part of the vender of cigars would make him punishable under the general clause of this scetion. (1877) 15 Op. Atty.-Gen. 191.

Failure to comply with regulations promulgated under this section is punishable under section 3446, infra. (1877) 15 Op. Atty. Gen. 191.

Sec. 3446. [Power to alter form and device of stamps attaching, canceling, etc.] The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may establish and, from time to time, alter or change the 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 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 means of removal or obliteration, shall entail no additional expense upon the persons required to affix or use the same. [R. S.]

The above provisions were substituted by Act of March 1, 1879, ch. 125, sec. 18, 20 Stat. L. 351, for the section as originally enacted, which was as follows:

SEC. 3446. The Secretary of the Treasury and the Commissioner of Internal Revenue, may alter, renew, or change the form, style, and device of any stamp, mark, or label used under any provision of the laws relating to distilled spirits, tobacco, snuff, and cigars, when in their judgment necessary for the collection of revenue tax, or the prevention or detection of frauds thereon; and may make and publish such regulations for the use of such mark, stamp, or label as they find requisite. But in no case shall such renewal or change extend to an abandonment of the general character of the stamps above mentioned, nor to the dispensing with any provisions requiring that such stamps shall be kept in book form and have thereon the signatures of revenue officers." Act of July 20, 1868, ch. 186, 15 Stat. L. 165.

Manner of canceling stamps on packages of fermented liquor, see Act of April 12, 1902, ch. 500, sec. 1, supra, p. 714.

Failure to comply with regulations promulgated under this section is punishable under this section. (1877) 15 Op. Atty. -Gen.

191.

"The Hamilton Brooks cigar stamp," which is a stamp to which are attached as many coupons as there are cigars in the box to be stamped, may be adopted by the commissioner. This or any other peculiar stamp, not entailing any additional expense upon the parties using the same, may be adopted by the commissioner, and if legally established, and its manner of use, cancellation, and destruction properly prescribed and regulated, any failure to use, cancel, and destroy, as directed by such regulations, would make the offender amenable to penalties existing March 1, 1879. (1881) 17 Op. Atty.-Gen. 111. See also (1877) 15 Op. Atty. Gen. 191, as to the Hunter stamp. And see, (1880) 16 Op. Atty. Gen. 443.

Sec. 3447. [Where mode of assessing or collecting any tax is not provided for regulations.] Whenever the mode or time of assessing or collecting any tax which is imposed is 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. [R. S.]

Act of July 20, 1868, ch. 186, 15 Stat. L. 166.

Annual payments of tax. - In Spreckels Sugar Refining Co. r. McClain, (C. C. A. 1902) 113 Fed. Rep. 244, it was held that this section did not authorize the commissioner

to require monthly payments of tax upon the monthly returns required by section 27 of the War Revenue Act of 1898, as that section plainly and in a distinct provision required payment annually and upon annual receipts.

Scc. 3315. [Restamping tax-paid goods, when original stamps are destroyed.] The Commissioner of Internal Revenue may, under regulations prescribed by him with the approval the Secretary of the Treasury, issue

stamps for restamping packages of distilled spirits, tobacco, cigars, snuff, cigarettes and fermented liquors which have been duly stamped, but from which the stamps have been lost or destroyed by unavoidable accident. [R. S.]

The above provisions were substituted by Act of March 1, 1879, ch. 125, 20 Stat. L. 338, for the section as originally enacted, which was as follows:

SEC. 3315. The Commissioner of Internal Revenue may, under regulations prescribed by him with the approval of the Secretary of the Treasury, issue tax-paid stamps for restamping distilled spirits upon which the tax shall have been paid, but from which the stamps have been lost or destroyed by unavoidable accident." Act of June 6, 1872, ch. 315, 17 Stat. L. 245.

This section seems rather to apply to cases where stamps have once been aflixed and subsequently lost or destroyed and new ones are called for in order to restamp the casks, that they may not be seized for violation of law, though a claimant might have a remedy where the stamps were lost before being affixed under such circumstances as might lead to the conclusion that they had been destroyed, and duplicates were paid for. Woolner v. U. S., (1877) 13 Ct. Cl. 366.

An Act Authorizing the Commissioner of Internal Revenue to redeem or make allowance for internal-revenue stamps.

