FORTY-SECOND CONGRESS. Sess. II. Ch. 315. 1872. 243 furnished by the several collectors as in the case of other stamps, and to Stamps. be charged to them and accounted for in the same manner, and for the expense attending the providing and affixing such stamps twenty-five cents for each package so stamped shall be paid to the collector on making the entry for such transportation. When the owner of the spirits shall have Permit forremade the proper entries, filed the bonds, and otherwise complied with all “'°"“l.““d *""”" the requirements of the law and regulations as herein provided, the col- wyzltfo lector shall issue to him a permit for the removal and transportation of said spirits to the collector of the port from which the same are to be exported, accurately describing the spirits to be shipped, the amount of tax thereon, the State and district from which the same is to be shipped, the name of the distiller by whom distilled, the port to which the same are to be transported, the name of the collector of the port to whom the spirits are to be consigned, and the route or routes over which they are to be sent to the port of shipment. Such shipments shall be made over bonded Shipments ove: routes whenever practicable. The collector of the port shall receive such b°"d°d ’°“"°“‘ spirits, and permit the exportation thereof under the same rules and regulations as are prescribed for the exportation of spirits upon which the 0St°g,°;;°c;i‘;g tax has been paid. And if any person shall fraudulently claim, or seek, Spirits, &c. or obtain an allowance of drawback on any distilled spirits, or shall fraud- P l fo ulently claim any greater allowance or drawback than the tax actually ;·,au§n?,,tZ;,;,;M paid thereon, such person shall forfeit and pay to the government of the drawback: United States triple the amount wrongfully and fraudulently sought to be obtained, and, on conviction, shall be imprisoned not more than ten years; and any owner, agent, or master of any vessel or any other person who forsiding, ste., shall knowingly aid or abet in the fraudulent collection or fraudulent at- °bg°l_{‘;udu,md tempt to collect any drawback upon, or shall knowingly aid or permit any siding in fraud-y fraudulent change in the spirits so shipped, shall, on conviction, be fined Pl€¤E 9>¢¤h*}¤S¤d not exceeding five thousand dollars and imprisoned not more than one m spmts Shlpm ' year, and the ship or vessel on board of which such shipment was made or _Ship to be forpretended to be made shall be forfeited to the United States, whether a *`°’*°d· conviction of the master or owner be had or otherwise, and proceedings may be had in admiralty by libel for such forfeiture. “ Any person who shall intentionally reland within the jurisdiction of _ Penalty for the United States any distilled spirits which have been shipped for ex- l:$,'lf:;“‘$}gi;7°' portation under the provisions of this act, or who shall receive such gw__ 0,- weaving relanded distilled spirits, and every person who shall aid or abet in such djstillcéi ypirits relanding or receiving of such spirits, shall, on conviction, be fined not ;0m°Q0n?;f’gr exceeding five thousand dollars, and imprisoned not more than three aiding therein. years; and all distilled spirits so relanded, together with the vessel from which the same were relanded within the jurisdiction of the United States, and all boats, vehicles, horses, or other animals used in relanding and removing such distilled spirits, shall be forfeited to the United States." That section fifty-seven be amended by striking out the words " more Section 57. than " before the words “ five gallons," and inserting the words “ or more " after the words *‘ Eve gallons." _ Sec. 13. That the act entitled “An act imposing taxes on distilled chAfg:f 186*% spirits and tobacco, and for other purposes," approved July twentieth, y!,,l_x;_,,_;25, eighteen hundred and sixty-eight, as amended by the act approved April amended. tenth, eighteen hundred and sixty-nine, be, and the same is hereby, amended as follows, namely: _ That section eight be amended by adding the words, “Provided further, gimogliaqe of That in case of distilleries sold at judicial and other sales in favor of the dismlm, Sold in United States, a bond may be taken at the discretion of the commissioner favor of the Uniof the internal revenue in lieu of the written consent required by such *°3b§;§;S§n bond ' section, and the person giving such bond may be allowed to operate such may Opgygye d;,- _- distillery during the existence of the right of redemption from such sale, zlcny durmg, on complying with all the other provisions of law." _ °' _ That section twenty be amended by striking out all after the enacting Sectwv 20-
