310 FORTY-THIRD CONGRESS. Sess. II. C11. 36.-:1875, 1¤¤p¤¤di¢¤r¤ w- items of every such expenditure, and shall be verifled- by the 0ath¤of\j,he °°“”°· collector: Provided, That the Secretary of the Treasury, on the recom, mendation bf the Commissioner of Internal Revenue, be authorized to mmm 3i10W_ make such further allowances, from t1me t9 t1me, as may be reasonable, mwcs, in cases in which, from the termtorial extent of the dlstr1ct, or from the amount of internal duties collected, it may seem Just to mgzke such allowances ; but no such allowance shall be made except withm que Qompegggtign of year after such services are rendered. But the total not compensation collector. of e collector shall not in any case exceed fqur thousaudrhve hundred dollars at year; and I10 collector shall be eutrtled to any pcrtron of the salary pertaimng to the office unless such collectorshull have been cen- _ iirmed by the Senate, except in cases of commissions to iill vacancies which may have ·ha;ppeucd by death or resxguation during the recess 0f the Senate. · Allowance for SE0. 14. That the existing provisions of law for the redemption of,·er ¤¤¤¤°d °***mP° f°" allowance for, internabrevenue documentary stamps, the use of which "P°°l°d °°’°”' has been rendered unnecessary by the repeal of the taxes for the pay- ment of which such stamps: were provided, shall apply only to such of ` said stamps as shall be presented to the Commissioner of Internal Revenue for allowance or redemption before the first dey of October, eighteen hundred aud seventydive ; and no elloweucei redemption, or refunding on account of such of the aforesaid stamps as shallgmzt be so pre- A sented to the said Commissioner prior to the date last mentioned shall be thereafter made. ‘ 2 ··‘! ~ Bank-cheek, SE0. 15. That the words ‘*bzu1k-check, draft, 01‘· order for the pay- <l¤‘¤»f¤» &¤· ment of any sum- of money whatsoever, drawn upon any bank, banker, or trust-company, at sight or on demm1d,two cents ", in Schedule B of 1864, c. 173, v. 13, the act of June thirtieth, eighteen hundredend sixty-four, be, and the P- 295 same is hereby, stricken out, aud the following paragraph inserted in R· S··3'“8*P·675· lieu thereof: . Post 340. “Banlncheck, draft, order, or vouqher for the payment of any sum of 1D0!;;; whatsoever, drawn upon any bank, banker, ortrust-company; two cen . ·. Rminmeliquer. S1¤0.·16. That any person who shall carry on the business of a. recti- §<·¤l¤f¤·&<=··¤U¤S’- Her, wholesale.1iquor-dealer, retail liquor-dealer, wholesale dealer in xghojfé ;:;;‘m malt-liquors, retail dealer in malt-liquors, or manufacturer of stills, of Bp8c;,,; mx_ without ha.viug paid the special tax as required by law, or who shall carry on the business of a. distillcr without having given bond as required by law, or who shall engage in or carry on the business of a. distiller with ipteut to defraud the United States of the tax on the spirits distilled by him, or any part thereog shall, for every such oiiense, be Penalty- fined not less than one hundred-dollars nor more than five thousand dollars and imprisoned not less than thirty days nor more than two years. And all distilled spirits 01- wines, and all stills or other apparatus, fit or intended to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by sueh person, wherever found, and all distilled spirits or wines and personal property found in the distillery or rectifying establishment, or in any building, room, yard, or iuclosure connected therewith, and used with or constituting a part of the premises; and all the right, title, and interest of such person in the lot or tract of land on which such distillery is situated, and all right, title, and interest therein of every person who knowingly has suifered or permitted the business of a distiller to be there carried on, or has connived at the same ; and all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or enclosure, or any part thereof, to be used for purposes of ingress or egress to or from such distillery which shall be found in any such building, yard, or enclosure, and all the right, title, and interest of every Forfeiture. person in any premises used for ingress or egress to or from such distil- R. $,3242, p- 625. lery, who has knowingly suffered or permitted such premises to b6 used for such ingress or egress, shall be forfeited to the United States.
