such goods or articles for leakage or other losses. And every collector from whose district any distilled spirits, tobacco, snuff, or cigars are shipped in bond, under the provisions of this title, shall render a monthly account of the same to the Commissioner of Internal Revenue, showing the amount of each article produced and shipped in bond, the amounts of which the exportation is completed according to law, and the amount remaining unaccounted for at the end of each month; also any excesses or deficiencies on the amounts originally reported as shipped. Changes of ments for at taching, protecting, and SEC. 3445. The Commissioner of Internal Revenue may make such change in stamps, and may stamps, instru- prescribe such instruments or other means for attaching, protecting, and canceling stamps, canceling. for tobacco, snuff, cigars, distilled spirits, and fermented liquors, or either of them, as he and the Secretary of the Treasury shall approve; such instruments to be furnished by the United States to the person using the stamps to be affixed therewith, under such regulations as the Commissioner of Internal Revenue may prescribe. Power to es tablish, alter, or change internal revenue stamps, marks, or labels, etc. SEC. 3446, as amended by Sec. 18, March 1, 1879. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may establish, and from time to time alter or change, the form, style, character, material, and device of any stamp, mark, or label used under any provision of the laws relating to internal revenue. Such stamps shall be attached, protected, removed, canceled, obliterated, and destroyed in such manner and by such See Secs. 321, instruments or other means as he, with the 3238, 3312, 3328, 3341, 3369, 3395, 3445. approval of the Secretary of the Treasury, may prescribe; and he is hereby authorized and empowered to make, with the approval of the Secretary of the Treasury, all needful regulations relating thereto; and all pains, penalties, fines, and forfeitures now provided by law relating to internal revenue stamps shall apply to, and have full force and effect in relation to, any and all stamps which may or shall be so established by the Commissioner of Internal Revenue: Provided, Such stamps or device or instrument or means of removal or obliteration shall entail no additional expense upon the persons required to affix or use the same. * Expense. Stamps to be [SEC. 3446 a.] Extract from Leg., Ex., and Jud. App. Act of August 15, 1876. ** And hereafter the transmission of internal revenue stamps to the sent to officers officers of the internal revenue service shall be by mail, registered. made through the mails of the United States in registered packages. Stamps for spirits, beer, tobacco, snuff, and cigars are not legitimate articles of traffic. 11 Int. Rev. Rec. 57. In Where mode of assessing or vided for: collecting any tax is not pro SEC. 3447. Whenever the mode or time of assessing or collecting any tax which is imposed is not provided for, the Commissioner of ternal Revenue may establish the same by regulation. He may also make all such regulations, not otherwise provided for, as may have become necessary by reason of any alteration of law in relation to internal revenue. regulations. nue laws co SEC. 3448. The internal revenue laws imposing taxes on distilled spirits, fermented liquors, Internal revetobacco, snuff, and cigars shall be held to extensive with extend to such articles produced anywhere United States. within the exterior boundaries of the United States, whether the same be within a collection district or not. jurisdiction of The 107th section of act July 20, 1868 (now Sec. 3448 R. S.), applies to the Indian Territory, notwithstanding the treaty of 1866 with the Cherokee Indians inhabiting said Territory exempted them from taxation by the United States. An act of Congress may supersede a prior treaty. Cherokee Tobacco Tax, 11 Wall. 616. The Payment of special tax for selling liquors in the Indian Territory does not authorize the sale of liquors in the Indian Territory, and a person so selling becomes liable to the penalties of the act of 1864 for the unauthorized introduction of liquors into said Territory. The laws of Congress are always to be construed so as to conform to the provisions of a treaty, if it be possible to do so without violence to their language. The case of the Cherokee Tobacco Tax, 11 Wall. 616, treated as of no authority as against this conclusion. United States v. Forty-three Gallons of Whiskey, 108 U. S. 491. In regard to introducing, selling, or manufacturing spirituous liquors in the Indian country, see Secs. 2139, 2140, 2141 R. S. SEC. 3449. Whenever any person ships, transports, or removes any spirituous or fermented liquors or wines, under any other than the proper name or brand known to the trade as designating Removing any liquors or wines under other than trade-names; penalty. the kind and quality of the contents of the casks or packages containing the same, or causes such act to be done, he shall forfeit said liquors or wines, and casks or packages, and be subject to pay a fine of five hundred dollars. Stamps, marks, and brands not to be obscured by overpackages. 30 Int. Rev. Rec. 278. SEC. 3450. Whenever any goods or commodities for or in respect whereof any tax is or shall be imposed, or any materials, utensils, or vessels proper or intended to be made use of for or in the making of such goods or commodities, are removed, or are deposited or Removing or concealing intent to deforfeiture and articles with fraud United States of tax; penalty. concealed in any place, with intent to defraud the United States of such tax, or any part thereof, all such goods and commodities, and all such materials, utensils, and vessels, respectively, shall be forfeited; and in every such case all the casks, vessels, cases, or other packages whatsoever, containing, or which shall have contained, such goods or commodities, respectively, and every vessel, boat, cart, carriage, or other conveyance whatsoever, and all horses or other animals, and all things used in the removal or for the deposit or concealment thereof, respectively, shall be forfeited. And every person who removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, with intent to defraud the United States of such tax or any part thereof, shall be liable to a fine or penalty of not more than five hundred dollars. And all boilers, stills, or other vessels, tools and implements, used in distilling or rectifying, and forfeited under any of the provisions of this title, and all condemned material, together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for distillation, shall, under the direction of the court in which the forfeiture is recovered, be sold at public auction, and the proceeds thereof, after deducting the expenses of sale, shall be disposed of according to law. And all spirits or spirituous liquors which may be forfeited under the provisions of this title, unless herein otherwise provided, shall be disposed of by the Commissioner of Internal Revenue as the Secretary of the Treasury may direct. Under Sec. 3450, animals used in the removal of illicit spirits are forfeited to the United States, notwithstanding the and was owner of the animals let them for another purpose, ignorant of the unlawful use that was made of them. United States v. Two Bay Mules, etc., District Court W. D. N. C., 1886, Dick, J., 36 Fed. Rep. 84. Fraudulently executing documents re quired by in laws; penalty. SEC. 3451. Every person who simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by ternal revenue the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or who procures the same to be falsely or fraudulently executed, or who advises, aids in, or connives at such execution thereof, shall be imprisoned for a term not less than one year nor more than five years; and the property to which such false or fraudulent instrument relates shall be forfeited. Fraudulent Form 122 forfeits spirits to which it relates. Thatcher v. United States, 13 Otto, 679; same case, 15 Blatch. 15. Indictment for false returns. United States v. Furlong, 2 Bissell, 97. See, also, Secs. 5418 and 5479 R. S. erty in posses in tent to sell in fraud of law, or to evade SEC. 3452. Every person who shall have in his cusHaving prop tody or possession any goods, wares, mersion with chandise, articles, or objects on which taxes are imposed by law, for the purpose of selltaxes; penalty. ing the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of five hundred dollars, or not less than double the amount of taxes fraudulently attempted to be evaded. SEC. 3453. All goods, wares, merchandise, articles, or objects on which taxes are imposed, which shall be found in the possession, or custody, or within the con |