Obrázky stránek
PDF
ePub

ulations for carrying into effect the provisions of this act, and such regulations when made shall have all the force and effect of law.

Regulations made to carry this act into effect are contained in Int. Rev. Reg., Series 7, No. 5, Revised, and Supp. No. 1.

Act Oct. 18, 1888.

Sec. 11. That in case any apple, peach, or grape

brandy removed from the distillery for deposit

in a special warehouse shall fail to be deposited in such warehouse within ten days thereafter, or within the time specified in any bond given on such removal, or if any apple, peach, or grape brandy deposited in any special warehouse shall be taken therefrom for deposit in another warehouse, or for export, or otherwise, without full compliance with the provisions of this act, and with the requirements of any regulations made thereunder, and with the terms of any

bond given on such removal, then any person who shall be Penal provi- guilty of such failure, and any person who Fions as the of shall in any manner violate any provisions of

this act, or of the regulations made in pursuance thereof, shall be subject, on conviction, to a fine of not less than one hundred dollars nor more than five thousand dollars, and to imprisonment for not less than three months nor more than three

years,

for
every

such failure or violation ; and the spirits as to which such failure or violation shall take place shall be forfeited to the United States.

fied.

IMPORTED-LIQUOR STAMPS, ETC.

Act March 1, 1879.

Sec. 11, act March 1, 1879 (20 Stat. 327). That all dis

tilled spirits, wines, and malt liquors im

ported in pipes, hogsheads, tierces, barrels, casks, or other similar packages, shall be first placed in

Packages of

spirits, wines,

public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected, marked, and branded by a imported United States customs gauger, and a stamp aquors to be affixed to each package, indicating the date stamped, ete. and particulars of such inspection; and the Secretary of the Treasury is hereby authorized to prescribe the form of, and provide, the requisite stamps, and to make all regulations which he may deem necessary and proper for carrying the foregoing requirements into effect. Any pipe, hogshead, tierce, barrel, cask, or other package withdrawn from public store or bonded warehouse after the thirtieth day of June, eighteen hundred and seventy-nine, purporting to contain imported liquor, found without having thereon the stamp hereby required, shall be, with its contents, forfeited to the United States; and whenever any cask or package of imported distilled spirits of not less than five wine gallons is filled for shipment, sale, or delivery on the premises of any wholesale liquor dealer, the same shall be stamped with a special stamp for imported special stamp spirits, under such rules and regulations as or importen the Commissioner of Internal Revenue has prescribed, or may hereafter prescribe, in the sale liquor case of domestic distilled spirits.

For regulations for stamping imported spirits, see Int. Rev. Reg., Series 7, No. 7, Revised, p. 94

SEC. 12, act March 1, 1879, as amended by Sec. 12, act May 28, 1880 (21 Stat. 145).

That every person who empties or draws off, or causes to be 1979 emptied or drawn off, the contents of any ese liquors are package of imported liquors stamped as stanujs to be above required, shall, at the time of such emptying, efface, obliterate, and destroy the stamp

spirits are filled on the premises of a whole

94 et seq.

Act March 1,

When pack

effaced.

Amendment by act May 28, 1880.

Penalty for not effacing stamps.

thereon, and also all other marks or brands which shall have been placed thereon in accordance with

the law or regulations concerning imported

liquors. Every cask or other package from which the stamp for imported liquors required

by this act to be placed thereon shall not be

effaced, obliterated, or destroyed, on emptying such package, shall be forfeited, and the same may be seized by any officer of internal revenue wherever found; and all the provisions and penalties of sec tion thirty-three hundred and twenty-four of the Revised Statutes of the United States, relating to empty casks or packages from which the marks, brands, or stamps have not been effaced or obliterated, and relating to the removal of stamps from packages, and to having in possession any stamps so removed, shall apply to the stamps for imported spirits herein provided for, and to the casks or other packages on which such stamps shall have been used.

