Fine.

Imprisonment. Penalty for neglecting to keep books, or

furnish accounts, or for not permitting books to be ex

amined.

Stamps to be

used in making the same, and be liable to a penalty of not less than five hundred nor more than one thousand dollars, to be recovered with costs of suit, and shall be deemed guilty of a misdemeanor, and shall be imprisoned for a term not exceeding one year. And any brewer who shall neglect to keep the books, or refuse to furnish the account and duplicate thereof as provided by law, or who shall refuse to permit the proper officer to examine the books in the manner provided, shall, for every such refusal or neglect, forfeit and pay the sum of three hundred dollars. SEC. 52. That the commissioner of internal revenue shall cause to be prepared, for the payment of the tax aforesaid, suitable stamps denoting prepared denotthe amount of tax required to be paid on the hogshead, barrels, and ing amount of halves, quarters, sixths, and eighths of a barrel of such fermented liquors, on barrels, &c.; tax to be paid and shall furnish the same to the collectors of internal revenue, who shall to be furnished each be required to keep on hand, at all times, a supply equal in amount to collectors, who shall keep two to two months' sales thereof, if there shall be any brewery or brewery months' supply warehouse in his district, and the same shall be sold by such collectors on hand; to be sold only only to the brewers of their districts, respectively; and such collectors to brewers. shall keep an account of the number and values of the stamps sold by Account to be them to each of such brewers, respectively; and the commissioner of in- kept of stamps ternal revenue shall allow upon all sales of such stamps to any brewer, Deduction on and by him used in his business, a decuction [deduction] of seven and one sales to brewers. half per centum. And the amount paid into the treasury by any collector on account of the sale of such stamps to brewers shall be included in estimating the commissions of such collector and of the assessor of the same district.

sold.

Commissions

of collector and

assessor on account of sales of stamps.

Brewers to obtain from col

lectors the prop

thereon.

Mode of affix

SEC. 53. That every brewer shall obtain, from the collector of the district in which his brewery or brewery warehouse may be situated, and not otherwise, unless said collector shall fail to furnish the same upon applica- er stamps, and tion to him, the proper stamp or stamps, and shall affix upon the spigot- affix upon the tap of each barhole or tap (of which there shall be but one) of each and every hogs- rel, &c. a stamp head, barrel, keg, or other receptacle, in which any fermented liquor shall denoting the tax be contained, when sold or removed from such brewery or warehouse, a stamp denoting the amount of the tax required upon such fermented liquor, in such a way that the said stamp or stamps will be destroyed upon the withdrawal of the liquor from such hogshead, barrel, keg, or other ing the stamp. vessel, or upon the introduction of a faucet or other instrument for that purpose; and shall also, at the time of affixing such stamp or stamps as Stamps to be aforesaid, cancel the same by writing or imprinting thereon the name of cancelled, and the person, firm, or corporation by whom such liquor may have been made, or the initial letters thereof, and the date when cancelled. Every brewer Penalty for who shall refuse or neglect to affix and cancel the stamp or stamps re- not affixing or quired by law, in the manner aforesaid, or who shall affix a false or fraud- not cancelling stamp, or affixulent stamp thereto, or knowingly permit the same to be done, shall be ing fraudulent liable to pay a penalty of one hundred dollars for each barrel or package ones. on which such omission or fraud occurs, and shall be liable to imprisonment for not more than one year.

how.

Fine and imprisonment.

&c. fermented

SEC. 54. That any brewer, carman, agent for transportation, or other Penalty for person, who shall sell, remove, receive, or purchase, or in any way aid in the selling, purchassale, removal, receipt, or purchase of any fermented liquor contained in ing, receiving, any hogshead, barrel, keg, or other vessel from any brewery or brewery liquor in any warehouse, upon which the stamp required by law shall not have been vessel from a affixed, or on which a false or fraudulent stamp is affixed, with knowledge without a stamp, brewery, &c. that it is such, or on which a stamp once cancelled is used a second time; or with a false and any retail dealer or other person, who shall withdraw or aid in the stamp, &c.; withdrawal of any fermented liquor from any hogshead, barrel, keg, or ing such liquor other vessel containing the same, without destroying or defacing the stamp from the vessel, without defacing affixed upon the same, or shall withdraw or aid in the withdrawal of any the stamp, or fermented liquor from any hogshead, barrel, keg, or other vessel, upon from a vessel not which the proper stamp shall not have been affixed, or on which a false stamped;

for withdraw

for making, selling, or using

false stamps or dies, &c.

