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Credit of tax paid.


first tax imposed by this section in respect to the use of such boat.

SEC, 1004. [4ct of February 24, 1919 (40 Stat., 1057).] That if the tax imposed by section 407 or 408 of the Revenue Act of 1916, for the fiscal year ending June 30, 1919, has been paid by any person subject to the corresponding tax imposed by this title, collectors may issue a receipt in lieu of special tax stamp for the amount by which the tax under this title is in excess of that paid or payable and evidenced by stamp under the Revenue Act of 1916. Such receipt shall be posted as in the case of the special tax stamp, as provided by law, and with it, within the place of business of the taxpayer.

If the corresponding tax imposed by section 407 of the Revenue Act of 1916 was not payable by stamp, the amount paid under such section for any period for which a tax is also imposed by this title may be credited against the tax imposed by this title.

Sec. 1005. [1ct of February 24, 1919 (40 Siat., 1057").] That any person who carries on any business or occupation for which a special tax is imposed by sections 1000, 1001, or 1002, without having paid the special tax therein provided, shall, besides being liable for the payment of such special tax, be subject to a penalty of not more than $1,000 or to imprisonment for not more than one year, or both.

Sec. 1006. [11ct of February 24, 1919 (10 Stat., 1057), amenling sec. 1, act of December 17, 1914 (38 Stat., 785).] (See Chapter 10, p. 417.)

Sec. 1007. [Act of February 24, 1919 (40 Stat., 1057'), amending sec. 6, act of December 17, 1914 (38 Stat., 785).] (See Chapter 10, p. 4:23.)

Sec. 1008. [.ct of February 24, 1919 (40 Stat., 1057). ] (See Chapter 10, p. 427.)

Sec. 1009. [Act of February 24, 1919 (40 Stat., 1057).] That the Act approved October 22, 1914, entitled “ An Act to increase the internal revenue, and for other purposes," and the joint resolution approved December 17, 1915, entitled “Joint resolution extending the provisions of the Act entitled ' An Act to increase the internal revenue, and for other purposes,' approved October twentysecond, nineteen hundred and fourteen, to December thirty-first, nineteen hundred and sixteen,” are hereby repealed, except that the provisions of such Act shall remain in force for the assessment and collection of all special taxes imposed by sections 3 and 4 thereof, or by such sections as extended by such joint resolution, for any year or part thereof ending prior to January 1, 1917, and of all other taxes imposed by such Act, or by such Act as so extended, accrued prior to September 8, 1916, and for the imposition and collection of all penalties or forfeitures which have accrued or may accrue in relation to any of such taxes.


Former repealed.


Sec. 1. [Act of February 14, 1914 (39 Stat., 903), ex- intoxicating, lige tract.). That on and after the first day of January, anno wors in Alaska. Domini nineteen hundred and eighteen, it shall be unlawful for any person, house, association, firm, company, club, or corporation, his, its, or their agents, officers, clerks, or servants, to manufacture, sell, give, or otherwise dispose of any intoxicating liquor or alcohol of any kind in the Territory of Alaska or to have in his or its possession or to transport any intoxicating liquor or alcohol in the Territory of Alaska unless the same was procured and is so possessed and transported as hereinafter provided. 1 Whenever the term “ liquor," “ intoxicating liquor," or « intoxicating liquors” is used in this act it shall be deemed to include whisky, brandy, rum, gin, wine, ale, porter, beer, cordials, hard or fermented cider, alcoholic bitters, ethyl alcohol, and all malt liquors, including all alcoholic compounds classed by the United States Internal Revenue Bureau as “ compound liquors”: Provided, That this act shall not apply to methyl or wood alcohol.

Liquors in possession of common carrier in Alaska on or after January 1, 1916, although in course of shipment in interstate commerce, are subject to seizure and forfeiture. (Northern Commercial Co. v. Brenneman, 259 Fed. 514.)


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Special tax stamp prima

Duty to force law.

Sec. 26. (Same.) That the issuance by the United States of any internal-revenue special-tax stamp or re- facie“ evidence. ceipt to any person as a dealer in intoxicating liquors shall be prima facie evidence of the sale of intoxicating liquors by such person during the time the stamp or receipt is in force and effect.

A copy of such stamp or receipt or of the record of the issuance thereof, certified to by a United States internalrevenue officer having charge of such record, is admissible as evidence in like case and

with like effect as the original stamp or receipt.

