a day, for any violation of law, of whatever nature, every still, doubler, worm, worm-tub, mash-tub, and fermenting-tub therein shall be so destroyed as to prevent the use of the same or of any part thereof for the purpose of distilling; and the materials shall be sold as in case of other forfeited property.

Sec. 5, act

struction of

to commission

And in case of seizure of a still, doubler, worm, worm-tub, mash-tub, fermenting-tub, or other March 1, 1879. distilling apparatus, having a less producing capacity than one hundred and fifty gallons per day, for any offense involving forfeiture of the same, where said apparatus shall be of less than five hundred dollars value, and where it shall be impracticable to remove the same to a place of safe storage from the place where seized, the seizing officer is authorized to destroy the same only so far as to prevent the use thereof, or any part thereof, for the purpose of distilling: Provided, That such destruction shall be in the Report of de presence of at least one credible witness, and still to be made that such witness shall unite with the said officer in a duly sworn report of said seizure and destruction, to be made to the Commissioner of Internal Revenue, in which report they shall set forth the grounds of the claim of forfeiture, the reasons for such seizure and destruction, their estimate of the fair cash value of the apparatus destroyed, and also of the materials remaining after such destruction, and a statement that, from facts within their own knowledge, they have no doubt whatever that said distilling apparatus was set up for use and not registered, or had been used in the unlawful distillation of spirits, and Owner may be that it was impracticable to remove the same to a place of safe storage. Within one year after such destruction the owner

er by officer.

reimbursed in certain cases within one year.

of the apparatus so destroyed may make application to the Secretary of the Treasury, through the Commissioner of Internal Revenue, for reimbursement of the value of the same; and unless it shall be made to appear to the satisfaction of the secretary and the commissioner that said apparatus had been used in the unlawful distillation of spirits, the secretary shall make an allowance to said owner, not exceeding the value of said apparatus, less the value of said materials as estimated in said report; and if the claimant shall thereupon satisfy said secretary and commissioner that said unlawful use of the apparatus had ́been without his consent or knowledge, he shall still be entitled to such compensation, but not otherwise. And in case of a wrongful seizure and de- Wrongful struction of property under the foregoing Liability provisions, the owner thereof shall have right of action on the official bond of the officer who occasioned the destruction for all damages caused thereby.

seizure.

of officer.

distilled

When burden

of

proof is on spirits seized.

claimant of

SEC. 3333. Whenever seizure is made of any spirits found elsewhere than in a distillery or distillery warehouse, or other warehouse for distilled spirits authorized by law, or than in the store or place of business of a rectifier, or of a wholesale liquor dealer, or than in transit from any one of said places; or of any distilled spirits found in any one of the places aforesaid, or in transit therefrom, which have not been received into or sent out therefrom in conformity to law, or in regard to which any of the entries required by law to be made in the books of the owner of such spirits, or of the storekeeper, wholesale dealer, or rectifier, have not been made at the time or in the manner required, or in respect to which the

owner or person having possession, control, or charge of said spirits has omitted to do any act required to be done, or has done or committed any act prohibited in regard to said spirits, the burden of proof shall be upon the claimant of said spirits to show that no fraud has been committed, and that all the requirements of the law in relation to the payment of the tax have been complied with.

Burden of proof in cases of seizures of spirits. United States v. 508 Barrels, 5 Blatch. 407; United States v. Six Barrels, 5 Blatch. 514.

Where a person is found in possession of, or is shown to be culpably connected with, spirituous liquors in packages of more than five gallons capacity without the stamps required by law being affixed, the burden of proof is on him to show that such spirits are tax-paid, and were put in unstamped casks without his knowledge, procurement, or connivance. United States v. Sykes, 58 Fed. Rep. 1000.

Spirits sold

process subject

to tax.

SEC. 3334, as amended by Sec. 5, act March 1, 1879 (20 Stat. 327). All distilled spirits forfeited to under judicial the United States, sold by order of court, or under process of distraint, shall be sold subject to tax; and the purchaser shall immediately, and before he takes possession of said spirits, pay the tax thereon. And any distilled spirits heretofore condemned, and now in the possession of the United States, shall be sold as herein provided. If any tax-paid stamps are affixed to any cask or package so condemned, such stamps shall be obliterated and destroyed by the collector or marshal after forfeiture, and before such sale. Provided: That in all cases wherein it shall appear distilled spirits offered for sale on March 1, 1879. distraint for taxes, where the taxes on such spirits have not been paid, or offered for sale for the

Sec. 5, act

that any

Where spirits will not sell for a price equal to the tax.

benefit of the United States as forfeited spirits under order of court or under proceeding pursuant to section thirty-four hundred and sixty of the Revised Statutes, will not, by reason of such spirits being below proof, being [bring] a price equal to the tax due and payable thereon, but will bring a price equal to, or greater than, the tax on said spirits, computed only upon the proof gallons contained in the packages, without regard to the greater number of wine gallons contained therein, then, and in such case, upon sale being so made, tax-paid stamps to the amount required to stamp such spirits as if the tax thereon were only on the proof gallons thereof, may, under such rules and regulations as the Commissioner of Internal Revenue shall prescribe, be used by the collector making such sale, or furnished by a collector to a United States marshal, or to any other government officer making such sale for the benefit of the United States, without making payment for said stamps so used or delivered. Any collector using or furnishing stamps in manner aforesaid, on presenting vouchers satisfactory to the Commissioner of Internal Revenue, shall be allowed credit for the same in settling his stamp account with the department. In such cases, the officer selling the distilled spirits shall affix, or cause to be affixed, to the same the tax-paid stamps so provided, and shall write across the face of such stamps the true number of proof and wine gallons contained in the package, the amount of tax actually paid thereon, and also the words "Affixed under provisions of act of 1879" (inserting the date of the approval of this act).

See, also, Sec. 3460 R. S. For regulations under this section, see Int. Rev. Reg., Series 7, No. 7, Revised, p. 102 et seq.

In cases where domestic spirits which have once paid the tax are seized and sold under the process of distraint for the collection of an assessed tax, they are not required to be sold subject to tax. 24 Int. Rev. Rec. 393.

SPECIAL BONDED WAREHOUSES FOR FRUIT-BRANDY.

[Act of March 3, 1877 (19 Stat. 393), as amended by acts of October 18, 1888, and August 28, 1894.]

An act relating to the production of fruit-brandy, and to punish frauds connected with the same.

warehouses;

not over ten

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Commissioner of Internal Revenue shall be, and hereby is, authorized in his discretion, and upon the execution of such bonds as he may prescribe, to establish warehouses, to be known as Special bonded special bonded warehouses, not exceeding ten in number in any one collection district, exclusively for the storage of brandy made grape brandy from apples, peaches, and grapes, each of which warehouses shall be in the charge of a storekeeper, to be appointed, assigned, transferred, and paid in the same manner that storekeepers for distillery warehouses are now appointed, assigned, transferred, and paid. Every such warehouse shall be

in one district;
exclusively
for apple,
peach, and

in charge of
storekeeper.

Act Oct. 18, 1888.

Under control

of collector. In joint cus

keeper and proprietor.

Not to be unlocked or

etc.

under the control of the collector of internal

revenue of the district in which such ware

tody of store- house is located, and shall be in the joint custody of the storekeeper and the proprietor opened except, thereof, and kept securely locked, and shall at no time be unlocked or opened, or remain open, except in the presence of such storekeeper or other person who may be designated to act for him, as provided in the case of distillery warehouses. And such