The amendment to this section repealed the requirement that imported liquor casks, when emptied, shall not be refilled with domestic distilled spirits.

Under Sec. 12, act March 1, 1879, relative to imported-liquor stamps, it is not an offense to have in possession a stamp once used on a cask of spirits unless it is shown that the stamp was removed from a package by human agency. Under Sec. 3324 R. S., which relates to domestic spirits, it is an offense to have in possession a stamp once in use, although it may have accidentally fallen off a package, but it is not an offense under the act of March 1, 1879. United States v. Morris Spiegel, 116 U. S. 270.

Sec. 13, act March 1, 1879, as amended by Sec. 13, act May Act March 1, 28, 1880 (21 Stat. 145).

That if any person shall purchase or sell, with the imported

1879.

etc., thereon, or imitations.

liquor stamp herein required remaining thereon, or any of the marks or brands which shall have been Empty casks placed thereon in accordance with the laws stamps, marka, or regulations concerning imported liquors remaining thereon, any cask or other package, after the same has been once used to contain imported liquors and has been emptied; or if any person shall use or have in possession such cask or package, with any imitation of such marks or brands, for the purpose of placing domestic distilled spirits therein for Amendment sale,

every such cask or

such cask or package, with 28, 1850. its contents, if any, shall be forfeited to the United States. And every such person who shall violate any of the provisions of this section shall be liable to a penalty of two hundred dollars for every such cask or package so purchased, sold, used, or had in possession.

*

*

GRAPE-BRANDY USED FOR THE FORTIFICATION OF WINE.

an

Secs. 42, 43, 44, 45, 46, 47, 48, and 49, of an act entitled

act to reduce revenue and equalize duties on imports, and for other purposes," approved October 1, 1890:

SEC. 42. That any producer of pure sweet wines, who is also a distiller, authorized to separate from fermented grape-juice, under internal linesage revenue laws, wine spirits, may use, free of produser inte tax, in the preparation of such sweet wines, wine to pre under such regulations and after the filing of his pure sweet such notices and bonds, together with the tecnotitions as keeping of such records and the rendition of cords, and such reports as to materials and products, as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury may prescribe, so much of such wine spirits so separated by him as

Act Oct.

The use tax

his distilled

reports;

under limita-
tions as to al-
coholic
strength of
14 per cent;

under penalty
of forfeiture
ag to that over
24 per cent;

its as to certain months.

may be necessary to fortify the wine for the preser-
vation of the saccharine matter contained therein:
Provided, That the wine spirits so used free of tax

shall not be in excess of the amount required
to introduce into such sweet wines in [an]

alcoholic strength equal to fourteen per centum of the volume of such wines after such use: Provided further, That such wine containing after

such fortification more than twenty-four per
centum of alcohol, as defined by section

thirty-two hundred and forty-nine of the Revised Statutes, shall be forfeited to the United States :

Provided further, That such use of wine spirits free and under lim. from tax shall be confined to the months of

August, September, October, November, December, January, February, March, and April of each year.

The Commissioner of Internal Revenue, in determining the liability of any distiller of fermented Assessments grape-juice to assessment under section thirty3309, credits. three hundred and nine of the Revised Statutes, is authorized to allow such distiller credit in his computation for the wine spirits used by him in preparing sweet wine under the provisions of this section. SEC. 43, as amended by Sec. 68, act August 28, 1894.

That the wine spirits mentioned in section Windpirits forty-two of this act is the product resulting

from the distillation of fermented grape-juice, and shall be held to include the product commonly known as grape-brandy; and the pure sweet wine

which may be fortified free of tax, as pro

vided in said section, is fermented grapejuice only, and shall contain no other substance of any kind whatever introduced before, at the time of, or after fermentation ; and such sweet wine shall contain

1

Act Oct. 1, 1890, as defined.

Pure sweet wine defined.

« PředchozíPokračovat »