Turning over Government. proceeds after deducting the expenses and costs shall be paid into the Treasury of the United States as miscellaneous receipts 256 U. S. 368, Dillon v. Gloss. 264 Fed. 250, U. S., v. Masters: 459, U. S. v. Crossen; 842, U. S. v. Murphy. 266 Fed. 138. U. & v. One Essex Touring Auto.; 1001, U. S. v. Brockley. 267 Fed 603, U. S. v. Pitotto; 470, U. S. v. Hydes. 268 Fed. 221, U. S. . Fenton; 397, U. S. v. Dodson; 694, The Goodhope; 1003, U. S. One Haynes Auto. 269 Fed. 639, The Saxon. 270 Fed. 590, U. S v. One Bay Horse; 681, U. S. v. Burns; 818, U. S. v. Slusser. 272 Fed. 41, Wiggins v. U. S.; 188, U. S. v. One Stephens Auto.: 276, U. S. v. Porozzo Bros.; 491, U. S. v. One W. W. Shaw. 273 Fed. 188, U. S. v. Friedericks; 253, U. S. v. Sylvester; 275, U. S. v. Kane; 603, U. S. v. Burnside; 934, U. S. v. One Cole Aero Eight Auto. 274 Fed. 225, U. S. v. Mathie; 473, U. S. v. One Hudson Touring Car; 496, Lewis v. McCarthy; 926, U. S. v. One Haynes Auto. 275 Fed. 49, Holmes v. U. S. 276 Fed. 28, U. S. v. One Essex Touring Auto.; 55, The Tuscan; 407, U. S. v. One Buick Roadster. 277 Fed. 524, U. S v. One Paige Auto. 278 Fed. 123, Elrod v. Moss; 231, U. S. v. Bateman; 308, U. S. v. Alexander. 279 Fed. 112, Payne v. U. S.; 421, Hilt v. U. S.; 422, Reo Atlanta Co. v. Stern; 639, Dillon v. U. S. 280 Fed. 5, Lewis v. U. S.; 517, U. S. v. One Buick Roadster. 281 Fed. 247, U. S. v. 254 Bottles Intoxicating Liquor; 669, Pittsburgh Taxicab Co. v. U. S. 283 Fed. 475, U. S. v. Schooner Grace & Ruby. 282 Fed. 413, Lambert v. U. S.; 942, Queck & Hawker. U. S. v. 993 Cases of Old Tucker Whisky (D. C. Ky.), Sept. 14, 1922, unreported. One Ford Tour. Car v. U. S. (C. C. A. Árk.), Oct. 21, 1922, unreported. 283 Fed. 146, The Coldwater; 597, Lowe v. U. S.; 589, Godat v. McCarthy. 284' Fed. 394, U. S. v. One Packard Motor Truck. U. S. v. Vito ! Lanza, 67 L. Ed. (Adv. O.) 169, T. D. 3423. U. S. v. Hilsinger (D. C. Ohio), Oct. 26, 1922, unreported. SEC. 27. In all cases in which intoxicating liquors may be subseized liquor to ject to be destroyed under the provisions of this Act the court shall have jurisdiction upon the application of the United States attorney to order them delivered to any department or agency of the United States Government for medicinal, mechanical, or scientific uses, or to order the same sold at private sale for such i purposes to any person having a permit to purchase liquor the proceeds to be covered into the Treasury of the United States to the credit of miscellaneous receipts, and all liquor heretofore seized in any suit or proceeding brought for violation of law may likewise be so disposed of, if not claimed within sixty days from the date this section takes effect. Power of com tended law. 275 Fed. 852, In re Disposition Intoxicating Liquors. 277 Fed. : 727, Maresca v. U. S. SEC. 28. The commissioner, his assistants, agents, and inspectors, missioner under and all other officers of the United States, whose duty it is to existing laws exto this enforce criminal laws, shall have all the power and protection in the enforcement of this Act or any provisions thereof which is conferred by law for the enforcement of existing laws relating to the manufacture or sale of intoxicating liquors under the law of the United States. Penalties. 268 Fed. 392, U. S. v. Puhac; 975, State of Ore. v. Wood. 269 Fed. 33, U. S. v. Sacein Rouhana Farhat; 995, Thome v. Lynch. 273 Fed. 832, In re Higgins. 274 Fed. 108, Kelly v. Lewellyn. 275 Fed. 846, Pummilli v. Riordan. 277 Fed. 459, U. S. v. Page. 282 Fed. 122, Rembrandt v. U. S. 282 Fed. 628, Smith v. Gilliam. U. S. v. Stafoff, Jan. 2, 1923, unreported, U. S. T. D. 3424. U. S v. Hilsinger (D. C. Ohio), Oct. 26, 1922, unreported. SEC. 29. Any person who manufactures or sells liquor in violation of this title shall for a first offense be fined not more than $1,000, or imprisoned not exceeding six months, and for a second or subsequent offense shall be fined not less than $200 nor more than $2,000 and be imprisoned not less than one month nor more than five years. 66 L. Ed. (Adv. O.) 612, Lipke v. Lederer, T. D. 3354. 256 U. S. 450, U. S. v. Yuginovich, T. D. 3205. 268 Fed. 83, Rogers v. Desportes; 392. U. S. v. Puhac; 397, U. S. v. Dodson; 652, U. S. v. Mozzone; 668, Kausch v. Moore. 269 Fed: 33, U. S. v. Sacein Rouhana Farhat; 721, Farley v. U. S.; 995, Thome v. Lynch. 270 Fed. 574, Dusold v. U. S.; 578, U. S. v. Kraus. 272 Fed. 721, Ravitz v. Hamilton. 273 Fed. 188, U. S. v. Friedericks. 