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cask on which the tax has been paid, and which shall state the serial number of the cask, the name of the person by whom the tax was paid, and the person to whom and the place where it is to be delivered. Said stamp shall be signed by the collector of the district, the storekeeper, and gauger, and shall be as follows:

tax on

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Tax-PAID STAMP, No. Received

18—from gallons proof spirit, cask No. house at for delivery to



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Marks and brands on cask.

Amendment act July 16, 1892.

And at the time of affixing the tax-paid stamp the

gauger shall, in the presence of the store

keeper, cut or burn upon each cask the name of the distiller, the district, the date of the payment of

the tax, the number of proof gallons, and the

number of the stamp, which cutting or burning shall be erased when such cask is emptied.

This section made applicable to spirits withdrawn from general bonded warehouse by [Sec. 3294 g]. Sec. 3296. Whenever any person removes, or aids or abets in the removal of


distilled spirits on which the tax has not been paid, to a place

other than the distillery warehouse provided by law, or conceals or aids in the concealment of any

Removal, concealment, etc., of spirits contrary to law; penalty.

spirits so removed, or removes, or aids or abets in the removal of any distilled spirits from any distillery warehouse, or other warehouse for distilled spirits authorized by law, in any manner other than is provided by law, or conceals or aids in the concealment of any spirits so removed, he shall be liable to a penalty of double the tax imposed on such distilled spirits so removed or concealed, and shall be fined not less than two hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than three years.

Under an indictment for removal and concealment of spirits under Sec. 3296 R. S., jury are justified in acquitting if they find that the unlawful removal was not made with the intent to defraud the government.

United States v. Smith, District Court W. D. N. C., April 5, 1886, Dick, J., 27 Fed. Rep. 854; United States v. Blaisdell, 3 Benedict, 132; United States v. Nunnemacher, 7 Bissell, 111.

SEC. 3297. The Secretary of the Treasury is authorized to grant permits to any incorporated or Alcohol withchartered scientific institution or college of scientific learning to withdraw alcohol in specified free of tax. quantities from bond without payment of the internal revenue tax on the same, or on the spirits from which the alcohol has been distilled, for the sole purpose of preserving specimens of anatomy, physiology, or natural history belonging to such institution, or for use in its chemical laboratory: Provided, That application for permits shall be made by the president or curator of such institution, who shall file a bond for double the amount of the tax on the alcohol to be withdrawn, with two good and sufficient sureties, to be approved by the Commissioner of Internal Revenue, and

Extension of the provisions of Sec. 3297.

conditioned that the whole quantity of alcohol so withdrawn from bond shall be used for the purposes above specified, and for no other, and that the said president or curator shall comply with such other requirements and regulations as the Secretary of the Treasury may prescribe. And if any alcohol so obtained is used by any officer, as aforesaid, of such institution for any purposes other than that above specified, then the said officer or sureties shall pay the tax on the whole amount of alcohol withdrawn from bond, together with a like amount as a penalty in addition thereto. [Sec. 3297 a.] Act May 3, 1878. That the Secretary

of the Treasury be and is hereby authorized

to grant permits, as provided for in section thirty-two hundred and ninety-seven of the Revised Statutes of the United States passed at the first session of the Forty-third Congress, to any scientific university, or college of learning created and constituted such by any State or Territory under its laws, though not incorporated or chartered, upon the same terms and subject to the same restrictions and penalties, already provided by said section thirty-two hundred and ninetyseven : Provided further, That the bond required thereby may be executed by any officer of such university or college, or by any other person for it, and on its behalf, with two good and sufficient sureties, upon like conditions, and to be approved as by said section is provided.

These sections made applicable to spirits withdrawn from general bonded warehouses by [Sec. 3294 g).

For instructions concerning the withdrawal of alcohol for scientific purposes, see Int. Rev. Reg., Series 7, No. 7, Revised, p. 185. .

Sec. 3298. It shall be lawful for any internal revenue

Power of offi


officer to detain any cask or package containing, or supposed to contain, distilled spirits, when he has reason to believe that the tax imposed by packages tai law upon the same has not been paid, or that the same is being removed in violation of law; and every such cask or package may be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than forty-eight hours without process of law or intervention of the officer to whom such detention is to be reported.

Sec. 3299, as amended by act February 18, 1875. All distilled spirits found elsewhere than in a distil- Forfeiture of lery or distillery warehouse, not having been illy removed removed therefrom according to law, shall be forfeited to the United States.

from distillery or warehouse.

This was a case in which the district court for the middle district of Alabama, on an information against certain distilled spirits seized for violation of Sec. 36, act July 20, 1868 (now Sec. 3299 R. S.), after answer and claim, on motion of the district attorney of the United States, ordered the claim and answer to be stricken from the files, and, refusing to let the claimants either amend the old answer or file a new one, entered a decree condemning the property seized. Held, that this being a seizure made on land the claimants were entitled to a trial by jury, and where the record shows that the answer of the respondent was stricken out by the court, in a case in which the respondent was entitled to a trial by jury, and judgment was rendered against him as upon default, the court will not presume that the order was passed for a good cause unless enough is shown in the record to warrant such a conclusion. Judgment reversed, and the cause remanded, with directions to permit the claimants to answer and to award a venire. Garnharts v. United States, 16 Wall. 162.


or allowing same to be removed, etc.

Storekeepers' warehouse books and returns.

Sec. 3300. Whenever any storekeeper or other per

son in the employment of the United States, movie to having charge of a bonded warehouse, re

moves or allows to be removed therefrom any

cask or other package, without an order or permit of the collector, or which has not been marked or stamped in the manner required by law; or removes or allows to be removed any part of the contents of any cask or package deposited therein, he shall be immediately dismissed from office or employment, and be fined not less than five hundred dollars nor more than two thousand dollars, and imprisoned not less than three months nor more than two

years. Sec. 3301, as amended by Sec. 5, act March 1, 1879. Every

storekeeper shall keep a warehouse book, which shall at all times be open to the exam

ination of any revenue officer, and shall enter therein an account of all articles deposited in the warehouse to which he is assigned, indicating in each case the date of deposit, by whom manufactured or produced, the number and description of the packages and contents, the quantities therein, the marks and serial numbers thereon, and by whom gauged, inspected, or weighed, and if distilled spirits, the number of gauge or wine gallons, of proof gallons, and of taxable gallons ; and before delivering any article from the warehouse he shall enter in said book the date of the permit or order of the collector for the delivery of such articles, the number and description of the packages, the marks and serial numbers thereon, the date of delivery, to whom delivered, and for what

purpose, which


shall be specified in the permit or order for delivery; and in case of delivery of any distilled spirits the number of gauge or wine gallons, of proof gallons, and of taxable

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