SEC. 27. (Same.) That it shall be the duty of the governor of Alaska, the United States marshals and their deputies, mayors and members of town councils, town marshals, and police officers of all incorporated towns in Alaska, all Federal game wardens, agents of the Bureau of Fisheries and Forestry Service, customs collectors and their deputies, employees of the Bureau of Education, prosecuting attorneys and their deputies, and all other Federal and Territorial executive officers to enforce the provisions of this act.

SEC. 12. [Act of Jarch 3, 1919 (39 Stat., 1123),– extract.] The payment of the special tax required of District wholesale or retail liquor dealers by the United States by facie evidence. any person or persons other than manufacturers or druggists licensed under section five of this act, within the District of Columbia, shall be prima facie evidence that such person or persons are engaged in keeping and sell

Sale of intoxi. cating liquors in

of Co

ing, offering and exposing for sale alcoholic liquors contrary to the provisions of this act, and a certificate from the collector of internal revenue, his agents, clerks, or deputies showing the payment of such tax and the name or names of person to whom issued, and the names of person or persons, if any, associated with the person to whom such tax receipt is issued, shall be sufficient evidence of the payment of such tax and of the association of such persons for the selling and keeping, offering and exposing for sale of liquors contrary to the provisions of this act in all trials or legal inquiries.




Sec. 3247. Distiller, definition of.

3255 (amended). Brandy made from 3248. Distilled spirits, definition of.

apples, peaches, or grapes, etc., 3219. Standard of proof spirits; in

exemptions. struments, etc.

5. Act of March 1, 1879. Distil607. Act of February 24, 1919. Me

leries of 30 gallons capacity or ters, tanks, pipes, etc.

less; exemptions. 621. (Same). Meters, locks, seals at 3256. Evading tax; penalty. fruit distilleries.

3257. Distiller defrauding or attempt. 3250. Gallon, definition of,

ing to defraud; penalties. 3251 (amended). Tax on distilled 3258. Registry of stills; penalties. spirits.

3259. Notice of intention to carry on 48. Act of August 27, 1894. Tax on

business of distiller or rectispirits; lien.

fier; penalty. 600 (a). Act of February 24, 1919. 3260 (amended). Distiller's bonds; penTax on distilled spirits.

alty. 600 (b). (Same.) Spirits in storage; 602. Act of February 24, 1919. Exlosses; liquors in customs

emption of ethyl alcohol. bonded warehouses,

67. Act of August 28, 1894. Refusal 600 (c). (Same.) I mported per

to approve bond in certain fumes containing distilled

cases. spirits.

3261. Bond not to be approved until 604. (Same.) Floor tax on stock on

law is complied with; penalty. hand.

3262 (amended). Distiller must be 60.5. (Same.) Rectified spirits; gin;

owner in fee simple, or have floor tax; reduction of proof;

written consent of owner, etc. cordials or liqueurs; blended 3263. Plan of distillery. whiskies; uniform regula- 3264 (amended). Surveys. tions.

602. Act of February 24, 1919. ExAct of February 4, 1909. Alcoholic

emption of ethyl alcohol. compounds from Porto Rico. 3265. Notice hy manufacturer of a 15. Act of August 10, 1917. Restric

still. Setting up a still withtions on use of food materials;

out permit; penalty. importation of distilled spirits 3266. Distilling on certain premises prohibited.

prohibited; penalty. 16. (Same) Commandeering of dis- 3267. Receiving-cisterns. tilled spirits.

3268. Breaking locks, gaining access to 1. Act of November 21, 1918. Sales

cisterns, etc.; penalty. for beverages after June 30, 3269. Furnaces, tubs, doublers, worm 1919; grains, fruits, etc., for

tanks; penalty. making beverages after May 1, 3270. Apparatus and fastenings. 1919, prohibited; importing 3271. Distillery warehouses. during war; prohibitory zones Act of January 8, 1874. Use of about coal mines, etc.

warehouse by successors in cer601. (Act of February 24, 1919.) Im

tain cases. portation of spirits.

3272. When a warehouse becomes unAct of March 3, 1891. Manufac

safe. turer of sorghum sugar author- 3273. Storekeepers have charge under ized to remove spirits in bond,

direction of collector. free of tax, for use in manu- 3274. Custody and management of facture of sugar from sor

warehouses. shum.

