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Internal Revenue, (continued.)

every barrel, &c. of fermented liquor to
be marked before it is sold or removed
from brewery..
penalty for purposely removing or de-
facing such marks

....

702

702

703

if any person other than owner or
purchaser intentionally removes or
defaces stamp on any barrel, &c. 702
possession of fermented liquor after re-
moval from warehouse, on which tax
is not paid, to be cause of forfeiture 703
absence of stamps on barrel, &c. to be
notice that tax is not paid..
withdrawing fermented liquor for bottling
from any vessel not stamped, or bot-
tling fermented liquor in the place
where it is made, &c. how punished... 703
inspectors or revenue agents not to be in-
terested in the manufacture of tobacco,
snuff, or cigars

assessors, collectors, inspectors, or reve-
nue agents not to be interested in the
production of distilled spirits or fer-
mented liquors

penalty for so doing

internal revenue officers, paid by fees, &c.
to make statement under oath of en-
tire amount of fees of all kinds and
from all sources...

703

703

703

703

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to be furnished to collectors, who
shall keep a two months' supply
on hand...

to be sold only to brewers.

701

701

account to be kept of stamps sold.

701

deduction on sales to brewers..

701

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703

for neglecting to make state-
ment when required......
that part of act relating to distilled spir-
its and fermented liquors to take effect
September 1, 1866..
penalty for giving or offering, &c. any
bribe, or present, &c. to any United
States officer or official, with intent to
influence his action on anything before
him, or to cause him to commit any
fraud upon the revenue.. .....703, 704
or for receiving or accepting the

same

fine, imprisonment, disqualification
for office...

proceedings in cases of seizure of goods
as subject to forfeiture....
collector to prepare a list of the property
in duplicate.

704

704

704

704

appraisement and pay of appraisers 704
if goods are found to be of the value of
$300 or less, collector to publish notice 704
notice to state what ...
claimants of the goods may file claim and
execute bond

conditions of bond..

704

704

704

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no stamp for probate of will, unless value
of estate exceeds $1,000

716

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nor on papers for collecting soldiers'
claims on government for pay, pen-
sions, &c.

amendments to act of 1866, ch. 184..
distilled spirits, mineral oil, tobacco, snuff,
and cigars, manufactured in institu-
tions for blind, &c. or in manual-labor
schools, not exempt from tax ........
monuments of stone not exempt
certain penalties for changing the char
acter of spirits after they are in pack-
ages duly inspected and marked, and for
branding packages, knowing taxes are
not paid, stricken out..
fractional parts of a barrel, and how ac-
counted..

716

716

716
716

716

716

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if not paid when due, five per cent.
and interest to be added..

tax on distilled spirits....

721

where to be assessed, and how collect-
ed, if spirits are removed from
place of distillation, and not depos-
ited in a bonded warehouse .....
Secretary of Treasury may adopt meters,
&c.....
722
owners of distilleries to use meters, &c. . 722
changes of, or additions to, distilling ap-
paratus to be made..
distiller, who to be deemed, and what to
be presumptive evidence thereof...... 722
distilled spirits to be inspected and gauged
before removal from distillery..
barrels and packages to be marked.. 722
law requiring an inspector for each dis-
tillery repealed...

officers to be designated to perform
their duties....

nor between sunset and sunrise...
penalty for otherwise removing.

722

722

723

723
notice to collector and commissioner 723
stills fit for use, if not over $ 1,000 in val-
ue, seized for violation of internal-reve-
nue laws, not to be released before
judgment
if over $1,000 in value, their release
to be in the discretion of the court 723
if forfeited, to be destroyed.....723, 724
additional penalty upon owners, &c. of
stills for neglect or refusal to do what
the law requires concerning distilled
spirits....

fine, forfeiture of stills, &c. imprison-

ment...

724

stills, &c. may be seized and held... 724
proceedings to enforce forfeiture,
when, where, and how to be com-
menced....

penalty upon collectors, assessors, &c. for
asking or accepting any money, &c. for
compromising, &c. any charge, &c. of
violating, &c. the laws relating to inter-
nal taxes, unless, &c....

724

724

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722

722

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spirits thereafter made in such dis-
tillery to be so removed.......
spirits not to be removed from place of
distillation, &c. in packages of over ten
gallons...

722

722

722

722

any internal-revenue officer may be spe-
cially authorized to seize property..

723

powers of such officer..

723

authority how limited.

723

barrels, packages, &c. containing, or sup-
posed to contain, distilled spirits, may
be seized, when and by whom..
may be detained, until, &c....

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if distilled spirits, found elsewhere than in
bonded warehouse, are sold, &c. at price
less than the tax, such sale to be prima
facie evidence that they are liable to
seizure and forfeiture..

to be destroyed, if they cannot be sold
in ninety days for a price equal to
the tax..

724

723

this provision not to apply to certain

rules therefor to be prescribed
by commissioner...
inspectors of internal revenue to give
bonds....

724

725

sales..

723

persons emptying or drawing off articles

bonds to be of what amount, how to
be approved.....

725

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cigar-boxes may be destroyed.. 725

forfeited distilled spirits not to be sold for

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Kinsale, Va.

Kittery, Me.

Kinderhook, N. Y.

port of delivery in New York District... 62 La Salle, Texas.
Kingston, Mass.

port of delivery in Plymouth District....

foreign vessels may unlade at.

included with Yeocomico...

port of delivery in Portsmouth,' N. H.,
District...

of personal property belonging to the
United States, penalty for.....

829

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59

formerly port of entry of Saluria District,
with collector...

330

his compensation....

500

79 La Vaca, Texas.

65

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.59, 146

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provision for export to Mexico of bonded
imports..

attorney-general may employ........... 487

to be published in newspapers in Wash-
ington....

compensation therefor

275

..275, 276

516

treaties, &c. in what newspapers to be

definition of, and special tax on........ 659

L.

Leakage,

allowance for.

103

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