gallons contained therein, the name of the distiller, the date of the receipt in the warehouse, and the serial number of each cask or package, in progressive order, as the same are received from the distillery. Such serial number for ev[e]ry distillery shall be in regular sequence of the serial number thereof, beginning with number one (No. 1) with the first cask or package deposited therein after July twentieth, eighteen hundred and sixty-eight, and no two or more casks or packages warehoused at the same distillery shall be marked with the same number. The said stamp shall be as follows: Provided, however, That upon the application of the distiller, and under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, distilled spirits may be drawn into wooden packages, each containing two or more metallic cans, which cans shall have each a capacity of not less than five gallons, wine measure, such packages to be filled and used only for exportation from the United States. And there shall be charged for each of said packages or cases for the expense of providing and affixing stamps, five cents instead of ten cents as now required by law. [R. S.] The proviso in the above section was added by Act of Feb. 21, 1899, ch. 177, 30 Stat. L. 843, entitled "An act to amend section thirty-two hundred and eighty-seven of the Revised Statutes of the United States concerning the drawing off, gauging, marking, and removal of spirits." The other provisions were substituted by Act of May 28, 1880, ch. 108, sec. 6, 21 Stat. L. 147, for the original section as amended by Act of March 1, 1879, ch. 125, sec. 5. 20 Stat. L. 336. The section as originally enacted read as follows: "SEC. 3287. All distilled spirits shall be drawn from the receiving-cisterns into casks, each of not less capacity than twenty gallons wine-measure, and shall thereupon be gauged, proved, and marked by an internalrevenue gauger, by cutting on the cask containing such spirits, in a manner to be prescribed by the Commissioner of Internal Revenue, the quantity in wine-gallons and in proof-gallons of the contents of such casks, and shall be immediately removed into the distillery warehouse, and the gauger shall, in presence of the store-keeper of the warehouse, place upon the head of the cask an engraved stamp, which shall be signed by the collector of the district and the store-keeper and gauger, and shall have written thereon the number of proof-gallons contained. therein, the name of the distiller, the date of the receipt in the warehouse, and the serial number of each cask, in progressive order, as the same are received from the distillery. Such serial number for every distillery shall be in regular sequence of the serial number thereof, beginning with number one (No. 1) with the first cask deposited therein after 3 F. S. A. - 42 657 The amendment of 1879 added, after the words contents of such casks," the words, "and by branding or burning into the head of each cask in letters of not less than one inch in length; and such brand shall distinctly indicate the particular name of such distilled spirits as known to the trade, i. e., highwines, alcohol, or spirits, as the case may be." This section "requires the distillery warehouse stamp to contain, first, the signature of the collector; second, the signatures of the storekeeper and gauger; third, the number of proof gallons; fourth, the name of the distiller; fifth, the date of the receipt of the package into the warehouse; and, sixth, the serial number of the stamp. The regulations promulgated by the commissioner of internal revenue further require that the inspection brand or mark shall show, first, the serial number of the barrel; second, the serial number of the distillery warehouse Volume III. stamp; and, third, the date of inspection." U. S. v. 9 Casks, etc., Distilled Spirits, (1892) 51 Fed. Rep. 191. A distillery warehouse stamp which does not bear any date is not such a stamp as is required by law, nor is an inspection mark without date, when the regulations promul. gated by the commissioner require that the inspection mark or brand shall show the date of inspection. U. S. v. 9 Casks, etc., Distilled Spirits, (1892) 51 Fed. Rep. 191. Sec. 3288. [Tax-paid spirits not to remain on distillery premises.] No distilled spirits on which the tax has been paid shall be stored or allowed to remain on any distillery premises, under the penalty of a forfeiture of all spirits so found. [R. S.] Act of July 13, 1866, ch. 184, 14 Stat. L. 162. Sec. 3289. [Forfeiture of unstamped packages.] All distilled spirits found in any cask or package containing five gallons or more, without having thereon each mark and stamp required therefor by law, shall be forfeited to the United States. [R. S.] Act of July 20, 1868, ch. 186, 15 Stat. L. 150; Act of June 6, 1872, ch. 315, 17 Stat. L. 243. "Distilled spirits" under this section means and includes all spirits which have been distilled, whether subsequently rectified or not. Boyd v. U. S., (1877) 14 Blatchf. (U. S.) 317. "Each mark and stamp required therefor by law." A regulation to the effect that distillers or wholesale liquors dealers may reduce to their original proof, by the addition of distilled water, such distilled spirits as have increased in proof in the distillery warehouse, provided they do so in the presence of a United States gauger, and put a mark upon the stamp head of the package indicating that it has been so reduced, is unauthorized by section 3249, R. S., as Congress has prescribed by sections 3287 and 3295, R. S., the marks and stamps which shall be