FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. 34] out inciuring liability to such assessment, and it shall be made to appear Deneientproduoto the satisfaction of the Commissioner of Internal Revenue that said mmdeficiency, or that said failure, whereby such excessive use of grain, molasses, or fruit arose, was not occasioned by any want of diligence or by any fraudulent purpose, on the part of the distiller, but from misunderstanding as to the requirements of the law and regulations in that respect or by reason of unavoidable accidents, then, and in such case, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasmy is authorized, on appeal made to him, llemissivn of do to remit or refnnd such tax, or such part thereof as shall appear to him H°“""°Y *“X· to be equitable and justin the premises: Provided, That no tax shall P*‘¢¤‘i8•>· be remitted or refunded under the provisions of this section upon any assessment made prior to January first, eighteen hundred and seventy- tour: Provided further, That no assessments shall be charged against I’¤>¤‘l8•*· any distiller of fruit for any failure to maintain the required capacity, unless the Commissioner shall, within six months after his receipt of each monthly report notify such distiller of such failure so to maintain the required capacity. That section thirty-two hundred and twenty-one be amended by add- R. S. 2221, ing the following: “And when any distilled spirits are hereafter destroyed Am°”‘l°‘l· by accidental fire or other casualty, without any fraud, collusion, or Tax on spirits negligence of the owner thereof, after the time when the same should ‘l°‘°*’°Y"*°l by ll’°· have been drawn off by the gauger and placed in the distillery-warehouse provided by law, no tax shall be collected on such spirits so destroyed, or, if collected, it shall be refunded upon the production of satisfactory proof that the spirits were destroyed as herein specified." _ Sec. 7. Every rectifier shall, on tiling with the collector his notice of R°°¤6°"¤ l>°¤•l- intention to commence or continue business, after the passage of this act, and on the first day of May of each succeeding year, make and execute a bond m form prescribed by the Commissioner of Internal Revenue, with at least two sureties; said bond to be approved by the collector of the district. The penal sum of said bond shall not be less, in the case Penalty. of a rectifier who rectifies by the process of redistilling or of leaching, or both, than double the amount of tax imposed by law on the spirits that can be rectified by such rectifier during a period of ten days; and the penal sum of the bond required of any rectifier by any other process than those hereinbefore named shall be nxed under such regulations as may be prescribed by the Commissioner of Internal Revenue; but in no case shall the penal sum be less than five hundred dollars nor more than fifty thousand dollars. The condition of said bond shall be that the Conditions. principal shall faithfully comply with all the provisions of law in relation to the duties and business of rectiners, and shall pay all taxes, penalties incurred, or fines imposed on hin1 for violation of any of the said provisions. A new bond may be required in case of the death, in- New b0¤d- solvency, or removal of either of the sureties, and in any other contingency aiiccting its validity or impairing its efficiency, at the discretion of the collector or Commissioner of Internal Revenue. Any rectifier who, Penalty for failaiter the passage of this act, shall commence business without giving gm dt" 8“’°» °*°·• the bond required by this section, or who shall continue to carry on °” ‘ business, after demand made for such bond, without giving the same, or who shall fail to renew such bond when lawfully required, shall, on conviction, be fined not more than five thousand dollars; and any rectifier who shall give any false, forged, or fraudulent bond shall, on conviction, be subiect to the penalties provided for in section fifty-four R- S- 5418- hundred and eighteen of the Revised Statutes. Sec. 8. When any rectifier intends to rectify or compound any distilled _N<>fi¢¤ of l¤W¤- spirits, he shall give notice in duplicate to the collector of the district, *‘°“ t°’°°"‘fY· in such form, and giving such particulars as the Commissioner of Internal Revenue may prescribe; one of such notices to be forwarded by the collector to the Commissioner of Internal Revenue. Sec. 9. \Vhere any marshal or deputy marshal of the United States Illicit within the district for which he shall be appointed shall find any person
