United States v. Seven Barrels

Citations

• 131 F. 806
• 1904 U.S. Dist. LEXIS 229

Syllabus

<p>1. Internal Revenue — Stamps on Packages oe Liquor — Forfeitures.</p> <p>Rev. St. I 3323, as amended by Act Cong. July 16, 1892, e. 196, 27 Stat. 200 [U. S. Comp. St 1901, p. 2107], declares tliat every package of distilled spirits containing five wine gallons or more, filled on the premises of a local liquor dealer, shall be marked, branded, and stamped by such wholesale liquor dealer in such manner and under such rules and regulations as the commissioner of internal revenue, with the approval of the Secretary of the Treasury, may prescribe, etc., and declares that every rectifier or wholesale dealer who refuses or willfully neglects so to mark, brand, or stamp his liquors shall he fined, etc. Held, that such act only authorized the commissioner of internal revenue, with the approval of the Secretary of the Treasury, to designate the kind and character of the mark and stamp to be affixed to the packages, and hence the marks and stamps so prescribed were marks and stamps “required by law,” within section 3289 [U. S. Comp. St. 1901, p. 2132], declaring that all distilled spirits found in any package containing five gallons or more, without having thereon each mark and stamp required by law, should be forfeited to the United States.</p> <p>2. Same — Penalties—Exclusiveness.</p> <p>Rev. St. § 3323, as amended by Act Cong. July 16, 1892, c. 196, 27 Stat. 200 [U. S. Comp. St. 1901, p. 2167], declares that every rectifier or whose-sale liquor dealer who refuses or willfully neglects to comply with the requirements of the act as to marking, branding, and stamping, in accordance with the rules and regulations made in pursuance thereof, the packages filled on his premises as aforesaid, shall for every offense be fined not less than $200 nor more than $1000, and section 3289 [U. S. Comp. St. 1901, p. 2132], declares that all distilled spirits found in any cask or package, containing five gallons or more, without having thereon each mark and stamp required by law, shall he