after the same shall have been once affixed to a bottle as provided herein, or who shall reuse a bottle for the purpose of containing distilled spirits which has once been filled and stamped under the provisions of this Act without removing and destroying the stamp so previously affixed to such bottle, or who shall, contrary to the provisions of this Act or of the regulations issued thereunder remove or cause to be removed from any bonded warehouse any distilled spirits inspected or bottled under the provisions of this Act, or who shall bottle or case any such spirits in violation of this Act or of any regulation issued thereunder, or who shall, during the transportation and before the exportation of any such spirits, open or cause to be opened any case or bottle containing such spirits, or who shall willfully remove, change, or deface any stamp, brand, label, or seal affixed to any such case or to any bottle contained therein, shall for each such offense be fined not less than one hundred nor more than one thousand dollars, and be imprisoned not more than two years, in the discretion of the court, and such spirits shall be forfeited to the United States. (29 Stat. 627.) Notes of Reuse of bottles.-Where accused was one of three persons, each of whom held a retail liquor dealer's special tax stamp for a saloon in which government officers found a bottle which had been refilled with spirits without destroying the internal revenue stamps previously affixed thereto, in violation of this section, but there was no evidence that the bottle was refilled by accused, or by his procurement, or by any one acting for him, he could not be convicted of violating the statute. Duff v. U. S. (1911) 185 Fed. 101, 107 C. C. A. 319. A seller of whisky is guilty of violating this section, though the refilling of the bottle, without destroying the § 6076. (Act March 3, 1897, c. 379, § 7.) Forging stamps, etc., punishable. Every person who, with intent to defraud, falsely makes, forges, alters, or counterfeits any stamp made or used under any provision of this Act, or who uses, sells, or has in his possession any such forged, altered, or counterfeited stamp, or any plate or die used or which may be used in the manufacture thereof, or who shall make, use, sell, or have in his possession any paper in imitation of the paper used in the manufacture of any stamp required by this Act, shall on conviction be punished by a fine not exceeding one thousand dollars and by imprisonment at hard labor not exceeding five years. (29 Stat. 628.) Cited without definite application, Taney v. Penn Nat. Bank of Reading (1914) 34 Sup. Ct. 288, 289, 232 U. S. 174, 58 L. Ed. 558. § 6077. (Act March 3, 1897, c. 379, § 8.) Bottled spirits subject to state law. Nothing in this Act shall be construed to exempt spirits bottled under the provisions of this Act from the operation of chapter seven hundred and twenty-eight of the public laws of the Fifty-first Congress, approved August eighth, eighteen hundred and ninety. (29 Stat. 629.) Act Aug. 8, 1890, c. 728, mentioned Cited without definite application, Taney v. Penn Nat. Bank of Reading in this section, is set forth post, § 8738. (1914) 34 Sup. Ct. 288, 289, 232 U. S. 174, 58 L. Ed. 558. § 6078. (R. S. § 3298.) suspicion. Power of officers to detain packages on It shall be lawful for any internal-revenue officer to detain any cask or package containing, or supposed to contain, distilled spirits, when he has reason to believe that the tax imposed by law upon the same has not been paid, or that the same is being removed in violation of law; and every such cask or package may be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than forty-eight hours without process of law or intervention of the officer to whom such detention is to be reported. Act July 20, 1868, c. 186, § 41, 15 Stat. 141. 174, 58 L. Ed. 558; Agnew V. Haymes (1905) 141 Fed. 631, 72 C. C. A. 325. § 6079. (R. S. § 3299, as amended, Act Feb. 18, 1875, c. 80, § 1.) Forfeiture of spirits unlawfully removed from distillery. All distilled spirits found elsewhere than in a distillery or distillery warehouse, not having been removed therefrom according to law, shall be forfeited to the United States. Act July 20, 1868, c. 186, § 36, 15 Stat. 140. Act Feb. 18, 1875, c. 80, § 1, 18 Stat. 319. This section, as enacted in the Revised Statutes, was amended by striking out, after the words "in a distillery or," the word "distilling," and inserting in place thereof the word "distillery," as set forth here, by Act Feb. 18, 1875, c. 80, § 1, cited above. Provisions for the establishment of special bonded warehouses for fruit brandy were made by Act March 3, 1877, c. 114, ante, §§ 6039-6049, and provisions for the establishment of general bonded warehouses were made by Act Aug. 27, 1894, c. 349, § 51, ante, § 6058. The provisions of existing law in regard to withdrawal of distilled spirits from warehouses upon payment of tax were made applicable to spirits deposited in general bonded warehouses by Act Aug. 27, 1894, c. 349, § 56, ante, § 6063. Decisions Notes of Forfeiture in general.