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vented by any distiller, or by any workman, or other person acting for such distiller or in his employ, from entering into any such distillery or building or place as aforesaid; or any such officer is by the distiller or his workmen, or any person in his employ, prevented or hindered from, or opposed, or obstructed, or molested in the performance of his duty under the internal-revenue laws, in any respect, the distiller
shall forfeit the sum of not exceeding one thousand dollars. Penalty for not And whenever any officer, having demanded admittance admitting officer.
into a distillery or distillery premises, and having declared his name and office, is not admitted into such distillery or premises by the distiller or other person having charge thereof, it shall be lawful for such officer at all times, as well by night as by day, to break open by force any of the doors or windows, or to break through any of the walls of such distillery or premises necessary to be broken open or through, to enable him to enter the said distillery or premises; and the distiller shall forfeit the sum of not exceeding one thousand dollars.
All the provisions of sections 3276, 3277, and 3278 are extended and made applicable to all premises whereon vinegar is manu. factured, to all manufacturers of vinegar and their workmen or
other persons employed by them. ($ 3282, p. 170.) Distillers and
SEC. 3277. On the demand of any internal-revenue officer, rectifiers to fur. nish facilities for every distiller or rectifier shall furnish strong, safe, and conexamination; penalty for neg.
venient ladders of sufficient length to enable the officer to examine and gauge any vessel or utensil in such distillery or premises; and shall, at all times when required, supply all assistance, lights, ladders, tools, staging, or other things necessary for inspecting the premises, stocks, tools, and apparatus belonging to such person, and shall open all doors, and open for examination all boxes, packages, and all casks, barrels, and other vessels not under the control of the rev. enue officer in charge, under a penalty of five hundred dol. lars for every refusal or neglect so to do.
Section 3152, page 66, makes this section applicable to revenue
agents. officers can SEC. 3278. It shall be lawful for any revenue officer, and break up ground or walls in order any person acting in his aid, to break up the ground on any to examine.
part of a distillery, or premises of a distiller or rectifier, or any ground adjoining or near to such distillery or premises, or any wall or partition thereof, or belonging thereto, or other place, to search for any pipe, cock, private conveyance, or utensil; and, upon finding any such pipe or conveyance leading therefrom or thereto, to break up any ground, house, wall, or other place through or into which such pipe or other conveyance leads, and to break or cut away such pipe or other conveyance, and turn any cock, or to examine whether such pipe or other conveyance conveys or conceals any mash, wort, or beer, or other liquor, which may be used for the distillation of low-wines or spirits, from the sight or view of the officer, so as to prevent or hinder him from tak
ing a true account thereof. Signs to be put up by distillers
SEC. 3279. Every person engaged in distilling or rectify. and rectifiers; ing spirits, and every wholesale liquor-dealer, shall place Penalty for neg. and keep conspicuously on the outside of the place of such
business a sign, exhibiting in plain and legible letters, not less than three inches in length, painted in oil-colors or gilded, and of a proper and proportionate width, the name or firm of the distiller, rectifier, or wholesale dealer, with the words: “Registered distillery," "rectifier of spirits," or “ wholesale liquor dealer," as the case may be. Every person who violates the foregoing provision by negligence or refusal, or otherwise, shall pay a penalty of five hundred dollars. And every person, other than a rectifier or wholesale. Penalty for us
ing false signs, liquor-dealer who has paid the special tax, or a distiller who has given bond as required by law, who puts up or keeps up the sign required by this section, or any sign indicating that he may lawfully carry on the business of a distiller, rectifier, or wholesale liquor-dealer, shall forfeit and pay one thousand dollars, and shall be imprisoned not less than one month nor more than six months. And every person who works in any distillery, rectifying establishment, or wholesale liquor store, on which no sign is placed and kept, as hereinbefore provided; and every person who knowingly receives at, carries or conveys any distilled spirits to or from, any such distillery, rectifying establishment, warehouse, or store, or who knowingly carries and delivers any grain, molasses, or other raw material to any distillery on which such sign is not placed and kept, shall forfeit all horses, carts, drays, wagons, or other vehicle or animal used in carrying or conveying such property aforesaid, and shall be fined not less than one hundred dollars nor more than one thousand dollars, or be imprisoned not less than one month nor more than six months.
The sign “Practical distiller,” used by a wholesale dealer and rectifier who is not an authorized distiller is in violation of section 3279 Revised Statutes. (Vol. 1., Treas. Dec. (1898), No. 19331.)
SEC. 3280. It shall not be lawful for any distiller to com- Distillers not mence or to continue the business of distilling, until he has
ness until the given the bond required by law, and complied with the pro- law is complied visions of law relating to the registration and survey of distilleries, and the arrangement and construction of distilleries and the premises connected therewith; nor shall it be law. ful for any person to engage in the business of distilling on Distilling with. any premises distant less than six hundred feet in a direct in 600 feet of rec. line from any premises used for rectifying; nor shall the ment prohibited. processes of distillation and rectification both be carried on within the distance of six hundred feet in a direct line.
