Internal Revenue, (continued.)
every barrel, &c. of fermented liquor to be marked before it is sold or removed from brewery.. penalty for purposely removing or de- facing such marks
if any person other than owner or purchaser intentionally removes or defaces stamp on any barrel, &c. 702 possession of fermented liquor after re- moval from warehouse, on which tax is not paid, to be cause of forfeiture 703 absence of stamps on barrel, &c. to be notice that tax is not paid.. withdrawing fermented liquor for bottling from any vessel not stamped, or bot- tling fermented liquor in the place where it is made, &c. how punished... 703 inspectors or revenue agents not to be in- terested in the manufacture of tobacco, snuff, or cigars
assessors, collectors, inspectors, or reve- nue agents not to be interested in the production of distilled spirits or fer- mented liquors
internal revenue officers, paid by fees, &c. to make statement under oath of en- tire amount of fees of all kinds and from all sources...
to be furnished to collectors, who shall keep a two months' supply on hand...
to be sold only to brewers.
account to be kept of stamps sold.
deduction on sales to brewers..
for neglecting to make state- ment when required...... that part of act relating to distilled spir- its and fermented liquors to take effect September 1, 1866.. penalty for giving or offering, &c. any bribe, or present, &c. to any United States officer or official, with intent to influence his action on anything before him, or to cause him to commit any fraud upon the revenue.. .....703, 704 or for receiving or accepting the
fine, imprisonment, disqualification for office...
proceedings in cases of seizure of goods as subject to forfeiture.... collector to prepare a list of the property in duplicate.
appraisement and pay of appraisers 704 if goods are found to be of the value of $300 or less, collector to publish notice 704 notice to state what ... claimants of the goods may file claim and execute bond
no stamp for probate of will, unless value of estate exceeds $1,000
nor on papers for collecting soldiers' claims on government for pay, pen- sions, &c.
amendments to act of 1866, ch. 184.. distilled spirits, mineral oil, tobacco, snuff, and cigars, manufactured in institu- tions for blind, &c. or in manual-labor schools, not exempt from tax ........ monuments of stone not exempt certain penalties for changing the char acter of spirits after they are in pack- ages duly inspected and marked, and for branding packages, knowing taxes are not paid, stricken out.. fractional parts of a barrel, and how ac- counted..
if not paid when due, five per cent. and interest to be added..
tax on distilled spirits....
where to be assessed, and how collect- ed, if spirits are removed from place of distillation, and not depos- ited in a bonded warehouse ..... Secretary of Treasury may adopt meters, &c..... 722 owners of distilleries to use meters, &c. . 722 changes of, or additions to, distilling ap- paratus to be made.. distiller, who to be deemed, and what to be presumptive evidence thereof...... 722 distilled spirits to be inspected and gauged before removal from distillery.. barrels and packages to be marked.. 722 law requiring an inspector for each dis- tillery repealed...
officers to be designated to perform their duties....
nor between sunset and sunrise... penalty for otherwise removing.
723 notice to collector and commissioner 723 stills fit for use, if not over $ 1,000 in val- ue, seized for violation of internal-reve- nue laws, not to be released before judgment if over $1,000 in value, their release to be in the discretion of the court 723 if forfeited, to be destroyed.....723, 724 additional penalty upon owners, &c. of stills for neglect or refusal to do what the law requires concerning distilled spirits....
fine, forfeiture of stills, &c. imprison-
stills, &c. may be seized and held... 724 proceedings to enforce forfeiture, when, where, and how to be com- menced....
penalty upon collectors, assessors, &c. for asking or accepting any money, &c. for compromising, &c. any charge, &c. of violating, &c. the laws relating to inter- nal taxes, unless, &c....
spirits thereafter made in such dis- tillery to be so removed....... spirits not to be removed from place of distillation, &c. in packages of over ten gallons...
any internal-revenue officer may be spe- cially authorized to seize property..
barrels, packages, &c. containing, or sup- posed to contain, distilled spirits, may be seized, when and by whom.. may be detained, until, &c....
if distilled spirits, found elsewhere than in bonded warehouse, are sold, &c. at price less than the tax, such sale to be prima facie evidence that they are liable to seizure and forfeiture..
to be destroyed, if they cannot be sold in ninety days for a price equal to the tax..
this provision not to apply to certain
rules therefor to be prescribed by commissioner... inspectors of internal revenue to give bonds....
persons emptying or drawing off articles
bonds to be of what amount, how to be approved.....
cigar-boxes may be destroyed.. 725
forfeited distilled spirits not to be sold for
port of delivery in New York District... 62 La Salle, Texas. Kingston, Mass.
port of delivery in Plymouth District....
foreign vessels may unlade at.
included with Yeocomico...
port of delivery in Portsmouth,' N. H., District...
of personal property belonging to the United States, penalty for.....
formerly port of entry of Saluria District, with collector...
provision for export to Mexico of bonded imports..
attorney-general may employ........... 487
to be published in newspapers in Wash- ington....
compensation therefor
treaties, &c. in what newspapers to be
definition of, and special tax on........ 659
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