-The fact that a person has, in good faith, made advances upon distilled spirits, is no defense to an action for their forfeiture. Boyd v. U. S. (C. C. 1877) Fed. Cas. No. 1,749. The removal of spirits by a distiller before they have been officially inspected, gauged, and proved is a cause of forfeiture, otherwise as to a removal before payment of duties. U. S. v. Three Hundred and Ninety-Six Barrels Distilled Spirits (D. C. 1866) Fed. Cas. No. 16,502. And the failure of the inspector to mark on the barrels the quantity in proof as required by Act June 30, 1864, § 59, is not a cause of forfeiture. Id. "Distilled spirits" defined. The term "distilled spirits" includes all spirits which have been distilled, whether they have been subsequently rectified or not. Boyd v. U. S. (C. C. 1877) Fed. Cas. No. 1,749. Removal according to law. A removal procured by a false bond to the collector is not a removal according to law. Harrington v. U. S. (1870) 11 Wall. 356, 364, 20 L. Ed. 167. Consent of collector obtained by fraud.-Goods removed from a bonded warehouse by consent of the collector, obtained by fraud, are subject to forfeiture. U. S. v. Two Hundred and Seventy-Eight Barrels of Distilled Spirits (C. C. 1869) Fed. Cas. No. 16,580. Spirits mixed with others.-Where spirits fraudulently withdrawn from a warehouse are innocently mixed with others belonging to the claimants, so that they cannot be distinguished, the United States are entitled to a forfeiture of a fair proportion of the mixture, if the spirits would have been subject to forfeiture had they not been so mixed. U. S. v. Two Hundred and Seventy-Eight Barrels of Distilled Spirits (C. C. 1869) Fed. Cas. No. 16,580. Cited without definite application, Whisky Cases (1878) 99 U. S. 594, 25 L. Ed. 399; Taney v. Penn Nat. Bank of Reading (1914) 34 Sup. Ct. 288, 289, 232 U. S. 174, 58 L. Ed. 558. § 6080. (R. S. § 3300.) Store-keeper unlawfully removing or allowing to be removed, etc. Whenever any store-keeper or other person in the employment of the United States, having charge of a bonded warehouse, removes or allows to be removed therefrom any cask or other package, without an order or permit of the collector, or which has not been marked or stamped in the manner required by law; or removes or allows to be removed any part of the contents of any cask or package deposited therein, he shall be immediately dismissed from office or employment, and be fined not less than five hundred dollars nor more than two thousand dollars, and imprisoned not less than three months nor more than two years. Act July 20, 1868, c. 186, § 52, 15 Stat. 147. (1914) 34 Sup. Ct. 288, 289, 232 U. S. 174, 58 L. Ed. 558. § 6081. (R. S. § 3301, as amended, Act March 1, 1879, c. 125, § 5.) Store-keepers' warehouse-books and returns. Every storekeeper shall keep a warehouse-book, which shall at all times be open to the examination of any revenue officer, and shall enter therein an account of all articles deposited in the warehouse to which he is assigned, indicating in each case the date of deposit, by whom manufactured or produced, the number and description of the package and contents, the quantities therein, the marks and serial numbers thereon, and by whom gauged, inspected, or weighed, and if distilled spirits, the number of gauge or wine gallons, of proofgallons, and of taxable gallons; and before delivering any article from the warehouse he shall enter in said book the date of the permit or order of the collector for the delivery of such articles, the number and description of the packages, the marks and serial numbers thereon, the date of delivery, to whom delivered, and for what purpose, which purpose shall be specified in the permit or order for delivery; and in case of delivery of any distilled spirits the number of gauge or wine gallons, of proof-gallons, and of taxable gallons, shall also be stated; and such further particulars shall be entered in the warehouse-books as may be prescribed or found necessary for the identification of the packages, to insure the correct delivery thereof and proper accountability therefor. And every store keeper shall furnish daily to the collector of the district a return of all articles received in and delivered from the warehouse during the day preceding that on which the return is made, and mail at the same time a copy thereof to the Commissioner of Internal Revenue, and shall, on the first Monday