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CHAPTER SEVENTEEN.

PROVISIONS COMMON TO SEVERAL OBJECTS OF

TAXATION.

Sec.

Sec.

3443. Fraudulent claims for drawback; 3457. Packages included in forfeiture of penalty

goods. 3444. Collector's monthly account of ar- 3458. Goods seized may be delivered to ticles in bonded warehouses and

marshal before process iss etc. articles exported.

3459. Bonding of goods seized. 3445. Stamps, instruments for attaching, 3460. Proceedings on seizure of goods canceling, etc.

valued at $500 or less. 3446 (amended). Power to alter or change 3461. Application for remission. stamps, marks, labels, etc.

3462. Search warrants. [3446a.] Stamps to be sent to officers by 3463 and (3463a). Informers' rewards. mail, registered.

Appropriation for detecting frauds. 3447. Where mode of assessing or collect- 3464. Purchasing for the Government ing tax is not provided for; regu

goods subject to tax. lations authorized.

3465. Construction of act March 2, 1833. 3448. Internal-revenue laws, when coex- Act of August 13, 1894, amended. Guartensive with jurisdiction of

antee corporation may be acUnited States.

cepted as sole surety on recogni3449. Removing liquors under other than

zances, stipulations, bonds, and the proper name known to the

undertakings. trade; penalty.

Section 5 of the legislative, executive, and 3450. Removing or concealing, articles judicial appropriation act of with intent to defraud; forfeiture

March 2, 1895. Relative to offiand penalty.

cial bonds. 3451. Fraudulently executing documents; Act of August 8, 1888. Notice of deficiency penalty.

in accounts of principals to be 3452. Having property in possession with

given to sureties upon bonds of intent to sell in fraud of law or

United States officials. Limitato evade taxes; penalty.

tion of time within which suits 3453. Property found in possession in

shall be brought against sureties. fraud of revenue laws; forfeiture. Section 31, act of June 13, 1898. Former 3454. Sales to evade tax; forfeiture.

laws made applicable. 3455. Disposing of or receiving or making Legislation relative to Hawaii, Porto Rico, empty stamped packages; penal

and the Philippines.
ties.
3456. Penalty and forfeiture by distillers,

etc., for omitting things required
and for doing things forbidden.

SEC. 3441. Relative to draw back on fermented liquors; repealed by act of June 18, 1890 (26 Stat., 162). See

page 255.

Fraudulent claims for draw

SEC. 3442. Obsolete by repeal of section 3441.

SEC. 3443. Whenever any person fraudulently claims or seeks to obtain an allowance of draw back on goods, wares, back; penalty. or merchandise on which no internal duty shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid as aforesaid, he shall forfeit triple the amount wrongfully or fraudulently claimed 72170°-11-23

353

or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury.

Section 3330, page 220, provides a penalty in the case of fraudulent claims for drawback on spirits, and section 25, act of February. 8, 1875 (sec. (3386a), p. 277), in the case of fraudulent claims for drawback on tobacco.

Drawback is now allowed on distilled spirits, tobacco, snuff, cigars, cigarettes, and stills. No draw back is allowed upon spirits bottled in bond, page 237.

Drawback allowed on articles shipped to the Philippines. (Act of Mar. 8, 1902, p. 375.)

Drawback on stills, page 134.

Drawback on medicinal and toilet preparations manufactured

from tax-paid alcohol, page 337. Collector's SEC. 3444. Every collector who has charge of any waremonthly account Particles in house in which distilled spirits, or other articles, are stored bonded warehouses and arti

in bond, shall render a monthly account of all such articles cles exported. to the Commissioner of Internal Revenue, by whom such

account shall be examined and adjusted monthly, so as to exhibit a true statement of the responsibility of such collector thereon. In adjusting such account, the collector shall be charged with all the articles which may have been deposited or received under the provisions of law, in any warehouse in his district and under his control, and shall be credited with all such articles shown to have been removed therefrom according to law, including transfers to other collectors and to his successor in office, and also whatever allowances may have been made in accordance with law to any owner of 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 Sec. 3445. The Commissioner of Internal Revenue may ments for attach-make such change in stamps, and may prescribe such ining, protecting, struments or other means for attaching, protecting, and and canceling.

canceling stamps, for tobacco, Snull, 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.

Regulations under this section have the force of law. (15 Op. Atty. Gen., 191.)

