Brewers, &c. to send duplicate

of statement to

And collector.

Books to be

tion of revenue open to inspec

officers.

Entries in

Form of oath.

set forth, by oath or affirmation to be taken before the assessor or assistant assessor of the district, according to the form required by law, and shall immediately forward to the collector of the district a duplicate of said statement, duly certified by the assessor or assistant assessor. said books shall be open at all times for the inspection of any assessor or assistant assessor, collector, deputy collector, inspector, or revenue agent, who may take memorandums and transcripts therefrom. SEC. 50. And be it further enacted, That the entries made in such books to be veribooks shall, on or before the tenth day of each month, be verified by the fied monthly oath or affirmation of the person or persons by whom such entries shall upon oath. have been made, which oath or affirmation shall be written in the book at the end of such entries, and be certified by the officer administering the same, and shall be in form as follows: "I do swear (or affirm) that the foregoing entries were made by me, and that they state truly, according to the best of my knowledge and belief, the whole quantity of fermented liquors brewed, the quantity sold, and the quantity removed from the brewery owned by in the county of And further, that I have no knowledge of any matter or thing, required by law to be stated in said entries, which has been omitted therefrom." And the owner, agent, or superintendent aforesaid, shall also, in case the original entries made in his books shall not have been made by himself, subjoin thereto the following oath or affirmation, to be taken in manner as aforesaid: "I do swear (or affirm) that, to the best of my knowledge and belief, the foregoing nal entries are entries fully set forth all the matters therein required by law, and that the not made by same are just and true, and that I have taken all the means in my power to make them so."

Oath taken by owner, if origi

him.

for fraudulent

for intention

Forfeiture.

Fine.

SEC. 51. And be it further enacted, That the owner, agent, or super- Penalty for intendent of any brewery, vessels, or utensils used in making fermented evading or attempting to liquors, who shall evade or attempt to evade the payment of the tax evade payment thereon, or fraudulently neglect or refuse to make true and exact entry of tax; and report of the same in the manner by law required, or to do or cause ly neglecting, to be done any of the things by law required to be done by him as afore- &c. to make said, or who shall intentionally make false entry in said book or in said entry and report; statement, or knowingly allow or procure the same to be done, shall for- ally making a feit, for every such offence, all the liquors made by him or for him, and all false entry. the vessels, utensils, and apparatus used in making the same, and be liable to a penalty of not less than five hundred nor more than one thousand dollars, to be recovered with costs of suit, and shall be deemed guilty of a misdemeanor, and shall be imprisoned for a term not exceeding one Imprisonment. year. And any brewer who shall neglect to keep the books, or refuse to Penalty for neglecting to furnish the account and duplicate thereof as provided by law, or who shall keep books, or refuse to permit the proper officer to examine the books in the manner furnish acprovided, shall, for every such refusal or neglect, forfeit and the sum pay of three hundred dollars. SEC. 52. And be it further enacted, That the commissioner of internal amined. revenue shall cause to be prepared, for the payment of the tax aforesaid, prepared denotsuitable stamps denoting the amount of tax required to be paid on the ing amount of hogshead, barrels, and halves, quarters, sixths, and eighths of a barrel tax to be paid of such fermented liquors, and shall furnish the same to the collectors of to be furnished internal revenue, who shall each be required to keep on hand, at all times, to collectors, who a supply equal in amount to two months' sales thereof, if there shall be any months' supply brewery or brewery warehouse in his district, and the same shall be sold on hand; by such collectors only to the brewers of their districts, respectively; and to be sold only such collectors shall keep an account of the number and values of the Account to be stamps sold by them to each of such brewers, respectively; and the com- kept of stamps missioner of internal revenue shall allow upon all sales of such stamps to any brewer, and by him used in his business, a decuction [deduction] of seven and one half per centum. And the amount paid into the treasury by any collector on account of the sale of such stamps to brewers shall be

counts, or for not permitting books to be ex

Stamps to be

on barrels, &c.;

shall keep two

to brewers.

sold.