Brewers sell

ing at retail from brewery to affix

and cancel prop

er stamps;
to keep ac-
count of quan-
tity sold;

to report under

oath to assessor monthly, and to send duplicate

to collector; may remove certain malt

liquors in certain quantities from brewery to ware

house without stamps.

Stamps to be affixed when

or fraudulent stamp is affixed, shall be liable to a fine of one hundred dollars, and to imprisonment not more than one year. Every person who shall make, sell, or use any false or counterfeit stamp or die for printing or making stamps which shall be in imitation of or purport to be a lawful stamp or die of the kind before mentioned, or who shall procure the same to be done, shall be imprisoned for not less than one nor more than five years: Provided, That every brewer, who sells fermented liquor at retail at the brewery or other place where the same is made, shall affix and cancel the proper stamp or stamps upon the hogsheads, barrels, kegs, or other vessels in which the same is contained, and shall keep an account of the quantity so sold by him, and of the number and size of the hogsheads, barrels, kegs, or other vessels in which the same may have been contained, and shall make a report thereof, verified by oath, monthly to the assessor, and forward a duplicate of same to the collector of the district; And provided further, That brewers may remove malt liquors of their own manufacture from their breweries or other places of manufacture to a warehouse or other place of storage occupied by them within the same district in quantities of not less than six barrels in one vessel without affixing the proper stamp or stamps, but shall affix the same upon such liquor when sold or removed from such warehouse or other place of storage. But when the manufacturer of any ale or porter manufactures the same in one collection district, and owns, occupies, or hires a depot or warehouse for the storage and sale of such ale or porter in another collection district, he When and how may, without affixing the stamps on the casks at the brewery, as herein ale or porter may provided for, remove or transport, or cause to be removed or transported, be removed from said ale or porter, in quantities not less than one hundred barrels at a time, manufactured to under a permit from the collector of the district wherein said ale or porter is manufactured, to said depot or warehouse, but to no other place, under such rules and regulations as the commissioner of internal revenue may prescribe, and thereafter the manufacturer of the ale or porter so removed shall stamp the same when it leaves such depot or warehouse, in the same manner and under the same penalties and liabilities as when stamped at the brewery as herein provided; and the collector of the district in which such depot or warehouse is situated shall furnish the manufacturer with the stamps for stamping the same, as if the said ale or porter had been manufactured in his district: And provided further, That where fermented liquor has become sour or damaged, so as to be incapable of use as such, brewers may sell the same for manufacturing purposes, and may remove the same to places where it may be used for such purposes, in casks, or other vessels, unlike those ordinarily used for fermented liquors, containing respectively not less than one barrel each, and having the nature of their contents marked upon them, without affixing thereon the stamp or stamps required.

liquor is sold or

removed.

district where

warehouse in

another district, without having stamps affixed.

Fermented

liquors, sour and

unfit for use,

may be sold for manufacturing purposes, &c. without stamps affixed.

Every barrel, &c. of fermented liquor to be marked before it is sold or removed from brewery.

Penalty for purposely removing or defacing such marks.

than owner or

SEC. 55. That every brewer shall mark or cause to be marked, in such manner as shall be prescribed by the commissioner of internal revenue, upon every hogshead, barrel, keg, or other vessel containing the fermented liquor made by him, before it is sold or removed from the brewery, or brewery warehouse, or other place of manufacture, the name of the person, firm or corporation by whom such liquor was manufactured, and the place where the same shall have been made; and any person other than the owner thereof, or his agent, who shall intentionally remove or deface such mark therefrom, shall be liable to a penalty of fifty dollars for each cask from which the mark is so removed or defaced.