Rubber stamps may be used instead of stencils for canceling strip stamps on cigar boxes. (Circular letter, Oct. 15, 1897; 43 Int. Rev. Rec., 385.)

instru

es

Sec. 3446 [as amended by sec. 18, act of Mar. 1, 1879 (20. Power to Stat., 327)]. The Commissioner of Internal Revenue, change internalwith the approval of the Secretary of the Treasury, may marks, or labels, establish and, from time to time, alter or change the form, etc. 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 instruments or other means as he, with the 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 Pena'tles. 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 Expense. means of removal or obliteration, shall entail no additional expense upon the persons required to aflix or use the same.

See section 321, page 45, as to authority of commissioner to provide stamps, etc.

Stamps for special taxes, section 3238, page 128; for distilled spirits, section 3312, page 207; for imitation wines, section 3328, page 217; for fermented liquors, section 3341, page 249; for tobacco, section 3369, page 267; for cigars, section 3395, page 285; for oleomargarine, section 8, act of August 2, 1886, amended, page 295. See appropriate sections for other articles.

The portraits of living persons upon internal-revenue stamps
not prohibited by section 3576, R. Š., but their exclusion there-
from is in consonance with its spirit. (14 Op. Atty. Gen., 528.)

Hamilton-Brooks cigar stamp. (16 Op. Atty. Gen., 444;26 Int.
Rev. Rec., 33; 17 Op. Atty. Gen., 111.)

Use of the Hunter stamp. (15 Op. Atty. Gen., 191.)
Fletcher's invention. (11 Ct. Cls., 748.)

Alleged infringement of patent. (Fletcher v. Blake, 131 U.S.,
cxcvii appendix; 27 Int. Rev. Rec., 6. Hollister v. Benedict &
Burnham Manufacturing Co., 113 U. S., 59; 31 Int. Rev. Rec., 30.
Solomons v. United States, 22 Ct. Cls., 335.)

Stamps for spirits, beer, tobacco, snuff, and cigars are not
legitimate articles of traffic. (11 Int. Rev. Rec., 57; Amer.

Brewing Co. v. U. S., 33 Ct. Cls., 351.) [SEC. 3446a.) [Extract from legislative, executive, and ju- Stamps to be dicial appropriation act approved Aug. 15, 1876 (19 mail, registered. Stat., 152).] *

And hereafter the transmission of internal revenue stamps to the officers of the internal revenue service shall be made through the mails of the United States in registered packages.

Internal-revenue stamps may be mailed to collectors and stamp deputy collectors or returned by them to the commissioner in full packages without regard to the 4-pound limit of weight.

(T. D. 18947, 1898.) SEC. 3447. Whenever the mode or time of assessing or

Where mode of

assessing or colcollecting any tax which is imposed is not provided for, lecting any tax is the Commissioner of Internal Revenue may establish the

not provided for; regulations.

*

Internal - reve

of

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.

Spreckels S. R. Co. v. McClain (113 Fed. Rep., 244; T. D. 462;

109 Fed. Rep., 76; T. D. 350).

SEC. 3448. The internal-revenue laws imposing taxes on nue laws, when coextensive with distilled spirits, fermented liquors, tobacco, snuff, and jurisdiction United States. cigars shall be held to extend to such articles produced

anywhere within the exterior boundaries of the United States, whether the same be within a collection-district or not.

Indian Territory: The Cherokee Tobacco (Boudinot's factory) (11 Wall., 616; 14 Int. Rev. Rec., 11).

In this case the Supreme Court ruled that the Indian Territory was included in the general terms of this section, notwithstanding any prior treaty, and that the provisions of the internal-revenue law as to distilled spirits, fermented liquors, and tobacco were applicable therein.

Liquor dealers in Indian Territory. (22 Int. Rev. Rec., 109; 23 ibid., 125. United States v. Forty-three Gallons of Whisky; 108 U. S., 491; 29 Int. Rev. Rec., 188.)

Special-tax stamps, being only receipts for taxes paid, may be issued by the collector of internal revenue, notwithstanding acts of Congress relative to sale of liquors in the Indian Territory. (T. D. 18911, 1898.)

Section 2141, Revised Statutes, provides as follows: Every person who shall, within the Indian country, set up or continue any distillery for manufacturing ardent spirits shall be liable to a penalty of one thousand dollars; and the superintendent of Indian affairs, Indian agent, or subagent, within the limit of whose agency any distillery of ardent spirits is set up or continued, shall forthwith destroy and break up the same.