Deduction on

sales to brewers.

Commissions

of collector and

assessor on account of sales

of stamps. Brewers to obtain from col

lectors the prop

er stamps, and affix upon the tap of each bar rel, &c. a stamp denoting the tax

thereon.

Mode of affix ing the stamp.

included in estimating the commissions of such collector and of the assessor of the same district.

SEC. 53. And be it further enacted, That every brewer shall obtain, from the collector of the district in which his brewery or brewery warehouse may be situated, and not otherwise, unless said collector shall fail to furnish the same upon application to him, the proper stamp or stamps, and shall affix upon the spigot-hole or tap (of which there shall be but one) of each and every hogshead, barrel, keg, or other receptacle, in which any fermented liquor shall be contained, when sold or removed from such brewery or warehouse, a stamp denoting the amount of the tax required upon such fermented liquor, in such a way that the said stamp or stamps will be destroyed upon the withdrawal of the liquor from such hogshead, barrel, keg, or other vessel, or upon the introduction of a faucet or other instrument for that purpose; and shall also, at the time of affixcancelled, and ing such stamp or stamps as aforesaid, cancel the same by writing or imprinting thereon the name of the person, firm, or corporation by whom such liquor may have been made, or the initial letters thereof, and the date when cancelled. Every brewer who shall refuse or neglect to affix and cancel the stamp or stamps required by law in the manner aforesaid, or who shall affix a false or fraudulent stamp thereto, or knowingly permit the same to be done, shall be liable to pay a penalty of one hundred dollars for each barrel or package on which such omission or fraud occurs, and shall be liable to imprisonment for not more than one year.

Stamps to be

how.

Penalty for not affixing or not cancelling stamp, or aflixing fraudulent

ones.

Fine and imprisonment. Penalty for selling, purchasing, receiving, &c. ferimented liquor in any vessel from a

brewery, &c. without a stamp,

or with a false stamp, &c.:

for withdraw ing such liquor

from the vessel, without defacing

the stamp, or from a vessel not stamped;

for making,

false stamps or dies, &c.

SEC. 54. And be it further enacted, That any brewer, carman, agent for transportation, or other person, who shall sell, remove, receive, or purchase, or in any way aid in the sale, removal, receipt, or purchase of any fermented liquor contained in any hogshead, barrel, keg, or other vessel from any brewery or brewery warehouse, upon which the stamp required by law shall not have been affixed, or on which a false or fraudulent stamp is affixed, with knowledge that it is such, or on which a stamp once cancelled is used a second time; and any retail dealer or other person, who shall withdraw or aid in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel containing the same, without destroying or defacing the stamp affixed upon the same, or shall withdraw or aid in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel, upon which the proper stamp shall not have been affixed, or on which a false or fradulent stamp is affixed, shall be liable to a fine of one hundred dollars, and to imprisonment not more than one year. Every person who shall make, sell, or use any false or counterfeit selling, or using stamp or die for printing or making stamps which shall be in imitation of or purport to be a lawful stamp or die of the kind before mentioned, or who shall procure the same to be done, shall be imprisoned for not less Brewers sell than one nor more than five years: Provided, That every brewer, who ing at retail from sells fermented liquor at retail at the brewery or other place where the same is made, shall affix and cancel the proper stamp or stamps upon the hogsheads, barrels, kegs, or other vessels in which the same is contained, and shall keep an account of the quantity so sold by him, and of the number and size of the hogsheads, barrels, kegs, or other vessels in which the to report under same may have been contained, and shall make a report thereof, verified oath to assessor by oath, monthly to the assessor, and forward a duplicate of same to monthly, and to send duplicate the collector of the district; And provided further, That brewers may remove malt liquors of their own manufacture from their breweries or other may remove places of manufacture to a warehouse or other place of storage occupied liquors in certain by them within the same district in quantities of not less than six barrels quantities from in one vessel without affixing the proper stamp or stamps, but shall affix brewery to warehouse without the same upon such liquor when sold or removed from such warehouse or other place of storage. But when the manufacturer of any ale or porter Stamps to be manufactures the same in one collection district, and owns, occupies, or liquor is sold or hires a depot or warehouse for the storage and sale of such ale or porter

brewery to affix and cancel prop

er stamps;

to keep ac

count of quan

tity sold;

to collector;

certain malt

stamps.