274 Fed. 225, U. S. v. Mathie. 275 Fed. 704, U. S. v. Beiner. 276 Fed. 711, Healey v. U. S. 277 Fed. 211, Goldberg v. U. S.; 410, U. S. v. Gio. Aquino. 278 Fed. 41, Page v. U. S.; 177, Torrey v. U. S.; 249, Central Consumers' Co. v. James; 415, Singer v. U. S.; 630, U. S. v. Dowling; 871, Fontenot v. Accardo. 280 Fed. 1, Reynolds v. U. S. 280 Fed. 5, Lewis v. U. S. 281 Fed. 293, Massey v. U. S.; 249, U. S. v. Cleveland; 511, Albert v. U. S.; 880, U. S. v. McCann. 282 Fed. 575, Nosowitz v. U. S.; 599, Krashowitz v. U. S.; 609, Millich v. U. S. Prior convie Any person violating the provisions of any permit, or who makes any false record, report, or affidavit required by this title, or violates any of the provisions of this title, for which offense a special penalty is not prescribed, shall be fined for a first offense not more than $500; for a second offense not less than $100 nor more than $1.000, or be imprisoned not more than ninety days; for any subsequent offense he shall be fined not less than $500 and. be imprisoned not less than three months nor more than two years. It shall be the duty of the prosecuting officer to ascertain tions. whether the defendant has been previously convicted and to plead the prior conviction in the affidavit, information, or indictment, The penalties provided in this Act against the manufacture of liquor without a permit shall not apply to a person for manufacturing nonintoxicating cider and fruit juices exclusively for use in his home, but such cider and fruit juices shall not be sold or de- Juices in home. livered except to persons having permits to manufacture vinegar. Cider and fruit SEC. 30. No person shall be excused, on the ground that it may Person not extend to incriminate him or subject him to a penalty or forfeiture, cused from testifying. from attending and testifying, or producing books, papers, documents, and other evidence in obedience to a subpœna of any court in any suit or proceeding based upon or growing out of any alleged violation of this Act; but no natural person shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing as to which, in obedience to a subpoena and under oath, he may so testify or produce evidence, but no person shall be exempt from prosecution and punishment for perjury committed in so testifying. 280 Fed. 515, U. S. v. Ernest. 281 Fed. 249, U. S. v. Cleveland; 809, McGrew v. U. S. Place of deliv SEC. 31. In case of a sale of liquor where the delivery thereof was made by a common or other carrier the sale and delivery ery. shall be deemed to be made in the county or district wherein the delivery was made by such carrier to the consignee, his agent or employee, or in the county or district wherein the sale was made, or from which the shipment was made, and prosecution for such sale or delivery may be had in any such county or district. 281 Fed. 249, U. S. v. Cleveland. SEC. 32. In any affidavit, information, or indictment for the violation of this Act, separate offenses may be united in separate counts and the defendant may be tried on all at one trial and the penalty for all offenses may be imposed. It shall not be necessary in any affidavit, information, or indictment to give the name of the purchaser or to include any defensive negative averments, but it shall be sufficient to state that the act complained of was then and there prohibited and unlawful, but this provision shall not be construed to preclude the trial court from directing the furnishing the defendant a bill of particulars when it deems it proper to do so. 272 Fed. 967, Young v. U. S. 274 Fed. 926, U. S. v. One Haynes Auto.; 928, Davis v. Ü. S. 276 Fed. 407, U. S. v. One Buick Roadster; 693, Vesely v. U. S.; 806, Herine v. U. S.; 816, Bechtold v. U. S. 275 Fed. 704, U. S. v. Beiner. 280 Fed. 86, Sharp v. U. 8. 