knowingly participates in such viola- tion, shall, upon conviction, be fined not more than $1,000 or be imprisoned for not more than two years, or both; and, notwithstand- ing any criminal conviction, the containers involved in such violation shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for for- feitures, seizures, and condemnations for violations of the internal- revenue laws, and any such containers so seized and condemned shall be destroyed and not sold. Any requirements imposed under this joint resolution shall be in addition to any other requirements imposed by, or pursuant to, existing law, and shall apply as well to persons not liable for tax under the internal-revenue laws as to persons so liable. Approved, June 18, 1934. [CHAPTER 611 .1 JOINT RESOLUTION To protect the revenue by requiring information concerning the disposition of substances used in the manufacture of distilled spirits. Resolved by the Senate and House of Representatives of the United States o f America in Congress assembled, That every person dispos- ing of any substance of the character used in the manufacture of distilled spirits shall, when required by the Commissioner, render a correct return in such form and manner as the Commissioner, with the approval of the Secretary of the Treasury, may by rules and regulations prescribe, showing the names and addresses of the per- sons to whom such disposition was made, with such details, as to the quantity so disposed of or other information which the Com- missioner may require as to each such disposition, as will enable the Commissioner to determine whether all taxes due with respect to any distilled spirits manufactured from such substances have been paid. Any person who willfully violates any provision hereof, or of any such rules or regulations, and any officer, director, or agent of any suc h pers on who knowi ngly p artici pates i n such viola tion, shall upon convi ction be fined not more than $500 or b e im priso ned f or not more than one year, or both. As used in this joint resolution (a) the term 11 distilled spirits " has the same meaning as that in