Section 3266, p. 161. [SEC. 3281). Section 16, act of February 8, 1875 (18 Stat., 307). That any person who shall carry on the business of a recti. Rectifiers, liq. fier, wholesale liquor-dealer, retail liquor-dealer, wholesale carrying on busidealer in malt-liquors, retail dealer in malt liquors, or manu-ness without pay; facturer of stills, without having paid the special tax as tax. required by law, or who shall carry on the business of a distiller without having given bond as required by law, or Distiller carry who shall engage in or carry on the business of a distiller ing on business with intent to defraud the United States of the tax on bond, or with inthe spirits distilled by him, or any part thereof, shall, for tent to defraud,
to carry on busi.
Fine and im prisonment.
every such offense, be fined not less than one hundred dollars nor more than five thousand dollars and imprisoned not less than thirty days nor more than two years.
And all distilled spirits or wines, and all stills or other apparatus, fit or intended to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found, and all distilled spirits or wines and personal property found in the distillery or rectifying establishment, or in any building, room, yard, or inclosure connected therewith, and used with or constituting a part of the premises; and all the right, title, and interest of such person in the lot or tract of land on which such distillery is situated, and all right, title, and interest therein of every person who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or enclosure, or any part thereof, to be used for purposes of ingress or egress to or from such distillery which shall be found in any such building, yard, or enclosure, and all the right, title, and interest of every person in any premises used for ingress or egress to or from such distillery, who has knowingly suffered or permitted such premises to be used for such ingress or egress, shall be forfeited to the United States.
See sections 3242, p. 119, 3257, p. 153.
Penalty for omitting to do things required where no punishment is imposed by any other section. ($ 3456, p. 345.)
As to rectifiers carrying on business with intent to defraud. (0 3317, p. 196.)
As to sales made to evade tax. (Ø 3454, p. 344.)
The provision declaring forfeiture of real estate not unconstitutional. (United States v. Distillery on West Front Street, 11 Int. Rev. Rec., 174.)
Forfeiture dates back to the time the offense was committed, and operates at that time as a statutory transfer of the right of property to the Government. (United States v. Fifty-six Barrels of Whisky, 1 Abb., U. S., 93, 4 Int. Rev. Rec., 106; United States v. One Cask, etc.,
10 ibid., 93; Henderson's Distilled Spirits, 14 Wall., 44; 15 Int. Rev. Rec., 119; United States v. McCoy's Distillery, 21 ibid., 165.)
The title of the Government to the property infected with fraud vests from the time of its commission and the taint of fraud inheres in it even in the possession of an innocent purchaser. (United States v. Eight Hundred Caddies of Tobacco, 2 Bond, 305.)
Forfeiture does not attach to spirits acquired after the offense. (United States v. One Water Cask, 10 Int. Rev. Rec., 93.)
Extent of forfeiture denounced against distillers for carrying on business without having given bond, or with intent to defraud, and omission to keep books. ,(3305, P, 189.)
All personal property used in the unlawful business or in any other business openly carried on upon the premises is forfeited, even if the owner had no participation in or knowledge of the unlawful acts.
The forfeiture of lands and buildings does not reach beyond the right, title, and interest of the distiller, or of such other persons as have consented to the carrying on of the business of a distiller upon the premises. (United States v. Stowell (1890), 133 U. S., 1; 36 Int. Rev. Rec., 30.)
An engine is part of a house, and goes with it. (Walker v.
As to the boiler, engine, pump, vats, and tanks. (United States v. Stowell, 133 U.S., 1; 36 Int. Rev. Rec., 30.)
Nothing can be plainer in legal decision than the proposition that the offense therein defined is attached primarily to the distillery, and the real and personal property used in connection with the same, without any regard whatsoever to the personal misconduct or responsibility of the owner, beyond what necessarily arises from the fact that he leased the property to the distiller, and suffered it to be used and occupied by the lessee as a distillery. (Dobbins's Distillery v. United States, 96 U. S., 395; 24 Int. Rev. Rec., 21.)
Distillery liable to forfeiture without regard to the culpability of the owner of the property. Mechanics' liens can not be enforced in State courts after seizure by the marshal in forfeiture proceedings. (Heidritter 1. Elizabeth Oil-Cloth Co. (1881), 6 Fed. Rep., 138.)
When property becomes liable to forfeiture under the positive provisions of a statute, owners who have in no way participated in the frauds which caused the forfeiture, must seek redress from the wrongdoers who anlawfully used the property with which they were intrusted; or they can apply to the officers of the Government invested with the authority to remit forfeitures.
In this proceeding in rem the mules and wagon are considered as the offenders, and are liable to forfeiture without any regard whatsoever to the personal misconduct or responsibility of the owner. The principles of law upon this subject are clearly and fully announced in Distillery v. United States (96 U. S., 395), and cases cited. (United States v. Two Bay Mules (1888), 36 Fed. Rep., 84.)