Penalty, if SEC. 56. That every person other than the purchaser or owner of any any person other fermented liquor, or person acting on his behalf, or as his agent, who purchaser inten- shall intentionally remove or deface the stamp affixed upon the hogshead, tionally removes barrel, keg, or other vessel, in which the same may be contained, shall be or defaces stamp liable to a fine of fifty dollars for each such vessel from which the stamp is so removed or defaced, and to render compensation to such purchaser or owner for all damages sustained by him therefrom.

on any barrel,

&c.

Possession of

SEC. 57. That the ownership or possession by any person of ferany fermented liquor mented liquor after its sale or removal from brewery or warehouse, or after removal other place where it was made, upon which the tax required shall not from warehouse, have been paid, shall render the same liable to seizure wherever found, on which tax is not paid, to be and to forfeiture; and that the want of the proper stamp or stamps upon cause of forfeitany hogshead, barrel, keg, or other vessel in which fermented liquor may ure. Absence of be contained after its sale or removal from the brewery where the same stamps on barwas made, or warehouse as aforesaid, shall be notice to all persons that rel, &c. to be the tax has not been paid thereon, and shall be prima facie evidence of notice that tax is not paid. the non-payment thereof. SEC. 58. That every person who shall withdraw any fermented liquor Withdrawing from any hogshead, barrel, keg, or other vessel upon which the proper for bottling, from stamp or stamps shall not have been affixed, for the purpose of bottling any vessel not the same, or who shall carry on, or attempt to carry on, the business of stamped, or bottling fermented bottling fermented liquor in any brewery or other place in which fermented liquor in the liquor is made, or upon any premises having communication with such place where it is brewery or any warehouse, shall be liable to a fine of five hundred dollars, made, &c. how punished. and the property used in such bottling or business shall be liable to forfeiture.

fermented liquor

Penalty upon

revenue officers

in the manufac

SEC. 59. That any inspector or revenue agent who shall hereafter become interested, directly or indirectly, in the manufacture of tobacco, for becoming or snuff, or cigars, and any assessor, collector, inspector, or revenue agent, being interested who shall hereafter become interested, directly or indirectly, in the pro-ture of tobacco, duction, by distillation, or by other process, of spirits, ale, or beer, or other &c. or in profermented liquors, shall, on conviction before any court of the United duction of spirits States of competent jurisdiction, pay a penalty not less than five hundred or fermented liquors. dollars, nor more than five thousand dollars, in the discretion of the court. Being interAnd any such officer interested as aforesaid in any such manufacture at ested when act the time this act takes effect, who shall fail to divest himself of such interest failing to divest within sixty days thereafter, shall be held and declared to have become so of interest, &c. interested after this act takes effect.

takes effect, and

Internal reve

entire amount of

SEC. 60. That every internal revenue officer, whose payment, charges, nue officers paid salary, or compensation shall be composed, either wholly or in part, of by fees, &c. to fees, commissions, allowances, or rewards, from whatever source derived, make statement shall be required to render to the commissioner of internal revenue, under under oath of regulations to be approved by the Secretary of the Treasury, a statement fees, &c. under oath setting forth the entire amount of such fees, commissions, emoluments or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered; and any false statement knowingly and wilfully rendered under the requirements Penalty for of this section, or regulations established in accordance therewith, shall be knowingly makdeemed wilful perjury, and punished on conviction thereof, as provided in ing false statesection forty-two of the act of June thirty, eighteen hundred and sixtyfour, to which this act is an amendment; and any neglect or omission to render such statement when required shall be punished on conviction thereof by a fine of not less than two hundred dollars nor more than five hundred dollars, in the discretion of the court.

SEC. 61. That so much of this act as changes the existing law relating to distilled spirits and fermented liquors shall take effect from and after the first day of September, eighteen hundred and sixty-six.

ment;

for neglecting to render state

ment when required.

