HT www 26.,-·-·11vzr {qm; all such articles produced prior to February 24, 1919 gy A vshjch pn February 25, 1919, were held by any
*,6,,,:,. and intended for sale, there shall be }cvie;d, assemd
5 ~;i(~,§¢ :¤d, and paid an Boo: tax_ 04 15 cents on each prom ,,~;m•, and 11 proportionate tax at a like rate on all fractional P _ mw nf each proof gallon; and all such distilled spirits sc 1, ii! ami not coniainvd. in` the disti1}e1*s" original stamped ~;¤~k;;g;~>=, or in bottles or other containers bearing the- dis- , 1,-rs` migizml labels, shall for the purpdse olthis scctioxf be , _,.¤·<m1 as récti§ed spirits. P \f1w:a thuprocess of rec1;itication’ is completed and the taxes i .;,4-ii»e·d by this section have been paid, it shall be unlawful my the x·:,»<.·ti§er or other degher to reduce in proof or increase
- ., vuiuéne such spirits or wine by the addition of water dr othei
,,;5,`:;;n;;·s%; uuthing herein contained shall; howevey, prérent, s W-zitier fmm_ uéing awk: in t§é pmcem of `reqtihcation spirit; K. »··e¤¤dy revtitivd and upon which; they taxes have . theret0fqrc E vii Iffiil`} U ,' — l i " , ‘z’m· tunes .imm¤>d by this`secti‘<-m shallnot attach to cordial:
mm urs xm which u tax is imposed and paid under section:
1;;: H: 450 ot this fide, mr to the mi;ing and blending of wines v mw such blending is for the sole purpose of perfecting suc}; ·,»ém·s uccordinghtc é0mmerci:xl’ standards, 1101- to `bleu&·°mude , xmasiwiy cftwo or maré pure straight whiskies aged in wboé sus il period rmt less than tqmryears and without the sdditioz via w!ori¤g Gl'_B£V01'i§g matter or any other substance thm ware water and if not fediuced below hinéty pmqf: Provided 'Hzxxt such blended whiskies- shall- be exempf-from-'tax umm zi.2>. sectiah abbr when compounded uudepthe immediqte Isuper =,i<ion of a revenue smear, in meh tanks and under sucliVcén· Aizions and éupervisiou as the mmmiwimer, with the approvtl A the Secretary, mayprescribe. — , ~; _ · A11 diséllcd spirits cr wines taxable under this section, shall i-:· subject ta unifaxm reggiations coucerxihzg the um thereof ir me manufacture, ‘b!a¤c1i;ag, g:¤mpc¤¤diug,· mixing, marking r mar<1iag,· and wie of 'whisky u1d`recti§ed spkrits, and .110 dis} <·:-iminatima "5’b&QSO‘EV£1’ shalt be made by of ·a diffetcmze in the c1mi·acter of `xhc material {mm which same Amy have !¤·<>:1pr0d¤(·ed. , _ . ; · , ·' ·_ _ » Vihmver violates any at `tbe provisions of this séction ahali M rimmed 'td be guilty at d mikdzmeauor and, abou conviction mus! bg 5md mare $1,900 of imprisoned not more than mm- years, gud in addition, be liable- to double the ta: <·vad.ed, together with tha tax, to uéwsmvnt 01 caaay . ~ · _ . E" The prawn at extmpdcu or ·'W£t€1’_t¥0£B high-proof spiri;: for {hcj pmduétgicn ci alcohol` shall pot be deemed tc M within of 204, gud absolut; ulmlmi shall be subject to tux i ed.by this wcticm but the muémtim ét shalibe under suck !‘éx¤1§t;1w<# ;s_tBe wmmissiqaa, with the approval at the Secre tary, may épmsmibe. V (Fab. M, 191% c. 18, { 605, *10 Staf, 1.108; ·X¢»v.·‘%, 1mi, ¢,g1@, I 891,‘42,gtét· 2%.) ’ » , W _ .. _ ·_ 2%;. Wd bmkm rcgulgtedg mymmt 61 tax.-—·'I‘he ck w at a =» cxspinjita $11:11}, be mrricd 0: uadxba tax Sgirits shb,11 be under such rules rezukatiemwmd sp- may M- prescribed by the sieve: at Bevehiéé With, ppprogal at the. Secrefar; o!~th¤,Trms¤x!. _'(Feb. .24, 1919, c. 18, {$05. 4G`Stgt. 1108 FW- %. mil, c. 13%. §“QQ1, 42 SML ” _ » », _ _ '1`;x_a , imag Rica.-Upqz bay mm, cr nu; VF , · mmhdl, {rom Putt: mcédnm "Uai » tat mpt1¢¤.¤s• sale €here be paid q·t•,;.¤¤ GS $1.10 pg: ,z¤!1¤>¤. whe éf entry by callmtw Q1 internal rev ¤tl¢hp.gHs1::ict Ln w§lch thé lcmted The ]Cc ¤m: ci Imerhai Revenue, with M ; sppmvali 01 the Seqremry at the Tnmmri. is tb éucb rum