of every month, make a report in duplicate of the number of packages of all articles, with the respective descriptions thereof, as above provided, which remained in the warehouse at the date of his last report, of all articles received therein and delivered therefrom during the preceding month, and of articles remaining therein at the end of said month. He shall deliver one of these reports to the collector having control of the warehouse, to be recorded and filed in his office, and transmit one to the Commissioner of Internal Revenue, to be recorded and filed in his office. Act July 20, 1868, c. 186, § 52, 15 Stat. 147. Act Dec. 24, 1872, c. 13, § 1, 17 Stat. 401. Act March 1, 1879, c. 125, § 5, 20 Stat. 337. This section, as enacted in the Revised Statutes, was amended by striking out, after the words "of gauge or wine gallons," wherever they occur in the section, the words "and of proof-gallons," and by inserting in place thereof the words "of proof-gallons, and of taxable gallons," as set forth here, by Act March 1, 1879, c. 125, § 5, cited above. Notes of Decisions Reports as public records.-The reports are not public records. In re Comingore (D. C. 1899) 96 Fed. 552, 556, affirmed Boske V. Comingore (1900) 20 Sup. Ct. 701, 177 U. S. 459, 44 L. Ed. 846. Cited without definite application, Taney v. Penn Nat. Bank of Reading (1914) 34 Sup. Ct. 288, 289, 290, 232 U. S. 174, 58 L. Ed. 558. § 6082. (R. S. § 3302.) Store-keepers to have charge of distillery and keep account of materials used, etc. The store-keeper assigned to any distillery warehouse shall, in addition to the duties required of him as store-keeper in charge of a warehouse, keep in a book to be provided for that purpose, and in the manner prescribed by the Commissioner of Internal Revenue, a daily account of all the meal and vegetable productions or other substances brought into said distillery, or on said premises, to be used for the purpose of producing spirits, from whom purchased, and when delivered at said distillery; of the kind and quantity of all fuel used, and from whom purchased; of all repairs made on said distillery, and by whom and when made; of the names and places of residence of all persons employed in or about the distillery; of the materials put into the mash-tub or otherwise used for the production of spirits; of the time when any fermenting-tub is emptied of ripe mash or beer, recording the same by the number painted on said tub; and of all spirits drawn off from the receiving-cistern, and the time when the same were drawn off. Act July 20, 1868, c. 186, § 21, 15 Stat. 134. Cited without definite application, (1914) 34 Sup. Ct. 288, 289, 232 U. S. Taney v. Penn Nat. Bank of Reading 174, 58 L. Ed. 558. § 6083. (R. S. § 3303.) Distillers' books; entries to be made. Every person who makes or distills spirits, or owns any still, boiler, or other vessel used for the purpose of distilling spirits, or who has such still, boiler, or other vessel so used under his superintendence, either as agent or owner, or who uses any such still, boiler, or other vessel, shall from day to day make, or cause to be made, in a book or books, to be kept by him in such form as the Commissioner of Internal Revenue may prescribe, a true and exact entry of the kind of materials, and the quantity in pounds, bushels, or gallons purchased by him for the production of spirits, from whom and when purchased, and by what conveyance delivered at said distillery, the amount paid therefor, the kind and quantity of fuel purchased for use in the distillery, and from whom purchased, the amount paid for ice or water for use in the distillery, the repairs placed on said distillery or distilling-apparatus, the cost thereof, and by whom and when made, and of the name and residence of each person employed in or about the distillery, and in what capacity employed. And in another book he shall make like entry of the quantity of grain or other material used for the production of spirits, the time of day when any yeast or other composition is put into any mash or beer for the purpose of exciting fermentation, the quantity of mash in each tub, designating the same by the number of the tub, the number of dry inches, that is to say, the number of inches between the top of each tub and the surface of the mash or beer therein at the time of yeasting, the gravity and temperature of the beer at the time of yeasting, and on every day thereafter its quantity, gravity, and temperature at the hour of twelve meridian; also, of the time when any fermenting-tub is emptied of ripe mash or beer, the number of gallons of spirits distilled, the number of gallons placed in the warehouse, and the proof thereof, the number of gallons sold or removed, with the proof thereof, and the name, place of business, and residence of the person to whom sold. Act July 20, 1868, c. 186, § 19, 15 Stat. 132. Notes of Action on bond for breach of statute. -In an action on a distiller's bond for breach of this section, an answer denying that by reason of omission to Decisions make proper entries in the distiller's book he defrauded the United States, and alleging that the fraud was committed in another way, specifying it, alleges a defense to the action. U. S. v. Chouteau (1880) 102 U. S. 603, 26 L. Ed. 246. Oral evidence as to record.