When law re

lating to distilled spirits and fermented liquors

Penalty for

&c. to any

SEC. 62. That if any person or persons shall, directly or indirectly, takes effect. promise, offer, or give, or cause or procure to be promised, offered, or given, giving or offerany money, goods, right in action, bribe, present or reward, or any prom- ing, &c. any ise, contract, undertaking, obligation, or security for the payment or de- bribe. or present, livery of any money, goods, right in action, bribe, present, or reward, or United States any other valuable thing whatever to any officer of the United States, or officer or official, person holding any place of trust or profit, or discharging any official with intent to function under, or in connection with, any department of the government action on anyof the United States, after the passage of this act, with intent to influence thing before

influence his

him, or to cause

him to commit

any fraud upon the revenue;

his decision or action on any question, matter, cause, or thing which may then be pending, or may by law be brought before him in his official capacity, or in his place of trust or profit, or with intent to influence any such officer or person to commit, or aid or abet in committing, any fraud on the revenue of the United States, or to connive at or collude in, or to allow or permit, or make opportunity for the commission of any such fraud, and shall be thereof convicted, such person or persons so offering, promising, or giving, or causing, or procuring to be promised, offered, or given any such money, goods, right in action, bribe, present, or reward, or any promise, contract, undertaking, obligation, or security for the payment or delivery of any money, goods, right in action, bribe, present, or reward, or other valuable thing whatever, and the officer or person who shall in anywise accept or receive the same, or any part respectively, shall be liable to indictment in any court of the United States having jurisdiction, and shall, upon conviction thereof, be fined not exceeding three times the amount so offered, promised, given, accepted, or received, and imprisoned not exceeding three years; and the person convicted of so accepting or receiving the same, or any part thereof, if an officer or person holding any such place of trust or profit, shall forfeit his office or place; Incapacitated and any person so convicted under this section shall forever be disqualified from holding to hold any office of honor, trust or profit under the United States. office.

or for accepting or receiving

the same. Fine.

Imprisonment.

Proceedings in cases of seizure of goods as subject to forfeiture.

cate.

Pay of appraisers.

of the value of

SEC. 63. That hereafter in all cases of seizure of any goods, wares, or merchandise which shall, in the opinion of the collector or deputy collector making such seizure, be of the appraised value of three hundred dollars or less, and which shall have been so seized as being subject to forfeiture under any of the provisions of this act, or of any act to which this is an amendment, excepting in cases otherwise provided, the said colList in dupli- lector or deputy collector shall proceed as follows, that is to say: He shall cause a list containing a particular description of the goods, wares, or Appraisement. merchandise seized to be prepared in duplicate, and an appraisement of the same to be made by three sworn appraisers, to be selected by him for said purpose, who shall be respectable and disinterest[ed] citizens of the United States residing within the collection district wherein the seizure was made. The aforesaid list and appraisement shall be properly attested by such collector or deputy collector and the persons making the appraisement, for which service said appraisers shall be allowed the sum of one dollar and fifty cents per day each, to be paid as other necessary If goods seized charges of collectors according to law. If the said goods shall be found are found to be by such appraisers to be of the value of three hundred dollars or less, $300 or less, col- the said collector or deputy collector shall publish a notice, for the space lector to publish of three weeks, in some newspaper of the district where the seizure was made, describing the articles and stating the time, place, and cause of their seizure, and requiring any person or persons claiming them to appear and make such claim within thirty days from the date of the first publication of such notice: Provided, That any person or persons claiming the goods, wares, or merchandise, so seized, within the time specified in the notice, may file with such collector or deputy collector a claim, stating his or their interest in the articles seized, and may execute a bond to the United States in the penal sum of two hundred and fifty dollars, with sureties, to be approved by said collector or deputy collector, conditioned that, in case of condemnation of the articles so seized, the obligors will duplicate list to pay all the costs and expenses of the proceedings, to obtain such conthe United States demnation; and upon the delivery of such bond to the collector or deputy district attorney, collector, he shall transmit the same, with the duplicate list or description of the goods seized, to the United States district attorney for the district, who shall proceed thereon in the ordinary manner prescribed by law: And provided also, That if there shall be no claim interposed, and no bond given within the time above specified, the collector or deputy collector, as the case may be, shall give ten days' notice of the sale of the goods, wares,

notice.