[Act of May 12, 1900, ch. 393, 31 Stat. L. 177.]

[SEC. 1.] [Redemption of spoiled or destroyed stamps.] That the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, may, upon receipt of satisfactory evidence. of the facts, make allowance for or redeem such of the stamps, issued under authority of law, to denote the payment of any internal-revenue tax, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected. Such allowance or redemption may be made, either by giving other stamps. in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why the same can not be returned; or, if so required by the said Commissioner, when the person presenting the same can not satisfactorily trace the history of said stamps from their issuance to the presentation of his claim as aforesaid: Provided, That documentary and proprietary stamps issued under the provisions of "An Act to provide ways and means for war expenditures, and for other purposes," approved June thirteenth, eighteen hundred and ninety-eight, may be redeemed only when presented in quantities of two dollars or more, face value: Provided further, That no claim for the redemption of or allowance for stamps shall be allowed unless presented within two years after the purchase of said stamps from the Government, excepting documentary and proprietary stamps issued under the Act of June thirteenth, eighteen hundred and ninety-eight, which stamps may be redeemed as herein before authorized, upon presentation prior to the first day of July, nineteen hundred and four. [31 Stat. L. 177.]

The last part of the second proviso, from the words "excepting documentary and proprietary stamps" to the end of the section, was added by Act of June 30, 1902, ch. 1327, 32 Stat. L. 506.

A provision largely parallel to the one in the text appeared in R. S. sec. 3426, as amended by Act of March 1, 1879, ch. 125, sec. 17, 20 Stat. L. 349.

SEC. 2. [Decision of Commissioner final.] That the finding of facts in and the decision of the Commissioner of Internal Revenue upon the merits of any claim presented under or authorized by this Act shall, in the absence of fraud or mistake in mathematical calculation, be final and not subject to revision by any accounting officer. [31 Stat. L. 178.]

SEC. 3. [Repeal.] That all laws and parts of laws in conflict with any of the provisions of this Act are hereby repealed. [31 Stat. L. 178.]

[Transmission of stamps.] 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. [19 Stat. L. 152.]

This is from the Legislative, Executive, and Judicial Appropriation Act of Aug. 15, 1876, ch. 287.

SEC. 47. [Unpaid tax on articles sold or removed for sale to be estimated and collected.] That whenever any article upon which a tax is required to be paid by means of a stamp is sold or removed for sale by the manufacturer thereof, without the use of the proper stamp, in addition to the penalties imposed by law for such sale or removal, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment therefor upon the manufacturer or producer of such article. He shall certify such assessment to the collector, who shall immediately demand payment of such tax, and upon the neglect or refusal of payment by such manufacturer or producer, shall proceed to collect the same in the manner provided for the collection of other assessed taxes. [28 Stat. L. 562.]

This is from the Revenue Act of Aug. 27, 1894, ch. 349.

Special provision for estimating unpaid taxes on tobacco, snuff, and cigars, see R. S. sec. 3371, supra, p. 732; on mixed flour, supra, p. 777; on filled cheese and oleomargarine, see FOOD AND DRUGS.

Sec. 3448. [Internal-revenue laws, when co-extensive with jurisdiction of United States.] The internal-revenue laws imposing taxes on distilled spirits, fermented liquors, tobacco, snuff, and 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. [R. S.]

Act of July 20, 1868, ch. 186, 15 Stat. L. 167.

Indian territories. - In Cherokee Tobacco, (1870) 11 Wall. (U. S.) 616, the court held that the Act of 1868, from which this section was taken, embraced the Indian territories, and a prior treaty between the Cherokee Nation and the United States, giving to the Cherokees immunity from taxation as to products sold within the territory, was annulled in so far as it conflicted with the provisions of the statute. See also North German Lloyd Steamship Co. r. Hedden, (1890) 43 Fed. Rep. 17; U. S. v. Tobacco

Factory, (1871) 1 Dill. (U. S.) 264; (1871) 13 Op. Atty.-Gen. 546. See Boudinot v. U. S., (1883) 18 Ct. Cl. 716.

The part of the Indian Territory in which the Indian title to the land has been extinguished, and the land thrown open for settlement as a part of the public domain in Oklahoma, is included within the provisions of this section. (1889) 19 Op. Atty. Gen. 306.