3275. Distiller to keep distillery acces3252. Adding substances to create fic

sible; penalty. titious proof; penalty.

3276 (amended). Authority of revenue 3253. Tax on spirits removed without

officers to enter distilleries. deposit in warehouse; assess

Obstructing officer; penalty. ment.

3277. Distillers and rectifiers to fur3254. Products of distillation contain

nish facilities for examination; ing spirits taxable.


1 Sce Chapter Seven, “ National Prohibition."



Sec. 3278. Officers can break up ground or 51-59. Act of Aug. 27, 1894. General walls in order to examine.

bonded warehouses for dis3279. Signs to be put up by distillers

tilled spirits, other than fruit and rectifiers; penalty for neg.

brandy. lect and for using false signs, Acts of March 3, 1877, and Octoetc.

ber 18, 1888. Special bonded 3280. Distillers not to carry on busi

warehouses for fruit brandy. ness until the law is complied 5295 (amended). Gauging, stamping, with, nor within 600 feet of a

and branding spirits removed rectifying establishment.

from warehouse. 3281. Carrying on business without 3296. Removal, concealment, etc., of giving bond.

spirits contrary to law; pen16. Act of February 8, 1875. Car

alty. rying on distilling without pay- 3297. Alcohol withdrawn for scientific ment of tax.

purposes; penalty: 9. Act of March 1, 1879. Arrest of Act of May 3, 1878, as amended. persons operating illicit dis

Same. tillery.

Act of June 4, 1912. Same. 3282 (amended). Vinega r establish- 3298. Power of officers to detain packments; penalty.

ages forty-eight hours. Act of June 14, 1879. Vinegar 3299. Forfeiture of spirits unlawfully factories before March 1, 1879.

removed from distillery. 3283. No process for distilling between 3300. Storekeeper unlawfully remov11 p. m. of Saturday and 1

ing spirits, or allowing same a, m. of Monday; penalty.

to be removed, etc.; penalty. 002. Act of February 24, 1919. Er- 3301 (amended). Storekeepers' wareemption of ethyl alcohol,

house books and returns. 3284. Using material or removing spir- 3302. Storekeepers to have charge of its in absence of storekeeper;

distillery and keep account of penalty.

materials, etc. 3285 (amended). Emptying fermenting 3303. Distillers' books. tubs.

3304. Books to be open to inspection 602. Act of February 24, 1919. Ex

and preserved two years. emption of ethyl alcohol. 3305. False entries, or omitting to keep 3286 (amended). Drawing off water,

or produce books; penalty. cleansing worm-tub, etc.; pen- 3306. Using false weights or measures, alty.

unregistered materials; 3287 (amended). Removal of spirits to

penalty. warehouse,

3307, 3308. Distillers' returns. 602. Act of February 24, 1919. Spirit 3309 (amended). Monthly examination packages, tanks, pipe lines,

of distiller's returns,

assessetc.; withdrawal from receiv

ment, etc., capacity tax. ing cisterns.

602. Act of February 24, 1919. Ex3288. Tax-paid spirits not to remain

emption of ethyl alcohol. on distillery premises.

6. Act of March 1, 1879. Relief from 3289. Forfeiture of unstamped pack

assessments for deficiencies, ages.

etc., in certain cases, 3290. Gauger employing distiller, etc., 60. Act of August 27, 1894. Assessto use brands or perform his

ments to be at rate of tax imduties; penalty.

posed by act August 28, 1894. 3291. Gauger's returns.

3310 (amended). Commencement and 3292. Fraudulent gauging, etc.; pen

suspension of work; penalties. alty.

3311. Reduction of capacity; penalty 3293 (amended). Distiller's entry of

for tampering with locks, etc. deposit in warehouse; ware- 3312, 3313. Stamps. housing bonds.

3314 (amended). Accountability for 49. Act of August 27, 1894. Ware

stamp books; export stamps. housing and transportation 606. Act of February 24, 1919. Stamps bonds.

for rectified spirits; discon3294 (amended). Withdrawal from

tinuance of stamps. warehouse.

3315 (amended). Restamping spirits, 50. Act. of August 27, 1894. Allow

fermented liquors, tobacco, ance for leakage, spirits may

cigars, etc., when stamps are be regauged, etc.

lost or destroyed. 1, 2. Act March 3, 1899. Allowance 3316. Officer issuing or permitting use for loss.

of stamps, contrary to law; Act of January 13, 1903.



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