482 THIRTY-NINTH CONGRESS. Sess. II. Ch. 169. 1867. their dimes- duly appointed officers as may be designated by the commissioner of internal revenue. _ Collecgoy may S20. 18. And be it further enacted, That whenever, in the judgment of 5;;;*3 ?lF;‘;'{fo¤d_ the collector, there shall be a. general bonded warehouse so located as m gd wa,-ehouse to be conveniently accessible to 2. distillery, myd in the same collection dis. be removed to trict, the said collector shall direct all s imts whmh ma be stored in the ncral bonded · ·p y · §:mh°“"_ bonded warehouse attached to such dxsullery to be {I'8.1'1Sf€l‘1'€d dxrectly m a general bonded warehouse; and all spirits thereafter produced in such distillery shull be removed to a general bonded warehouse within the time and in the manner heretofore rc mrcd for the removal to the bonded h h d h d' °lI q ware ouse attac e to the mu ery. Spirits notto Sec. 19. And be itfurt/wr enacted, That no spirits shall be removed b° '°’“°"°d from in any cask or packavc containing more than ten gallons from any premilace of mmm- . . . F’ . . . . . E,cm,.e, &c_ in ses or building lll which the same may have been xhstnllcd. rcdnstxllcd, recucermin puck- fied, or manufhctured, nor from an lace of storavc at an other times an norbe- ·· yp · ·° éegn Sunset than after sun-rnsing and before sun-sebtmg, on pam of fOI`{€ltLl1`8 of such and wmase, spirits, and every person who shall violate this provision shall be liable to I’¢¤=¤l¤.Y· a enalt of one hundred dollars for each cask, barrel or ackam of P. y . p . ¤ .0mw- gpg. spmtn-; removed. Any officcr of mterna.1 revenue may be specially augzgézitigggstgé thoyized by the commissioner of ipterna.1 revenue to seize any property P0“,m_ of wluch may by law be subject 1:0 seizure, and for that purpose such officer such officer. shall have all the power c0uferrcd by Iuw upon collectors of internal ravenue, and such special authority shall be limited in respect of time, place, and kind or class of property as the said commissioner may specify. B:¤j¤‘€Y¤;’&¤· Sec. 20. And be it further enacted, That it shall be lawful for any in-
- 3;p’:;3·;;>‘;n_ ternal revenue officer to seize and detain any barrels, casks, or packages
tain, distilled containing, or supposed to contain, distilled spirits, when such officer has
- g;;£·‘3*g'1g*;d reason to believe the tax imposed by law upon the same has not been
by Whom_ and paid, or that theyrarc being removed rin violation of lay, find such puckd<>t=¤mcd· ages may be detained by such officcr in a safe place unnl 1t can be satisfactorily ascertained by the proper ofHccrs whether the articles so scizcd are Iiuble to be proceeded u¤s1i¤st for violations of the internal rcvcnuc laws. . . , _ . ¤ . . . . mgd°;‘§;‘i*£ gg- 51:0. 21. And 6c at __fur¢}{er euaclcd, That whenever any distilled spirits md, &c_ an a so fou nd chcxvherc than m a bonded warehouse shall be sold or ofprice less than fcrgd for sale at a less price than the tax imposed by law thereon, such
- ’8T‘t;é·‘;
- ;’€° selling or offcring_ For sale as aforesaid shall be taken and deemed
Prima {mo evi- as puma flncxc cvnlcncc that saxd spmts have not been removed from ge;?? SP1; f|;_<=y a bonded warehouse according to law, and that the tax imposed by fgitug ° ° °"' law on the same has not been paid, and the same shall without further This provision evidence be liable to seizure and forfeiture: Provided, That this section
s;’5:é·*° shall no? apply to spirits sold at public salc by an auctioneer who has paid
the QPSCIEF tux as such under such rules and regulations, and upon such public notice us may be prescribed by the commissioner of internal revegus, nor to sales made. by judicial or executive officcrs under the order or ccrcc of any court. in;’g;¤:;i*g::*- Suc. 22. And be it further enacted, That it shall be the duty of every sugjech to mx person who. empties or draws off, or causes to be emptied or drawn off} from mmm, &¤. distilled spirits or other article subject by law to tax, from a cask, barrel,
- "£;;°g{1g;°· *° 01* paclfagc, bearing any of the marks or brands required by law, or
marks_ marks mtcudcd {br or purporting to be, or designed to have the effect of, such marks, immediau-:1y upon such cask, barrel, or packavc being emptied, to eihca and oblitcratc said marks or brands; and mz; erson . . . . . Y P Penalty. who shall violate f111S provnswn shall be liable to a penalty of ten dollars for each offence; and any such cask, barrel, or package, {Tom which said marks gre not so effaced and obliterated as herein required, shall be liable to forifexture, and may be seized by any officer of internal revenue wherever ound. Wh°” ° b°“d Sec. 23.- And be it further enacted, That in case any bond under which br removal of · - . . . any dxsulled spirits shall have been withdrawn from a bonded warehouse
