Page:United States Statutes at Large Volume 48 Part 1.djvu/342

 316 73d C ONGRESS. SESS. II. CH.1. JANUARY 11, 1934 . Advertisements, etc ., SEC. 12. That section 5 of the Act entitled "An Act making appro- by mail ; provisions re- pve . 39, p, las s U.S.C., p. 488; Supp. 1918, approved March 3, 1917, as amended, is amended to read as VII, p . 350 . follows Ante, p.17. Shipments, etc ., of, "SEC. 5. Whoever shall order, purchase, or cause intoxicating lawsproo State, ef or. liquors to be tra nsported in inters tate com merce, ex cept for scientifi c, sacra menta l, me dici nal, and m echa nical purp oses, int o any Stat e, Territory, or the District of Columbia, the laws of which prohibit the manufacture or sale therein of intoxicating liquors for beverage purposes, shall be fined not more than $1,000 or imprisoned not more than six months, or both ; and for any subsequent offense shall be Et hyl alc oho l for imprisoned not more than one year ." Government, etc ., use. Nothing in this Act shall he construed to amend or repeal any pro- Vol.40, p. 329. vision of section 1110 of the Revenue Act of 1917 . Effective date of title . SEC . 13 . This title shall take effect on the day following its enactment . Internal revenue . TITLE II Affixing tax -paid SEC . 201 . No person shall (except as provided in section 202) stamps to containers . tr ansport, possess, buy, sell, or tran sfer any distille d spirits , unless th e imme diate contai ner th ereof has af fixed t hereto a sta mp den oting the quantity of distilled spirits contained therein and evidencing Ex cept ions . pa yment of all inter nal-re venue taxes imposed on su ch spi rits . The provisions of this title shall not apply to- (a) Distilled spirits placed in a container for immediate consump- tion on the premises or for preparation for such consumption ; (b) Distilled spirits in bond or in customs custody ; (c) Distilled spirits in immediate containers required to be stamped under existing law ; (d) Distilled spirits in actual process of rectification, blending,. or bottling, or in actual use in processes of manufacture ; (e) Distilled spirits on which no internal-revenue tax is required to be paid; (f) Distilled spirits not intended for sale or for use in the manu- facture or production of any article intended for sale ; or (g ) Any reg ularl y est ablis hed commo n car rier rece iving, tra ns- por ting, del ivering, or holdin g for tra nsportati on or del ivery dis tilled spirits in the ordinary course of its business as a common carrier. Stamps on presen t SEC. 202 . Every person who, on the effective date of this title, stock. holds for sale (or use in the manufacture or production of an article intended for sale) any distilled spirits in containers required to be st amped by secti on 20 1, on whi ch al l int erna l-rev enue taxes hav e been paid, may possess such spirits, but shall, not later than the tenth day after such date, apply for, and shall be sold (in accord- ance with section 203) the requisite stamps. Such stamps shall be prom ptly a ffixed to th e imme diate contain ers of such spirit s, exc ept that when such s pirits conta ined i n bottl es in closed cases are h eld for sale or sold otherwise than at retail, such stamps need not be affixed until the cases are opened or sold at retail, when such stamps shall be immediately affixed to the bottles, but such stamps shall be sold or transferred in connection with any sale or transfer of such spi rits and the p erson in posse ssion of such spiri ts sh all be in poss ession of su ch sta mps th erefor. Purchase and issue ofstamps . SEC. 203 . Any person placing or intending to place any distilled spirits upon which all internal-revenue taxes have been paid into any container upon which a stamp is required by this title, or with- drawing or intending to withdraw any imported spirits in such containers from customs custody, shall be entitled to purchase suffi- cient stamps for stamping such containers. Such stamps shall be
 * priations for the Post Office Department for the year ending June 30,