mmu. mzvnsve § 262 , and regulations as may be necessary to carry this section into r effect. (Feb. 4, 1909, c. 65, 35QStet. 59-4.) · , 257. Tax-paw spirits not to remsirron dwillery premises.·——— t‘ No distilled spirits on which the tax has been paid shall be l stored or ullowed to remain on any distilléry premises, under » the penalty ot at forfeiture of allspirits so found. (R. S, Q I, 3288.) · -I 25§. Detaining packages on suspicion.-—It shall be lawful B , for any internal-revemze omeer to detainsny cash or package eontuiniug, or supposed to contain, distilld, spirits, when he 5 has reason to believe that the tax imposed by law upon me, [ `samo has not been paid, or that the same, is being ,§emoved in 3 vio1uti<m of law; audlevery such eas]: or package may be hold T by him at s. safe place until it shell be determined whether the l —property so detained is liable by law to be proceeded against 5 for forfeiture; ·bul:’such summary detention shall not continue ? in any cose longer than forty-eight· hours without process of law or intervention Offhé omeer to whom such detention is to Y ._be reported. (B. S. S 3%.) s · ° ‘ ~ · 259; Adding substances to-, create §ctitiem* , proof; m- · élty.-·-·Every person who odds or muses to be added may in-
- gredieut orsubstance to any dlstilléd spirits before the tax is
i. thereon, purpose, of séctitkms proof, shall be fined not kms than $100 nor moré "H1an‘$I,000 for each eask L or package so adultemted, and imprisoned not lm than three
- _ mouths nor more thanntwo years; and every such eask or peck
’ gage, with its contents, shall be forfeited to the United States. ?· -(R.s.s:£2:s2.) l _~ o — 1 · · ,
260. 'Evadin g tax; forfeiture.—Wh;nerer any `evsdes,
{ or attempts to evade, the payment of the tax on anydistilled spirits; in any__.mzmner whatever, he shall forfeit and my [ doub1e'the;amol·sot ot the tux so eroded or attemptd to be K evuded. (RJ SQ 3255.). · / _.‘` ` · _ 261. 'Dktiller defraudiug. or attempting to de!raué`Usi£cd
- States of tax.--—Wl1enever any person euguged lrresrryiug eu
_ the business of a distiller idefrsuds or attempts to defraud the?
- United `States of the tux o11`the spirits distilled byhim, or ef
’ v any part thereof, he shall forfeit The distillery ‘ sud distlilliog I apparatus used by him, and ull distilled) spiritS°s1;d_aH row me- I teriuls for the production of distilled spirits. found in the eliss
- _ tlllery and on the distilrlerf premises, and be ined not less
[ than $500 nor more than $5,000, and be imprisouwfueg less , than six months nor more tharrthree yeum, (R. S. § 43257.). _ 262. Spirits sold. under judicial preems subject- to tu; sale , ’o( bxrits for tastes.-—·-All. distilled syirits torfe,ited= tot the { United Btste$; solgl by order of court, or under of dis- ,1 I {mint, shall be sold subject to? ts; ;' and the purchaser, sho}! Q lmmedmtély, and beforé`he possemlop of spirits, my , the tex thereon;. It soy, tmomld stamps Jaw e&xedl to any . cask or gbaelrsge so eofxdemued, suehstamps skull ¤ = obliterated ri
- rand destroyed ‘ by the collector or marshal forfeiture,
and before such sale. In all esses wherein it shall appear, E that amy distilled spirits .o&ered for sale on distrnint for taxes,. n ‘ where the taxes on such spirits hureuot been with-or o§ered , for sale for the `benedtf of the Ulllttid States ustorteited spirits . under orderot eouxzt orlunder proceeding, pursuant to seetiou r . 1193 of Luis title, will not, by reason of such writsbeing below
- , proog, bring s price equal to the dee end payable thereon,
but will bring. s price equal to,. or greater then, me tex on x "suid spirits, computed only upon the. proof gulIous`_contaiue1l i in, the packages, without regard to the grester miurber of wine I _"§Bu0ll§%·¢0B[&ill6d. therein, then, sixdln such ease, sole oclug; t semede, tax-mid stumps to the amount required to stamp t' >· smrits as it the tax' thereon were only oo the proof , »g8.HORS .U1€i‘éQf, muy, under such rules and regulations us? the l E Commissioner of Interuul Revenue shrill brescrlbe, be used Vby · _ i the collector such rele, or furnished by e collector to
