240 FORTY-SECOND CONGRESS. Sess. II. Ch. 315. 1872. ing paid the special tax" and inserting in lieu thereof the words " other _ than a rectifier or wholesale liquor-dealer who has paid the special tax, or r a distiller who has given the bond,” and inserting after the words “ who shall put up " the words " or keep up." c Amendment of That section nineteen be amended by striking out 'the words " eleventh “E
- °°¤°¤ 199 and " twenty-1'irst" and “ if any false entry shall be made in either of said
books or any entry required to be made therein shall be omitted therefrom, for every such false entry made, or omission, the distiller shall. forfeit and pay a penalty of one thousand dollars," and the word " such " be. Q fore the words "ialse entry " the first time it occurs. c section 2%; That section twenty-two be amended by striking out the words " having paid the special tax " and inserting in lieu thereof the words "having given the bond required by law," and by adding the following: “Provided, involuntary That nothing in this section shall be held to apply to suspensions caused suspensions; by unavoidable accident; and the commissioner of internal revenue shall prescribe rules and regulations to govern in such cases of involuntary suspension." section aa; That section twenty-three be amended by striking out the words " eleventh " and “ twenty-first days," and insert " day." e section 27; That section twenty-seven be amended as follows: Strike out the word " quantity " where it last occurs in said section and insert " fractional part of a gallon amounting to one-half gallon or over;" and strike out “ less than one gallon " in the sixth line from the bottom of the section, after the words " regarded as a full gal1on,” and add " and any fractional part of a gallon less than one half-gallon in any cask or package shall be . _ exempt from tax." “°°°‘°“ 28* That section twenty-eight be so amended that the tax therein provided ' for stamps shall be ten cents instead of twenty-five cents. section 42; Thqt section lforty-twp, be amended by striking out the words " the specia tax as een pai ’ and insertin in lieu thereof the o d " b d has been given ; " also, by striking out the words " for the nodipdyinengbf Lhe ipeoial tax ", and inserting in lieu thereof the words " because no bond as een given.' • section 4.3; That section forty-three be amended by inserting after the word chmgu in f‘ brand/’ the second time it occurs, the words " and the commissioner of m,,,,,,, gw_, fo,. mternal revenue may make such change in stamps and may prescribe tobacco, spirits, such instruments, or other means for attaching, protecting, and canceling f,';lu£f;`;"°“"d stapnps fpr lpobacco, snuff, cigars, distilled spirits, and fermented liquors, or ext er o them, as he and the Secretar f th T h ll such instruments to be furnished by the 0Unit;d Stflidhytb lzheapgididsd using_the stamps to be aiiixed therewith, under suchregulation as the .- it ““rfli“L2L‘?i2§$J3% ¥?“°““ §?’,,"““‘*i°¥i§;°·" ,, ,, o ,_, 11 .. sccion ; · u eamene sri n ot 't' _ where it first occurs therein. y g u 8 wor S 1 Br "°**°“ fl? “Oiggpgdsgggpggomyseyppkoe amended by insoigtinlg lifter phe words or in case s c - fied, the name of the rectifier and the serial riumbgirbf fh; I‘CCI..l`il?0I‘€GSr1i323l.1$1c;Yi;;, section 48. That section forty-eight be amended by striking out all after the enactwks: yp2pm_ ing clause and inserting in lieu thereof the following : “That on all pqumis known as w1nes,_l1quors, or compounds known or denominated as wine, and made in wma, ,,0;,, 3,,,, imitation of sparkling wine or champagne, but not made from° grapes grown m the United States, and on all liquors, not made from grapes, cuiiants, rhubarb, or berries. grown m the United States, but produced by being rectified or mixed with distilled spirits or by the infusion of any matter in spirits, to be sold as -wine, or as a substitute for wine, there shall be levied and collected a tax of ten cents per bottle or package containing not more than one pmt, or of twenty cents per bottle or packagé coptairmng more than one pmt and not more than one quart, and at the same ra e or any larger quantity of such merchandise, however the same may