The Attorney General, in an opinion rendered October 4, 1898, held that the establishment of a distillery in the Indian Territory, notwithstanding it was on land to which the Indian title was extinct, would be in contravention of law. (T. D. 20162, 1898; 22 Op. Atty. Gen., 232.)

Oklahoma and Indian Territory to form a State government. Act June 16, 1906. (34 Stat., 267.) Oklahoma admitted as a State November 16, 1907. (35 Stat., 2161.)

Alaska added to Oregon district December 27, 1872.

Alaska, case of Savaloff (17 Int. Rev. Rec., 20); case of Stephens ( 28 ibid., 194).

The payment of the special tax is no defense to a prosecution for illegally selling liquors in Alaska. (United States v. Ash, 75 Fed. Rep., 651; Endleman v. United States, 86 Fed. Rep., 456.)

An act to define and punish crimes in the District of Alaská and to provide a code of criminal procedure for said districi.. (Act of March 3, 1899, 30 Stat., 1253.)

Section 477 provides: “That nothing in this act shall in any way repeal, conflict, or interfere with the public general laws of the United States imposing taxes on the manufacture and sale of intoxicating liquors for the purpose of revenue and known as the ‘internal-revenue laws.””

The act of June 6, 1900, (31 Stat., 321), makes further provision for civil government in Alaska.

Philippine Islands (24 Op. Atty. Gen., 120). See p. 375. Removing any SEC. 3449. Whenever any person ships, transports, or under other "than removes any spiritous or fermented liquors or wines, trade names; penalty.

under any other than the proper name or brand known to the trade as designating 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.

Construction of this section in case of shipment of spirits under a false desgination. - (Attorney General Taft's letter to Secretary of the Treasury; 22 Int. Rev. Rec., 261.)

Section 3449 was passed to prevent frauds on the revenue and to assist revenue officers in discovering such frauds. It has no reference to marks or brands placed upon packages by Government officers. (Woolner & Co. v. Rennick, (1908), 170 Fed. Rep., 662; T. D. 1425.)

When spirituous liquors contained in bottles are packed in barrels and shipped and the barrels are marked "groceries,” such shipment is a violation of this section. (United States v. Liquor Dealers' Supply Co., 156 Fed. Rep., 219; T. D. 1292.),

When spirituous liquors contained in bottles are packed in barrels and shipped, and the barrels are not marked, but described in bill of lading as "drugs," such shipment is a violation of section 3449. The matter of intent is immaterial. (Charge to the jury in United States v. Robert Stevenson & Co.; T. D. 1644.).

The requirements of this statute can not be limited to distillers, manufacturers, and rectifiers, as its language covers all persons who ship, transport, or remove liquors or wines. (United States v. Camp et al., Northern District of California (1898), 89 Fed. Rep., 697.) See 133 Fed. Rep. 910 (T. D. 844) for later decision of Cir. Ct. of appeals.

Section 3449 not unconstitutional because in some cases it incidentally acts as a protection to trade-marks. (United States v. Loeb (1892), 49 Fed. Rep., 636; 38 Int. Rev. Rec., 78.)

The term “package,'' as used in section 3449, includes every box, barrel, or other receptacle into which distilled spirits have been placed for shipment or removal, either in quantity or in separate small packages, as bottles or jugs. (United States v. 132 Packages of Spirituous Liquors and Wines et al. (1896), circuit court of appeals, 76 Fed. Rep., 364; 42 Int. Rev. Rec., 438.)

Packages of less than 5 gallons marked “Glass, this side up
with care.

Section 3449 does not apply. (United States v.
Twenty Boxes of Corn Liquor, 123 Fed. Rep., 135; 133 ibid., 910;
T. D. 844.)

"J. D. Iler's Rochester Tonic.' (United States v. J. D. Iler
Brewing Co., 121 Fed. Rep., 41; T. D. 630.)

Shipping liquors under other than name as known to the trade. *(T. D. 956; T. D. 1035.)

United States v. Sandefuhr (145 Fed. Rep., 49).

See provisions of the criminal code as to marking spirits. Appendix, p. 421. SEC. 3450. Whenever any goods or commodities for or coRemlowing in respect whereof any tax is or shall be imposed, or any cles with intent materials, utensils, or vessels proper or intended to be states or taxa made use of for or in the making of such goods or commodities are removed, or are deposited or 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.

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