placed upon a package at the time it is produced and tax paid, and the commissioner cannot require such additional mark, so as to make the absence of it a forfeitable offense under this section. U. S. v. One Package Distilled Spirits, (1898) 88 Fed. Rep. 856. See also U. S. v. 9 Casks, etc., Distilled Spirits. (1892) 51 Fed. Rep. 191. The fact that the warehouse stamps are without date as required by section 3287, R. S., renders the property liable to forfeiture under this section. U. S. v. 9 Casks, etc., Distilled Spirits, (1892) 51 Fed. Rep. 191. Marks and stamps fraudulently and unlawfully applied. "The command of the section is not complied with when it appears that the marks and stamps have been fraudu lently and unlawfully applied, contrary to the provisions of the statute; as, for instance, if it appears that a package bears rectification stamps unlawfully issued in blank, and not filled up by the proper officer, or if the package appears under such stamps when, in fact, it has not borne those stamps appropriate to it before rectification." Boyd v. U. S.. (1877) 14 Blatchf. (U. S.) 319. Where no fraud or injury to the government is involved in the fact that a change in the proof of liquors occurs after the packages have once been properly stamped and marked, the spirits are not forfeited. Perkins v. Schneider, (1893) 54 Minn. 368. The fact that the liquors, at the time they are seized, do not correspond as to proof, or the number of wine gallons, with the stamps on the packages, does not subject them to forfeiture. U. S. V. Fourteen Packages Whisky, (C. C. A. 1895) 66 Fed. Rep. 984. See also U. S. v. Three Packages Distilled Spirits, (1903) 125 Fed. Rep. 52. The mere addition of water, by a retail or wholesale dealer, to a cask of spirits on which the United States duties have been once fully paid and properly stamped, does not render them liable to forfeiture under this section. The section refers only to spirits on which the full and proper duties have never been paid, or proper stamps affixed. Three Packages Distilled Spirits, (1882) 14 Fed. Rep. 569; U. S. v. Thirty-two Barrels Distilled Spirits, (1880) 5 Fed. Rep. 188. "Stand casks " - that is, large ornamental casks, holding more than five gallons, forming part of the fixtures of a retail liquor store, and used for holding distilled spirits, which are pumped into them from the original packages and drawn off from them and sold in small quantities, are not forfeited under this section when found without any stamp on them. U. S. v. Cask of Gin, (1880) 3 Fed. Rep. 20, affirmed (1881) 5 Fed. Rep. 438; U. S. r. Mooney, (1880) 26 Fed. Cas. No. 15,800a. Stamped heads of barrels covered with a loose newspaper tacked on, see U. S. v. Three Barrels Whisky, (1896) 77 Fed. Rep. 963. A claim of bona fide purchasers, having made advances in good faith upon the spirits, will not defeat forfeiture under this section. The forfeiture declared by the statute is absolute. Boyd v. U. S., (1877) 14 Blatchf. (U. S.) 317. A conviction on an indictment under section 3296, infra, is not a bar to a proceeding in rem to condemn property forfeited under the provisions of this section. U. S. v. Three Copper Stills, (1890) 47 Fed. Rep. 495. Sec. 3290. [Gauger employing distiller, etc., to use brands or perform his duties penalty.] Whenever any gauger employs any owner, agent, or superintendent of any distillery or distillery warehouse, or any person in the service of such owner, agent, or superintendent, or any rectifier or wholesale liquor-dealer, or any person in the service of such rectifier or wholesale liquor-dealer, to use his brands, or to discharge any of the duties imposed upon him by law, he shall, for each offense so committed, pay a fine not exceeding one thousand dollars, in the discretion of the court. [R. S.] Act of July 13, 1866, ch. 184, 14 Stat. L. 160. "These provisions do not authorize a gauger to delegate his authority, or have his duties performed for him, nor do the statutes or regulations anywhere give such a delega tion or substitution, or authorize the charging of fees for work done by others in the discharge of a duty which the law requires to be performed by the gauger in person." U. S. v. Bittinger, (1875) 24 Fed. Cas. No. 14,599. Sec. 3291. [Gauger's returns.] Every gauger shall, under such regulations as may be prescribed by the Commissioner of Internal Revenue, make a daily return to the collector of his district, giving a true account, in detail, of all articles gauged and proved or inspected by him, and for whom, and the number and kinds of stamps used by him. [R. S.] Áct of July 20, 1868, ch. 186, 15 Stat. L. 147; Act of Dec. 24, 1872, ch. 13, 17 Stat. L. 401. Sec. 3292. [Fraudulent inspection, gauging, etc.