Page:United States Statutes at Large Volume 20.djvu/365

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340 FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. of said materials as estimated in said report; and if the claimant shall thereupon satisfy said Secretary and Commissioner that said unlawful use of the apparatus had been without his consent or knowledge, he Right of action. shall still be entitled to such compensation, but not otherwise. And in case of a wrongful seizure and destruction of property under the foregoing provisions, the owner thereof shall have right of action on the official bond of the officer who occasioned the destruct-ion for all damages

 caused thereby."

R. S. 3234, That section thirty-three hundred and thirty-four be amended by add- Ameuded- ing thereto as follows: Sales of spirits “Provided : That in all cases wherein it shall appear that any distilled fer *¤X°S~ spirits offered for sale on distraint for taxes, where the taxes on such Spirits have not been paid, or offered for sale for the benefit of the United Sta tes as forfeited spirits under order of court or under proceeding pur- R. S. 3460. suant to section thirty-four hundred and sixty of the Revised Statutes, will not, by reason of such spirits being below proof, being a price equal to the tax due and payable thereon, but will bring a price equal to, or greater than, the tax on said spirits, computed only upon the proofgallons contained in the packages, without regard to the greater number of wine-gallons contained therein, then, and in such case, upon sale being Ta.x·paid stamps so made, tax-paid stamps to the amount required to stamp such spirits as f°’ P‘°°f‘%"‘u°“*’· if the tax thereon were only on the proofgallons thereof, may, under such rules and regulations as the Commissioner of Internal Revenue shall prescribe, be used by the collector making such sale, or furnished by a collector to a United States marshal, or to any other government officer making such sale for the benent of the United States, without Allowance for making payment for said stamps so used or delivered. Any collector °°m°· using or finnishing stamps in manner aforesaid, on presenting vouchers satisfactory to the Commissioner of Internal Revenue, shall be allowed credit for the same in settling his stamp account with the department. In such cases, the officer selling the distilled spirits shall aiiix, or cause to be affixed, to the same the tax paid stamps so provided, and shall write across the face of such stamps the true number of proof and wine gallons contained in the package, the amount of tax actually paid thereon, and also the words ‘Aihxed under provisions of act of — 1879* " (inserting the date of the approval of this act). R. S. 3346, That section thirty three hundred and forty-six be amended by strik- Amended- ing out all after the said number, and substituting therefor the followmg: cou ntarfeitipg, “Every person who makes, sells, or uses any false or counterfeit stamp ¤¤<=-.¤w¤p¤- or permit, or die for printing or making stamps or permits, which is in imitation of or purports to be a lawful stamp, permit, or die of the kind before mentioned in this chapter, or who procures the same to be done, and every person who shall remove, or cause to be removed, from any cask or package of fermented liquors, any stamp denoting the tax thereon, with intent to re-use such stamp, or who, with intent to defraud the revenue, knowingly uses, or permits to be used, any stamp removed from another cask O1' package, or receives, buys, sells, gives away, or has in his possession, any stamp so removed, or makes any fraudulent use of any stamp for fermented liquors, shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years." Deficientpro- Sec. G. That whenever, under the provisions of section thirty-three

l;°**°¤ W 6*****1* hundred and nine of the Revised Statutes, an assessment shall have

’R_S_3309_ been made against a distiller for a deficiency in not producing eighty per centum of the producing capacity of his distillery as established by law, or for the tax upon the spirits that should have been produced from the grain, or fruit, or molasses found to have been used in excess of the capacity of his distillery for any month, as estimated accoi ding to law, such excessive use of grain, or fruit, or molasses having arisen from a failure on the part of the distiller to maintain the capacity required by law to enable him to use such grain, or fruit, or molasses with-