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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.

SEC. 3445. The Commissioner of Internal Revenue may Changes of make such change in stamps, and may prescribe such in- ments for attachstruments or other means for attaching, protecting, and aná caneting. canceling stamps, 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.

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

Rubber stamps may be used instead of stencils for can-
celing strip stamps on cigar boxes. (Circular letter, Octo-

ber 15, 1897; 43 Int. Rev. Rec., 385.) Sec. 3446. [Amended by sec. 18, act of March 1, 1879 (20 Stat., 327).] The Commissioner of Internal Reve-change internalnue, with the approval of the Secretary of the Treasury, marks, or labels, may establish and, from time to time, alter or change the etc. 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 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 Penalties. 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 addi

Power to establish, alter, or

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sent to officers by

tional expense upon the persons required to affix or use the same.

See section 321, page 51, as to authority of Commissioner to provide stamps, etc.

Stamps for special taxes, section 3238, page 156; for distilled spirits, section 3312, page 268; for imitation wines, page 325; for fermented liquors, section 3341, page 310; for tobacco, Section 3369, page 383; for cigars, section 3395, page 406; for oleomargarine, Section 8, act of August 2, 1886, amended, page 433. See appropriate sections for other articles.

The portraits of living persons upon internal-revenue stamps not prohibited by section 3576, R. S., but their exclusion therefrom 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 l'. 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. Unitetl States, 33 Ct. Cls.. 351.)

Public policy forbids the sale of official stamps uncanceled

which have become obsolete. (28 Op. Atty. Gen., 201.) Stamps to be

Sec. 1. [Act August 15, 1876 (19 Stat., 152).] mail, registered. 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 he 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.)

Delivery of stamps to be made directly to taxpayer.

(T. D. 2504.) Where mode of Sec. 3147. Whenever the mode or time of assessing or assessing or col. lecting any tax is collecting any tax which is imposed is not provided for, not provided for; the Commissioner of Internal 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.

Spreckels Sugar Refining Co. 1. McClain. (113 Fed., 244; T. D. 462; 109 Fed., 76; T. D. 350; Herold v. Kahn, 159

Fed., 608.)

Sec. 3148. The internal-revenue laws imposing taxes on moextensive with distilled spirits, fermented liquors, tobacco, snuff, and jurisdiction of 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,

Internal - reve.

United States.

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 Id., 125; United States v. Forty-three Gallons of
Whiskey, 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.)

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 ; 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.)

Introduction of liquor into the Indian country from points outside the State of Oklahoma forbidden. (United States 1. Wright, 229 U. S., 226; T. D. 1856.)

Alaska added to Oregon district December 27, 1872.

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

Alaska act to prohibit manufacture and sale of intoxi-
cating liquors, act February 14, 1917. (T. D. 2466.)

An act to detine and punish crimes in the District of Alaska and to provide a code of criminal procedure for said district. (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).

Internal-revenue laws not extended to Canal Zone. (T. D. 1116.)

The Canal Zone is not one of the possessions of the
United States within the meaning of the tariff act of
1909. (27 Op. Atty. Gen., 595.)

Canal Zone is a territory under the jurisdiction of the
United States, (30 Op. Atty. Gen., 271.)

The Constitution of the United States has not been ex-
tended to Guam. (25 Op. Atty. Gen., 61.)

Section 24 of Criminal Code distinguished. (T. D. 2437.)

Manufacture and sale of alcoholic liquors in Alaska pro

hibited. (T. D. 2466.) Sec. 3149. Whenever any person ships, transports, or liquers ons wines removes any spirituous or fermented liquors or wines, under other than under

any other than the proper name or brand known to penalty 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

names: are

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 designation. (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. 1. Rennick, 170 Fed., 662; T. D. 1425.)

When spirituous liquors contained in bottles are packed in barrels and shipped and the barrels marked * groceries," such shipment is a violation of this section, (United States 1. Liquor Dealers' Supply Co., 156 Fed., 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, 89 Fed., 697.) See 133 Fed. 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 1. Loeb, 49 Fed., 636; 38 Int. Rev. Rec., 78.)

The term “package,” as used in section 3449, includes erery 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, circuit court of appeals, 76 Fed., 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., 135 ; 133 Id., 910; T. D. 844.)

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

Shipping liquors under other than name as known to the trade. (T. D. 956; T. D. 1035; T. D. 1846.)

United States v. Sandefuhr (145 Feil. 49).

See provisions of the criminal code as to marking spirits.
Appendix, page 681.

Instructions to officers. (T. D. 2437.)
Shipment of malt extract. (T. D. 1444.)

Shipment of beverages, classed as fermented malt liquors, under proprietary names, a violation of section 3449, R. S.

(T. D. 1846.) Removing Sec. 3450. Whenever any goods or commodities for or concealing articles with intent in respect whereof any tax is or shall be imposed, or any Enited States of 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 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, forfeiture.

Penalty and 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 for- ed; "how disposed

Spirits forfeitfeited under the provisions of this Title, unless herein of. otherwise provided, shall be disposed of by the Commissioner of Internal Revenue as the Secretary of the Treasury may direct.

An unofficial person may seize property as forfeited to
the United States, and the Government, if it chooses, may
adopt the seizure and make it the basis of legal proceedings.

A proceeding by the Government to enforce the forfeiture
by legal process is a confirmation of the seizure. (13 Op.
Atty. Gen., 253, 256; The Caledonian, 4 Wheat., 9., 102;
Gelston v. Hoyt, 16 Wheat., 245, 310; Taylor v. United
States, 3 How., 197, 204.)

Circular No. 224, relative to destruction of spirits. (26
Int. Rev. Rec., 105.)

Rights of mortgagee. (United States v. Two Barrels
Whisky, 96 Fed. 479; United States 1. One Bay Horse, 128,
Id., 207.)

In statutory offenses a guilty intent is not necessarily an
ingredient. (United States v. One Black Horse, 129 Fed.,

The illegal acts of agents or employees work forfeiture of property. (Bush v. United States, 24 Fed., 917; 31 Int. Rev. Rec., 305; United States v. Stowell, 133 V. S., 1; 36 Int. Rev. Rec., 30; United States v. 7 Barrels Distilled Oil, 6 Blatch., 174; Fed. Cas. No. 16253.)

In Pilcher 1. Faircloth, 135 Ala., 311, action to recover for the conversion of two mules seized and sold by the collector, the Supreme Court of Alabama held that the forfeiture took effect immediately upon the commission of the act, and the defendant by purchase at the collector's sale acquired title.

Mules and a wagon, hired for the purpose of hauling produce to market, are forfeited when employed by the bailee in the removal of spirits in violation of law, although the owner had no information that his property would be employed in an unlawful purpose. (United States v. Two Bay Mules, 36 Fed., 84.)

Guilty knowledge of owner that property was to be used for unlawful purpose not necessary to subject the property 140184°--20- -38

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