affixed when

removed.

be removed from

warehouse in another district,

in another collection district, he may, without affixing the stamps on the When and how casks at the brewery, as herein provided for, remove or transport, or cause ale or porter may to be removed or transported, said ale or porter, in quantities not less than district where one hundred barrels at a time, under a permit from the collector of the manufactured to district wherein said ale or porter is manufactured, to said depot or warehouse, but to no other place, under such rules and regulations as the com- without having missioner of internal revenue may prescribe, and thereafter the manufac- stamps affixed. turer of the ale or porter so removed shall stamp the same when it leaves such depot or warehouse, in the same manner and under the same penalties and liabilities as when stamped at the brewery as herein provided; and the collector of the district in which such depot or warehouse is situated shall furnish the manufacturer with the stamps for stamping the same, as if the said ale or porter had been manufactured in his district : And provided further, That where fermented liquor has become sour or damaged, so as to be incapable of use as such, brewers may sell the same liquors, sour ana for manufacturing purposes, and may remove the same to places where it may be sold for may be used for such purposes, in casks, or other vessels, unlike those manufacturing ordinarily used for fermented liquors, containing respectively not less than purposes, &c. one barrel each, and having the nature of their contents marked upon affixed. them, without affixing thereon the stamp or stamps required.

Fermented

unfit for use,

without stamps

moved from

brewery.

SEC. 55. And be it further enacted, That every brewer shall mark or Every barrel, cause to be marked, in such manner as shall be prescribed by the commis- &c. of fermented liquor to be sioner of internal revenue, upon every hogshead, barrel, keg, or other marked before vessel containing the fermented liquor made by him, before it is sold or it is sold or reremoved from the brewery, or brewery warehouse, or other place of manufacture, the name of the person, firm or corporation by whom such liquor was manufactured, and the place where the same shall have been made; and any person other than the owner thereof, or his agent, who shall intentionally remove or deface such mark therefrom, shall be liable to a penalty of fifty dollars for each cask from which the mark is so removed or defaced.

Penalty for purposely removing or defacing such marks.

than owner or

SEC. 56. And be it further enacted, That every person other than the Penalty, if purchaser or owner of any fermented liquor, or person acting on his be- any person other half, or as his agent, who shall intentionally remove or deface the stamp purchaser intenaffixed upon the hogshead, barrel, keg, or other vessel, in which the same tionally removes may be contained, shall be liable to a fine of fifty dollars for each such or defaces stamp on any barrel, vessel from which the stamp is so removed or defaced, and to render com- &c. pensation to such purchaser or owner for all damages sustained by him therefrom.

Possession of fermented liquor after removal

not paid, to be

SEC. 57. And be it further enacted, That the ownership or possession by any person of any fermented liquor after its sale or removal from brewery or warehouse, or other place where it was made, upon which the from warehouse, tax required shall not have been paid, shall render the same liable to on which tax is seizure wherever found, and to forfeiture; and that the want of the cause of forfeitproper stamp or stamps upon any hogshead, barrel, keg, or other vessel in ure. Absence of which fermented liquor may be contained after its sale or removal from stamps on barthe brewery where the same was made, or warehouse as aforesaid, shall rel, &c. to be be notice to all persons that the tax has not been paid thereon, and shall notice that tax be prima facie evidence of the non-payment thereof.

is not paid.

Withdrawing

SEC. 58. And be it further enacted, That every person who shall withdraw any fermented liquor from any hogshead, barrel, keg, or other vessel fermented liquor for bottling, from upon which the proper stamp or stamps shall not have been affixed, for any vessel not the purpose of bottling the same, or who shall carry on, or attempt to stamped, or bottling fermented carry on, the business of bottling fermented liquor in any brewery or liquor in the other place in which fermented liquor is made, or upon any premises place where it is having communication with such brewery or any warehouse, shall be made, &c. how punished. liable to a fine of five hundred dollars, and the property used in such bottling or business shall be liable to forfeiture.