- penalty.] Every gauger who makes any false or fraudulent inspection, gauging, or proof shall pay a penalty of one thousand dollars, and be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than three years. [R. S.] Act July 20, 1868, ch. 186, 15 Stat. L. 147. Criminal and civil liability. "Where the same section of the statute contains the description of the offense, and the prescription of the penalty by civil suit, and of the punishment on a criminal conviction, the and,' no two connected by the copulative Sec. 3293. [Entry of spirits removed to distillery warehouse-bondsexcessive loss on spirits-tax to be paid within three years.] The distiller or owner of all spirits removed as aforesaid to the distillery warehouse shall, on the first day of each month, or within five days thereafter, enter the same for deposit in such warehouse, under such regulations as the Commissioner of Internal Revenue may prescribe. Said entry shall be in triplicate, and shall contain the name of the person making the entry, the designation of the warehouse in which the deposit is made, and the date thereof, and shall be in the following form: 66 ENTRY FOR DEPOSIT IN DISTILLERY WAREHOUSE. And the entry shall specify the kind of spirits, the whole number of packages, the marks and serial numbers thereon, the number of gauge or wine gallons, proofgallons, and taxable gallons, and the amount of tax on the spirits contained in them; all of which shall be verified by the oath of the distiller or owner of the same attached to the entry. The said distiller or owner shall at the time of making said entry give his bond in duplicate, with one or more sureties, satisfactory to the collector of the district, conditioned that the principal named in said bond shall pay the tax on the spirits as specified in the entry, or cause the same to be paid, before removal from said distillery warehouse, and within three years from the date of said entry; and the penal sum of such bond shall not be less than the amount of the tax on such distilled spirits. One of said entries shall be retained in the office of the collector of the district, one sent to the storekeeper in charge of the warehouse, to be retained and filed in the warehouse, and one sent with duplicate of the bond to the Commissioner of Internal Revenue, to be filed in his office. A new bond shall be required in case of the death, insolvency, or removal of either of the sureties, and may be required in any other contingency affecting its validity or impairing its efficiency, at the discretion of the Commissioner of Internal Revenue. And in case the distiller or owner fails or refuses to give the bond hereinbefore required, or to renew the same, or neglects to immediately withdraw the spirits and pay the tax thereon, or if he neglects to withdraw any bonded spirits and pay the tax thereon before the expiration of the time limited in the bond, the collector shall proceed to collect the tax by distraint, issuing his warrant of distraint for the amount of tax found to be due, as ascertained by him from the report of the gauger if no bond was given, or from the terms of the bond if a bond was given. But this provision shall not exclude any other remedy or proceeding provided by law. If it shall appear at any time that there has been a loss of distilled spirits from any cask or other package hereafter deposited in a distillery warehouse, other than the loss provided for in section thirty-two hundred and twenty-one of the Revised Statutes of the United States, as amended, which, in the opinion of the Commissioner of Internal Revenue, is excessive, he may instruct the collector of the district in which the loss has occurred to require the withdrawal from warehouse of such distilled spirits, and to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered into warehouse in such cask or package has not expired. If the said tax is not paid on demand, the collector shall report the amount due upon his next monthly list, and it shall be assessed and collected as other taxes are assessed and collected. That the tax on all distilled spirits hereafter entered for deposit in distillery warehouses shall be due and payable before and at the time the same are withdrawn therefrom and within three years from -the date of the entry for deposit therein; and warehousing bonds hereafter taken under the provisions of section thirty-two hundred and ninety-three of the Revised Statutes of the United States shall be conditioned for the payment of the tax on the spirits as specified in the entry before removal from the distillery warehouse, and within three years from the date of said bonds. [R. S.] The above provisions were substituted for the then existing provision of R. S. sec. 3293 by Act of May 28, 1880, ch. 108, sec. 4, 21 Stat. L. 145, which provided as follows: "SEC. 4. That the joint resolution approved March twenty-eighth, eighteen hundred and seventy-eight, be and the same hereby is, repealed; and that section thirty-two hundred and ninety-three of the Revised Statutes of the United States, as amended by an act entitled An act to amend the laws relating to internal revenue,' approved March first, eighteen hundred and seventy-nine, amended by striking out all after the said number, and substituting therefor the following: be The section as originally enacted was as follows: "SEC. 3293. The distiller or owner of all spirits removed as aforesaid to the distillery warehouse shall, on the first day of each month, or within five days thereafter, enter the same for deposit in such warehouse, under such regulations as the Commissioner of Internal Revenue may prescribe. Said entry shall be in triplicate, and shall contain the name of the person making the entry, the designation of the warehouse in which the deposit is made, and the date thereof, and shall be in the following form: Entry for deposit in distillery warehouse. in the the on "And the entry shall specify the kind of spirits, the whole number of casks, the marks and serial numbers thereon, the number of gauge or wine gallons and proof-gallons, and the amount of the tax on the spirits contained in them; all of which shall be verified by the oath of the distiller or owner of the same attached to the entry. The said distiller or owner shall give his bond in duplicate, with one or more sureties, satisfactory to the collector of the district, conditioned that the principal