But see (1898) 22 Op. Atty. Gen. 232, where the attorney-general said that while the general Indian country ceases to be such upon the extinction of the Indian title, the "Indian Territory," as organized and defined by metes

and bounds, does not at all cease to be such upon any such contingency, and laws applicable to that territory continue to govern it, no matter who owns the soil, excepting laws relating peculiarly to Indians. (1898) 22 Op. Atty. Gen. 232.

Philippine Islands. Since the Act of July

1, 1902, the provisions of this section have been inoperative in the Philippines, as section 1 of that Act provides in effect that the laws of the United States shall not apply to the Philippine Islands. (1902) 24 Op. Atty.

Gen. 120.

Sec. 3449. [Removing any liquors or wines under other than trade-names - penalty.] Whenever any person ships, transports, or removes any spirituous or fermented liquors or wines, under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the casks or packages containing the same, or cauces such act to be done, he shall forfeit said liquors or wines, and casks or packages, and be subject to pay a fine of five hundred dollars. [R. S.]

Act of July 13, 1866, ch. 184, 14 Stat. L. 156.

The validity of this statute is not affected by the fact that it incidentally tends to the discovery or suppression of private frauds. It is one of the numerous regulations prescribed by the revenue laws intended to prevent frauds on the revenue, and is none the less a revenue regulation because its enforcement may tend to discourage the piracy of trade-marks, and prevent frauds upon those who consume the contents of the packages. U. S. v. One Hundred and Thirty-Two Packages Spirituous Liquors, etc., (C. C. A. 1896) 76 Fed. Rep. 367. See also U. S. v. Campe, (1898) 89 Fed. Rep. 697; U. S. v. Loeb, (1892) 49 Fed. Rep. 636.

This statute does not apply to all persons, but refers to shipments of spirituous or fermented liquors or wines by distillers, brewers, manufacturers of wines, rectifiers, and wholesale dealers. U. S. . Twenty Boxes Corn Liquor, (1902) 123 Fed. Rep. 135. See U. S. v. Campe, (1898) 89 Fed. Rep. 697.

"The term 'package,' as used in section 3449, includes every box, barrel, or other re

ceptacle into which distilled spirits have been placed for shipment or removal, either in quantity or in separate small packages, as bottles or jugs." U. S. v. One Hundred and Thirty-Two Packages Spirituous Liquors, etc., (C. C. A. 1896) 76 Fed. Rep. 367. See Guckenheimer v. Sellers, (1897) 81 Fed. Rep. 997.

Shipments of unmarked packages are not forbidden by the statute, but the prohibition is against shipping under a false or misleading designation. U. S. r. Twenty Boxes Corn Liquor, (1902) 123 Fed. Rep. 135. See also U. S. v. Stege, (1898) 87 Fed. Rep. 553.

66

Glass; this side up with care," written on the top of boxes containing quart bottles of corn whiskey, is not a false or misleading designation of the contents of the package. "It is a matter of common knowledge that packages of liquids in bottles constitute a very large proportion of shipments bearing this identical caution." U. S. v. Twenty Boxes Corn Liquor, (1902) 123 Fed. Rep. 135.

"J. D.. Iler's Rochester Tonic" is a tonic and not a beer. U. S. v. J. D. Iler Brewing Co., (C. C. A. 1903) 121 Fed. Rep. 41.

Sec. 3450. [Removing or concealing articles with intent to defraud United States of tax-forfeiture and penalty.] Whenever any goods or commodities for or in respect whereof any tax is or shall be imposed, or any 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, 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 forfeited under the provisions of this Title, unless herein otherwise provided, shall be disposed of by the Commissioner of Internal Revenue as the Secretary of the Treasury may direct. [R. S.]

Sec. 3451. [Fraudulently executing documents required by internal-revenue laws penalty.] Every person who simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal-revenue laws, or by any regulation made in pursuance thereof, or who procures the same to be falsely or fraudulently executed, or who advises, aids in, or connives at such execution thereof, shall be imprisoned for a term not less than one year nor more than five years; and the property to which such false or fraudulent instrument relates shall be forfeited. [R. S.]