Operation of forfeitures against innocent persons. (United States v. One Barrel Whisky, 4 Int. Rev. Rec., 146; United States v. One Still, 5 Blatch., 403;5
Int. Rev. Rec., 189; United States v. Twenty-one Barrels High Wines, 6 ibid., 213; Distilled Spirits etc. (mortg e), 2 Ben., 486; 8 Int. Rev. Rec., 81; United States v. Whisky, 11 ibid., 109; United States v. Distillery at Spring Valley (leading case), 11 Blatch., 255; 18 Int. Rev. Rec., 59; Dobbids v. United States, 6 Otto, 395; 24 Int. Rev. Rec., 21; Únited States v. One Copper Still (mortgage), ibid., 317; 8 Biss., 270; Thacher's Distilled Spirits, 103 U. S. (13 Otto), 679; 27 Int. Rev. Rec., 144.)
Where an act is committed by the owner of a distillery by which a forfeiture thereof is incurred under the revenue laws, and subsequently the owner conveys the property to an innocent purchaser without notice of the commission of the act, the property remains still subject to the forfeiture incurred. The conveyance, in such case, passes no title as against the United States. (16 Op. Atty. Gen., 41).
As to person allowing ingress or egress over premises to or from a distillery (Gregory v. United States, 17 Blatch., 325; 26 Int. Rev. Rec., 27.)
The acts of the agent imputed to the principal so far as they work the forfeiture of property used for unlawful purposes. (Bash v. United States, 31 Int. Rev. Rec., 305; 24 Fed. Rep., 917.)
Liability of employer for acts of servant. (United States v. Buchanan, 28 Int. Rev. Rec., 51.)
Amount of real estate liable to forfeiture. (United States v. Piece of Land, 1 Sawyer, 84; 11 Int. Rev. Rec., 126.)
Presumption and burden of proof. (One Hundred and Ninetynine Barrels of Whisky v. United States, 94 U. S., 86; United States v. One Still, 5 Int. Rev. Rec., 189; United States v. Mathoit, 1 Sawyer, 142; 11 Int. Rev. Rec., 158.)
If a person is tried for the same offense for which distillery is seized and acquitted, it is a bar to a suit in rem against the distillery. (Coffey v. United States, 116 U. S., 436; 32 Int. Rev. Rec., 38.)
Evidence. (Quantity of distilled spirits, 9 Int. Rev. Rec., 9; United States v. Blaisdell, ibid., 82; United States v. Staton, 25 ibid., 10; United States v. Dobbs, 15 ibid., 9.)
Arrest of per- (SEC. 3281a.] Section 9, act of March 1, 1879 (20. Stat., 327). sons while oper. ating illicitdistil. Where any marshal or deputy marshal of the United States lery.
within the district for which he shall be appointed shall find any person or persons in the act of operating an illicit distillery, it shall be lawful for such marshal or deputy marshal to arrest such person or persons, and take him or them forth with before some judicial officer named in section one thousand and fourteen of the Revised Statutes, who may reside in the county of arrest or if none, in that nearest to the place of arrest, to be dealt with according to the provisions of sections ten hundred and fourteen, ten hundred and fifteen, ten hundred and sixteen of the said Revised Statutes.
Section 1014 Appendix, p. 362.
Warrants of arrest for violations of internal revenue laws may be issued by United States commissioners upon the sworn complaint ofa United States district attorney, assistant United States district attorney, collector, or deputy collector of internal revenue, or revenue agent, or private citizen, but no guch warrant of arrest shall be issued upon the sworn complaint of a private citizen unless first approved in writing by a United States district attorney. Proviso to section 19, act of May 28, 1896 (29 Stat., 184).
Under section 19 of the act of May 28, 1896, a United States commissioner has no authority to issue a warrant on the complaint of it deputy marshal who arrested a defendant in the act of operating an illicit distillery, the complaint not having been approved by the district attorney before the warrant was issued,
and he is not entitled to fees therefor. (IV Comp. Dec., 338.) Mash, wort, SEC.3282, as amended by section 5, act of March 1, 1879 (20 Stat., 327). and vinegar.
No mash, wort, or wash, fit for distillation or for the pro. duction of spirits or alcohol, shall be made or fermented in any building or on any premises other than a distillery duly authorized according to law; and no mash, wort, or wash so made and fermented shall be sold or removed from any distillery before being distilled; and no person, other than an authorized distiller, shall, by distillation, or by any other process, separate the alcoholic spirits from any fermented mash, wort, or wash; and no person shall use spirits or alcohol,
in manufacturing vinegar or any other article, or in any process of manufacture whatever, unless the spirits or alcohol so used shall have
been produced in an authorized distillery and the tax Ponalty. thereon paid. Every person who violates any provision of
this section shall be fined for each offense not less than five hundred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years: Provided further, That nothing in this section shall be construed to apply to fermented liquors, or to fer. mented liquids used for the manufacture of vinegar exclusively.
But no worm, goose-neck, pipe, conductor, or contrivance of any description whatsoever whereby vapor might in any man. ner be conveyed away and converted into distilled spirits, shall be used or employed or be fastened to or connected with any vaporizing apparatus used for the manufacture of vinegar; nor shall any worm be permitted on or near the premises where such vaporizing process is carried on.