SEC. 59. And be it further enacted, That any inspector or revenue

Penalty upon

&c. or in pro

duction of spirits or fermented liquors.

revenue officers agent who shall hereafter become interested, directly or indirectly, in the for becoming or manufacture of tobacco, snuff, or cigars, and any assessor, collector, inbeing interested in the manufac- spector, or revenue agent, who shall hereafter become interested, directly ture of tobacco, or indirectly, in the production, by distillation, or by other process, of spirits, ale, or beer, or other fermented liquors, shall, on conviction before any court of the United States of competent jurisdiction, pay a penalty not less than five hundred dollars, nor more than five thousand dollars, in the discretion of the court. And any such officer interested as aforesaid takes effect, and in any such manufacture at the time this act takes effect, who shall fail failing to divest to divest himself of such interest within sixty days thereafter, shall be of interest, &c. held and declared to have become so interested after this act takes effect.

Being inter

ested when act

by fees, &c. to

Internal reve- SEC. 60. And be it further enacted, That every internal revenue offinue officers paid cer, whose payment, charges, salary, or compensation shall be composed, make statement either wholly or in part, of fees, commissions, allowances, or rewards, under oath of from whatever source derived, shall be required to render to the commisentire amount of sioner of internal revenue, under regulations to be approved by the Secrefees, &c. tary of the Treasury, a statement under oath setting forth the entire amount of such fees, commissions, emoluments or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered; and any false statement knowingly and wilfully knowingly mak- rendered under the requirements of this section, or regulations established in accordance therewith, shall be deemed wilful perjury, and punished on conviction thereof, as provided in section forty-two of the act of June thirty, eighteen hundred and sixty-four, to which this act is an amendment; and any neglect or omission to render such statement when required shall be punished on conviction thereof by a fine of not less than two hundred dollars nor more than five hundred dollars, in the discretion of the court.

Penalty for

ing false state

ment;

for neglecting

to render state

ment when required.

When law re

lating to distilled spirits and fermented liquors takes effect.

Penalty for giving or offer

ing, &c. any

&c. to any United States

officer or official,

with intent to
influence his
action on any-
thing before
him, or to cause

him to commit
any fraud upon
the revenue;

SEC. 61. And be it further enacted, That so much of this act as changes the existing law relating to distilled spirits and fermented liquors shall take effect from and after the first day of September, eighteen hundred and sixty-six.

SEC. 62. And be it further enacted, That if any person or persons shall, directly or indirectly, promise, offer, or give, or cause or procure to bribe, or present, be promised, offered, or given, any money, goods, right in action, bribe, present or reward, or any promise, contract, undertaking, obligation, or security for the payment or delivery of any money, goods, right in action, bribe, present, or reward, or any other valuable thing whatever to any of ficer of the United States, or person holding any place of trust or profit, or discharging any official function under, or in connection with, any department of the government of the United States, after the passage of this act, with intent to influence his decision or action on any question, matter, cause, or thing which may then be pending, or may by law be brought before him in his official capacity, or in his place of trust or profit, or with intent to influence any such officer or person to commit, or aid or abet in committing, any fraud on the revenue of the United States, or to connive at or collude in, or to allow or permit, or make opportunity for the commission of any such fraud, and shall be thereof convicted, such person or persons so offering, promising, or giving, or causing, or procuring to be promised, offered, or given any such money, goods, right in action, bribe, present, or reward, or any promise, contract, undertaking, obligation, or security for the payment or delivery of any money, goods, right in action, bribe, present, or reward, or other valuable thing whatever, and the officer or person who shall in anywise accept or receive the same, or any part respectively shall be liable to indictment in any court of the United States having jurisdiction, and shall, upon conviction thereof, be fined not exceeding three times the amount so offered, promised, given, accepted, or Imprisonment. received, and imprisoned not exceeding three years; and the person con

or for accept

ing or receiving

the same. Fine.

victed of so accepting or receiving the same, or any part thereof, if an officer or person holding any such place of trust or profit, shall forfeit his office or place; and any person so convicted under this section shall forever be disqualified to hold any office of honor, trust or profit under the United States.