-Under this section, requiring every distiller to keep a book in which shall be recorded certain facts specified with reference to his business, and section 6100, post, after providing for the books to be so kept, declaring that every person required to keep the books prescribed by such section shall on or before the 10th day of each month make a full and complete transcript of all the entries made therein during the month preceding, and, after verifying the same by oath, shall forward it to the collector of the district in which he resides, it was held, in an action by a distiller to recover internal revenue taxes alleged to have been wrongfully imposed, that evidence that plaintiff's record book had been taken from him and carried to a certain collector's office, after which it was taken to the revenue agent's office at G., and was last seen in 1893 or 1894, three years after the final disposition of a criminal case against plaintiff, and that search had been made in the office of the revenue agent, where it had last § 6084. (R. S. § 3304.) served two years. been seen, without proof that a search had been made in the collector's office for the transcript on which the assessment made was required to be filed nor in the office of the clerk where the original record had been used in evidence in the criminal proceeding, was insufficient to justify the admission of oral evidence of contents of such record. Brown v. Harkins (1904) 131 Fed. 63, 65 C. C. A. 301. Rules and regulations under former law. Rectifiers and distillers must take the proper steps to ascertain what the rules and regulations are as to keeping of a book as required by Act July 13, 1866, § 26. U. S. v. Dutcher (D. C. 1868) Fed. Cas. No. 15,013. Cited without definite application, Dobbin's Distillery v. U. S. (1877) 96 U. S. 395, 396, 24 L. Ed. 637; Taney v. Penn Nat. Bank of Reading (1914) 34 Sup. Ct. 288, 289, 232 U. S. 174, 58 L. Ed. 558; Tucker v. Grier (1908) 160 Fed. 611, 87 C. C. A. 513; Grain Distillery No. 8 of Eastern Distillery Co. v. U. S. (1913) 204 Fed. 429, 122 C. C. A. 615; Grier v. Tucker (C. C. 1907) 150 Fed. 658. Books to be open to inspection and pre The books of every distiller hereinbefore required shall always be kept at the distillery and be always open to the inspection of any revenue officer, and, when filled up, shall be preserved by the distiller for a period of not less than two years thereafter, and whenever required shall be produced for the inspection of any revenue officer. Act July 20, 1868, c. 186, § 19, 15 Stat. 133. Notes of Decisions Distiller's private books as government books.-If a distiller's private books show a different. state of facts from those kept for the government, they also may be treated as government books. U. S. v. Mason (D. C. 1875) Fed. Cas. No. 15,735. Cited without definite application, Taney v. Penn Nat. Bank of Reading (1914) 34 Sup. Ct. 288, 289, 232 U. S. 174, 58 L. Ed. 558; Tucker v. Grier (1908) 160 Fed. 611, 87 C. C. A. 513; Grier v. Tucker (C. C. 1907) 150 Fed. 658. § 6085. (R. S. § 3305.) duce books; penalty. Whenever any false entry is made in, or any entry required to be made is omitted from, either of the said books mentioned in the two preceding sections, with intent to defraud or to conceal from the revenue officers any fact or particular required to be stated and entered in either of said books, or to mislead in reference thereto; or any distiller as aforesaid omits or refuses to provide either of said books, or cancels, obliterates, or destroys any part of either of such books, or any entry therein, with intent to defraud, or permits the same to be done, or such books, or either of them, are not produced when required by any revenue officer, the distillery, distilling-apparatus, and the lot or tract of land on which it stands, and all personal property on said premises used in the business there carried on, shall be forfeited to the United States. And every person who makes such false entry, or omits to make any entry hereinbefore required to be made, with the intent aforesaid, or who causes or procures the same to be done, or fraudulently cancels, obliterates, or destroys any False entries, or omitting to keep or pro |