FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. 339 irom which the tamps have been lost or destroyed by unavoidable accident? That section thirty-three hundred and seventeen be amended so as to R. S. 3317, read as thllowsz A¤¤¤¤d¤d- “That on or before the tenth day of each month evc;y person engaged Retums of rectiin rectifying or compounding distilled spirits shall make, in such form *i¤r¤· as may be prescribed by the Commissioner of Internal Revenue, a return to the collector of the district, showing the quantity of spirits received ibr rcctincation, and from whom received, the quantity dumped for rectification, the quantity rectified, the quantity removed after rectification during the preceding month, and giving such other information as may be required by the Commissioner of Internal Revenue, such return to be made in duplicate and sworn to by the rectiner; and the collector shall forward one of such returns to the Commissioner of Internal Revenue. Every person who engages in, or carries on, the business of a rectifier Penalty for uuwith intent to defraud the United States of the tax on the spirits recti- lawful *°°llf5’m8· ned by him, or any part thereof, or with intent to aid, abet, or assist any person or persons in defrauding the United States of the tax on any distilled spirits, or who shall purchase or receive or rectify any distilled P ur e h e sing spirits which have been removed from a distillery to a place other than M116- the distillery-warehouse provided bylaw, knowing or having reasonable grounds to believe that the tax on said spirits, required bylaw, has not been paid, shall, for every such offense, be nned not less than one thousand dollars nor more than nve thousand dollars, and imprisoned not less than six months nor more than two yea.rs.” That section thirty-three hundred and eighteen be amended by adding R. S. 3318, thereto the following words: Am°”‘l°d- "That every person required to keep the books prescribed by this Transcript of section shall, on or before the tenth day of each month, make a full and l’°°k*‘· complete transcript of all entries made in such book during the month preceding, and, atter verifying the same by oath, shall forward the same to the collector of the district in which he resides. Any failure by reason Penalty. of refusal or neglect to make said transcripts shall subject the person so onending to anne of one hundred dollars for each neglect or refu al." That section thirty-three hundred and thirty-two be amended by add- R. S. 3332, ing thereto as follows: Am““°l°‘l· “And in case of seizure of a still, doubler, worm, worm—tub, mash- Distilling appatub, fermenting-tub, or other distilling apparatus, having a less produ- ;2;‘“e5““Y l’° d°' cin g capacity than one hundred and fifty gallons per day, thr any oiiense y ' involving forfeiture of the same, where said apparatus shall be of less than nve hundred dollar’s value, and where it shall be impracticable to remove the same to a place of safe torage from the place where seized, the seizing oincer is authorized to destroy the same only so far as to prevent the use thereof, or any part thereof, for the purpose of distilling: Provided, That such destruction shall be in the presence of at least one Witness of decredible witness, and that such witness shall unite with the said officer ¤*"“°*l°¤· in a duly sworn report of said seizure and destruction. to be made to the Report. Commissioner of Internal Revenue, in which report they shall set forth the grounds of the claim of forfeiture, the reasons for such seizure and destruction, their estimate of the fair cash value of the apparatus destroyed, and also of the materials remaining after such destruction, and a statement that, from facts within their own knowledge they have no doubt whatever that said distilling apparatus was set up for use and not registered, or had been used in the unlawful distillation of spirits, and that it was impracticable to remove the same to a place of safe storage. Within one year after such destruction the owner of the apparatus so Reimbursement. destroyed may make application to the Secretary of the Treasury, through the Commissioner of Internal Revenue, for reimbursement of the value of the same; and unless it shall be made to appear to the satisfaction of the Secretary and the Commissioner that said apparatus had been used in the nmlawful distillation of spirits, the Secretary shall make an allowance to said owner, not exceeding the value of said apparatus, less the value
