Page:United States Statutes at Large Volume 49 Part 1.djvu/1985

 1940 74TH C ONGRESS. SESS. II. CH. 830. JUNE 26, 1936. Killing or assa ulti ng Cu stoms or Interna l Revenue of fi cer . Ante, p. 1105. Pro visio ns ex tende d to inc lu de employee, age nt, etc. Vol.48,p.780. U.S.C.,p.739 . Discretionary power to refuse to order return on bond of seized vessel or vehicle. "Vessel' and "vehi- cle" defined . SE C . 3 . Section 1 of the Act entitled "An Act to provide punish- ment for killing or assaulting Federal officers", approved May 18, 1934, as amended, is amended by st riking out the words "any officer of the Customs Service or of the Internal Revenue Service", and inserting in lieu thereof the words "any officer, employee, agent, or other person in the service of the customs or of the internal revenue" . SEC . 4. Notwithstanding any provisions of law relating to the return on bond of an y vessel or vehicle seized for the violation of any law of the United States, the court having jurisdiction of the subject matter, may, in its discretion and upon good cause shown by the United States, refuse to order such return of any such vessel or vehicle to the claimant thereof . SEC. 5 . (a) As used in this title the word "vessel" includes every description of watercraft used, or capable of being used, as a means of transport ation in water or in water and air ; and t he word "vehicle" includes every animal and description of carriage or other contrivance used, or capable of being used, as a means of transporta- tion on land or through the air. "M achi ne g un" de- (b) As us ed in thi s title the term "machine gun" mea ns_ any fined. weapon which shoots, or is designed to shoot, automatically or semi- automatically, more than one shot, without manual reloading, by a single function of the trigger. Title 11. TITLE II R.S ., see. 3287, .,p .11 11566. .636 . U.S.C SEC TION 201 . Section 3287 of the Revised Statutes, as amended (U. S . C ., 1934 ed ., title 26, sec . 1231), is amended to read as follows : Filling casks, etc ., at "SEC . 3287 . (a) Except a s provided in section 602 of the Revenue distilleries . Act of 1918, as amended, all distilled spirits shall be drawn from receiving cisterns into casks or packages and thereupon shall be gau ged, prov ed, and m arked by a storek eeper-ga uger, and imme- Regu lati ons for diately removed into an Internal Revenue Bonded Warehouse . The drawing off, gauging, etc ., to be prescribed . Com missi oner of In terna l Rev enue, with the appro val o f the Secr e- tary of the Treasury, is hereby empowered to prescribe all necessary regulations relating to the drawing off, gauging, and packaging of Marking, branding, distilled spirits ; the marking, branding, numbering, and stamping etc ., and transfer and storage of, in bonded of such packages ; and the transfer and transportation to, and the wa rehouses . st orage of s uch s pirit s in, Inte rnal Reven ue Bo nded Wareh ouses. wooden packages "(b) Upon the application of the distiller and under such regula- co ntaining metalli c cans, for export . Lions as the Commissioner of Internal Revenue, with the approval of the Secre tary of th e Tre asury, may pres cribe , dis tille d spi rits may be drawn into wooden packages, each containing two or more metallic cans, which cans shall each have a capacity of not less than five gallons, wine measure . Such packages shall be filled and used only for exportation from the United States . And there shall be charged for each of said packages or cases for the expense of pro- viding and affixing stamps, 5 cents . each~dird s of fill pet "( c) The Commissioner of Internal Revenue, with the approval scribing of. of the Secretary of the Treasury, may, by regulations, prescribe the standards of fill of casks or packages of distilled spirits at each distillery. Marking, branding, "(d) The C ommission er of In ternal Re venue wit h the ap proval etc ., at expense of dis- tiller ; regulations for . of the Secretary of the Treasury, may, by regulations, from time to time, require a distiller, at his expense and under the immediate per- sonal supervision of a storekeeper-gauger, to do such marking and branding and such mechanical labor pertaining to gauging required under this section as the Commissi oner deems proper and determines may be done without danger to the revenue ."