Notice to state

what.

Claimants of

the goods seized

may file claim and execute bond.

Conditions of

bond.

Collector to send bond and

who shall proceed thereon.

If there is no claim, and no bond, collector

to give ten days' notice of sale of goods.

Sale at public

or merchandise, by publication; and at the time and place specified in
said notice, shall sell the article so seized at public auction, and after de-
ducting the expense of appraisement and sale he shall deposit the pro-
ceeds to the credit of the Secretary of the Treasury.
And within one sale.

auction. Proceeds of

may be made for

year after the sale of any goods, wares, or merchandise, as aforesaid, any person or persons claiming to be interested in the goods, wares, or mer- Within year of chandise so sold may apply to the Secretary of the Treasury for a remis- sale, application sion of the forfeiture thereof, or any of them, and a restoration of the pro- remission of forceeds of the said sale, which may be granted by the said Secretary upon feiture, and ressatisfactory proof, to be furnished in such manner as he shall prescribe: ceeds of sale. toration of proProvided, That it shall be satisfactorily shown that the applicant, at the Applicant to time of the seizure and sale of the goods in question, and during the inter- prove what. vening time, was absent out of the United States, or in such circumstances as prevented him from knowing of such seizure, and that he did not know of the same; and also that the said forfeiture was incurred without wilful negligence or any intention of fraud on the part of the owner or owners If no applicaof such goods. If no application for such restoration be made within one tion is made year, as hereinbefore prescribed, then, at the expiration of the said time, proceeds of sale the Secretary of the Treasury shall cause the proceeds of the sale of the to be distributed. said goods, wares, or merchandise to be distributed according to law, as in the case of goods, wares, or merchandise condemned and sold pursuant to

the decree of a competent court.

within one year,

SEC. 64. That the office of the commissioner of internal revenue be Reorganization reorganized so as to include —

One commissioner of internal revenue, with a salary of six thousand dollars; and

One deputy commissioner, with a salary of three thousand five hundred dollars;

Which offices are already created, and the duties thereof defined by law; and to authorize, under the direction of the Secretary of the Treasury, the employment of the following additional officers and clerks, and with the salaries hereinafter specified, namely:

Two deputy commissioners, each with a salary of three thousand dollars;

One solicitor, with a salary of four thousand dollars;

Seven heads of divisions, each with a salary of two thousand five hundred dollars;

of office of commissioner of in

ternal revenue.

Commissioner.

Deputy com

missioner.

Additional offi

cers and clerks.

Two deputy commissioners.

Solicitor.
Heads of divi-

sions.

Thirty-four clerks of class four; forty-five clerks of class three; fifty Clerks. clerks of class two; and thirty-seven clerks of class one; Fifty-five female clerks; five messengers;

Three assistant messengers, and fifteen laborers; and a sum sufficient to pay the additional salaries of officers, clerks, and employees herein authorized is hereby appropriated out of any money in the treasury not otherwise appropriated; and this section shall take effect from and after the the thirtieth day of June, eighteen hundred and sixty-six.

Messengers.
Assistant mes-

sengers and la

borers.

Appropriation.

Official com

tween certain

SEC. 65. That all official communications made by assessors to collectors, assessors to assessors, or by collectors to collectors, or by collectors to munications beassessors, or by assessors to assistant assessors, or by assistant assessors revenue officers to assessors, or by collectors to their deputies, or by deputy collectors to to be free of collectors, may be officially franked by the writers thereof, and shall, when postage. so franked, be transmitted by mail free of postage.

SEC. 66. That the Secretary of the Treasury is hereby authorized to appoint an officer in his department who shall be styled "special commissioner of the revenue," whose office shall terminate in four years from the thirtieth day of June, eighteen hundred and sixty-six. It shall be the duty of the special commissioner of the revenue to inquire into all the sources of national revenue, and the best methods of collecting the revenue; the relations of foreign trade to domestic industry; the mutual adjustment of the systems of taxation by customs and excise, with the view

Special commissioner of the

revenue.

Term of office.

Duties.