Incapacitated

from holding

office.

Proceedings

List in dupli

cate.

Appraisement.

Pay of ap

If goods seized

of the value of

notice.
Notice to state

SEC. 63. And be it further enacted, That hereafter in all cases of seizure of any goods, wares, or merchandise which shall, in the opinion of the in cases of seizcollector or deputy collector making such seizure, be of the appraised value subject to forure of goods as of three hundred dollars or less, and which shall have been so seized as feiture. being subject to forfeiture under any of the provisions of this act, or of any act to which this is an amendment, excepting in cases otherwise provided, the said collector or deputy collector shall proceed as follows, that is to say: He shall cause a list containing a particular description of the goods, wares, or merchandise seized to be prepared in duplicate, and an appraisement of the same to be made by three sworn appraisers, to be selected by him for said purpose, who shall be respectable and disinterest[ed] citizens of the United States residing within the collection district wherein the seizure was made. The aforesaid list and appraisement shall be properly attested by such collector or deputy collector and the persons making the appraisement, for which service said appraisers shall be allowed the sum of one dollar and fifty cents per day each, to be paid as other necessary praisers. charges of collectors according to law. If the said goods shall be found by such appraisers to be of the value of three hundred dollars or less, are found to be the said collector or deputy collector shall publish a notice, for the space $300 or less, colof three weeks, in some newspaper of the district where the seizure was lector to publish made, describing the articles and stating the time, place, and cause of their seizure, and requiring any person or persons claiming them to ap- what. pear and make such claim within thirty days from the date of the first publication of such notice: Provided, That any person or persons claim- Claimants of the goods seized ing the goods, wares, or merchandise, so seized, within the time specified may file claim in the notice, may file with such collector or deputy collector a claim, and execute stating his or their interest in the articles seized, and may execute a bond bond. to the United States in the penal sum of two hundred and fifty dollars, with sureties, to be approved by said collector or deputy collector, conditioned that, in case of condemnation of the articles so seized, the obligors will pay all the costs and expenses of the proceedings, to obtain such condemnation; and upon the delivery of such bond to the collector or deputy collector, he shall transmit the same, with the duplicate list or description of the goods seized, to the United States district attorney for the district, who shall proceed thereon in the ordinary manner prescribed by law: And provided. also, That if there shall be no claim interposed, and no claim and no bond given within the time above specified, the collector or deputy col- bond, collector to lector, as the case may be, shall give ten days' notice of the sale of the give ten days' goods, wares, or merchandise, by publication; and at the time and place notice of sale of specified in said notice, shall sell the article so seized at public auction, Sale at public and after deducting the expense of appraisement and sale he shall de- auction. posit the proceeds to the credit of the Secretary of the Treasury. And within one year after the sale of any goods, wares, or merchandise, as aforesaid, any person or persons claiming to be interested in the goods, Within year of wares, or merchandise so sold may apply to the Secretary of the Treasury sale, application for a remission of the forfeiture thereof, or any of them, and a restoration may be made for of the proceeds of the said sale, which may be granted by the said Secretary feiture, and resupon satisfactory proof, to be furnished in such manner as he shall pretoration of proceeds of sale. scribe: Provided, That it shall be satisfactorily shown that the applicant, at the time of the seizure and sale of the goods in question, and during the intervening time, was absent out of the United States, or in such circumstances as prevented him from knowing of such seizure, and that he did not know of the same; and also that the said forfeiture was incurred without wilful negligence or any intention of fraud on the part of the

Conditions of

bond.

Collector to send bond and

duplicate list to the United States

district attorney, who shall pro

cced thereon.

If there is no

goods.

Proceeds of

sale.

remission of for

Applicant to prove what.