named in said bond shall pay the tax on the spirits as specified in the entry, or cause the same to be paid, before removal from said distillery warehouse, and within one year from the date of said bond; and the penal sum of such bond shall not be less than double the amount of the tax on such distilled spirits. One of said entries shall be retained in the office of the collector of the district, one sent to the store-keeper in charge of the warehouse, to be retained and filed in the warehouse, and one sent with duplicate of the bond to the Commissioner of Internal Revenue, to be filed in his office." Act of July 20, 1868, ch. 186, 15 Stat. L. 135; Act of June 6, 1872, ch. 315, 17 Stat. L. 240. This section was amended by Resolution No. 16, of March 28, 1878, 20 Stat. L. 249, entitled 'Joint resolution to prescribe the time for the payment of the tax on distilled spirits, and for other purposes," which was as follows: [SEC. 1.] "That the tax on all distilled spirits hereafter entered for deposit in distillery warehouses shall be due and payable before and at the time the same are withdrawn therefrom, and within three years from the date of the entry for deposit therein; and warehousing bonds hereafter taken under the provisions of section thirty-two hundred and ninety-three of the Revised Statutes of the United States shall be conditioned for the payment of the tax on the spirits as specified in the entry, and the interest on the tax, if any has accrued under the provisions of this resolution, before removal from the distillery warehouse, and within three years from the date of said bonds. SEC. 2. That the time within which distilled spirits heretofore entered for deposit in distillery warehouses are required to be withdrawn therefrom pursuant to the conditions of any warehousing bond, taken within one year prior to the passage of this resolution, upon the entry of such spirits into such warehouse under the provisions of section thirty-two hundred and ninety-three of the Revised Statutes of the United States, shall, on written request being made, as herein specified be extended for a period not exceeding three years from the date of the entry of such spirits into the warehouse; but such extension shall not be made in any case unless there shall be indorsed upon, or appended to, the warehousing bond a written request therefor, and an acknowledgment of their liability, under the terms of said bond, for the period for which the extension is granted. together with interest on the tax if any has accrued under the provisions of this resolution, as if the same were inserted in the body of said bond, to be duly executed by the principal and sureties in the bond, and acknowledged by each of them before a collector or deputy collector of internal revenue, or some other oflicer authorized by law to take the acknowledgment of deeds: Provided, That the sureties on said bond are, at the time of such request, satisfactory to the collector, and, if not satisfactory, or if the sureties shall refuse to make the request and asknowledgment aforesaid, that an additional or new warehousing bond, with sureties satisfactory to the collector, shall be given. "SEC. 3. That in case of the non-payment of the tax on any distilled spirits within one year from the date of the original warehousing bond for such spirits, interest shall accrue upon said tax at the rate of five per centum per annum from and after the expiration of said year until the tax shall be paid. Such interest shall be collected with the tax in such manner as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe: Provided, That the tax or duty paid on all distilled spirits when the same are withdrawn shall be the amount of duty and tax which would have been paid, if paid when such distilled spirits was placed in bond with such accrued interest thereon. 66 SEC. 4. That the provisions of this resolution shall not apply to grape-brandy warehoused under the provisions of an act entitled An act relating to the production of fruitbrandy, and to punish frauds connected with the same,' approved March third, eighteen hundred and seventy-seven." The section as thus amended was further amended by Act of March 1, 1879, ch. 125, 20 Stat. L. 336, which read as follows: "That section thirty-two hundred and ninety-three as amended by joint resolution approved March twenty-eighth, eighteen hundred and seventy-eight be amended by inserting, after the words 'State of in the eleventh line, the words 'during the month ending'; by striking out the words and proof gallons' in the fifteenth line, and inserting in lieu thereof the words 'proof gallons and taxable gallons'; by inserting, after the word 'shall' and before the word 'give' in the eighteenth line, the words at the time of making said entry '; by striking out the word bond' in the twenty-second line, and inserting in lieu thereof the word entry'; and by adding thereto the words: "A new bond shall be required in case of the death, insolvency, or removal of either of the sureties, and may be required in any other contingency affecting its validity or impairing its efficiency, at the discretion of the Commissioner of Internal Revenue. And in case the distiller or owner fails or refuses to give the bond hereinbefore required, or to renew the same, or neglects to immediately withdraw the spirits and pay the tax thereon, or if he neglects to withdraw any bonded spirits and pay the tax thereon before the expiration of the time limited in the bond, the collector shall proceed to collect the tax by distraint, issuing his warrant of |