281 Fed. 249, U. S. v. Cleveland; 293, Massey v. U. S. 282 Fed. 737 De Jiaune v. U. S. 283 Fed. 305, U. S. v. Boasberg. Venue. Joinder of of fenses. facie evidence of SEC. 33. After February 1, 1920, the possession of liquors by any Possession of person not legally permitted under this title to possess liquor shall liquor after Feb. be prima facie evidence that such liquor is kept for the purpose 1, 1920, prima of being sold, bartered, exchanged, given away, furnished, or violation. otherwise disposed of in violation of the provisions of this title. Every person legally permitted under this title to have liquor shall report to the commissioner within ten days after the date when the eighteenth amendment of the Constitution of the United States goes into effect, the kind and amount of intoxicating liquors in his possession. But it shall not be unlawful to possess liquors in one's private dwelling while the same is occupied and used by him as his dwelling only and such liquor need not be reported, provided such liquors are for use only for the personal consumption of the owner thereof and his family residing in such dwelling and of his bona fide guests when entertained by him Inspection records. of Other laws still in force. taxes. therein; and the burden of proof shall be upon the possessor in any action concerning the same to prove that such liquor was lawfully acquired, possessed, and used. 257 U. S. 491, Corneli v. Moore, T. D. 3317. 254 U. S. 88, Street v. Lincoln Safe Dep. Co., T. D. 3142. 256 U. S. 368, Dillon v. U. S. 264 Fed. 459. U. S. ex rel. Soeder v. Crossen. 8424.8.0. Murphy. 273 Fed. 188, U. S. v. Friedericks. 274 Fed. 245, Rose SEC. 34. All records and reports kept or filed under the provisions of this Act shall be subject to inspection at any reasonable hour by the commissioner or any of his agents or by any public prosecutor or by any person designated by him, or by any peace officer in the State where the record is kept, and copies of such records and reports duly certified by the person with whom kept or filed may be introduced in evidence with like effect as the originals thereof, and verified copies of such records shall be furnished to the commissioner when called for. 270 Fed. 578, U. S. v. Kraus. 273 Fed. 188, U. S. v. Friedericks. SEC. 35. All provisions of law that are inconsistent with this Act are repealed only to the extent of such inconsistency and the regulations herein provided for the manufacture or traffic in intoxicating liquor shall be construed as in addition to existing laws. This Act shall not relieve anyone from paying any taxes Assessment and or other charges imposed upon the manufacture or traffic in such collection of liquor. No liquor revenue stamps or tax receipts for any illegal manufacture or sale shall be issued in advance, but upon evidence of such illegal manufacture or sale a tax shall be assessed against, and collected from, the person responsible for such illegal manufacture or sale in double the amount now provided by law, with an additional penalty of $500 on retail dealers and $1,000 on manufacturers. The payment of such tax or penalty shall give no right to engage in the manufacture or sale of such liquor, or relieve anyone from criminal liability, nor shall this Act relieve any person from any liability, civil or criminal, heretofore or hereafter incurred under existing laws. May compro- The commissioner, with the approval of the Secretary of the mise civil cases. Treasury, may compromise any civil cause arising under this title before bringing action in court; and with the approval of the Attorney General he may compromise any such cause after action thereon has been commenced. 66 L. Ed. (Adv. O.)_389, Vigliotti v. Pa. 66 L. Ed. (Adv. O.) 612, T. D. 3354, Lipke v. Lederer, 256 U. S. 450, U. S. v. Yuginovich, T. D. 3205. 264 Fed. 376, U. S. v. Windham. 265 Fed. 910, U. S. v. Sohm. 266 Fed. 138, U. S. v. One Essex Touring Auto.; 248, U. S. v. Turner; 746, U. S. v. Yuginni. 268 Fed. 392, U. S. v. Puhac; 417, U. S. v. Stafoff, affirmed Jan. 2, 1923, unreported, U. S. T. D. 3424; 668, Kausch v. Moore; 873, U. S. v. Fortman: 975, State of Ore. v. Wood; 1003, U. S. v. One Haynes Auto. 269 Fed. 33, U. S. v. Sacein Rouhana Farhat; 153, Ketterer v. Lederer; 447, Accardo v. Fontenot; 609, Ford v. Ú. S.; 721, Farley v. U. S.; 820. U. S. v. De Large; 995, Thome v. Lynch; 1010, Ketterer v. Lederer. 270 Fed. 281, U. S. v. Phillips; 416, Ketchum v. U. S.; 578, U. S. v. Kraus; 735, Abbate v. U. S. 272 Fed. 114, Vincenti v. U. S.; 474, Alexander v. Thurmond; 721, Ravitz v. Hamilton; 911, Connelly v. Gardner; 1014, Violette v. Walsh, T. D. 3169. 273 Fed. 182, Regal Drug Corp. v. Wardell, reversed Dec. 11, 1922, U. S. unreported, T. D. 3422; 188, U. S. v. Friedericks; 934, U. S. v. One Cole Aero Eight Auto. 274 Fed. 108, Kelly v. Lewellyn; 112, Kelly v. Lewellyn; 208, Tisch v. U. S.; 369, Sanford v. U. S.; 375, Ledbetter v. Bailey; 926, U. S. v. One Haynes Auto. 275 Fed. 440, Duvall v. Dyche; 846, Pummilli v. Riordan. 276 Fed. 27, Bailey v. U. S.; 28, U. S. v. One Essex Touring Auto.; 55, The Tuscan. 277 Fed. 211, Goldberg v. U. S.; 410, U. S. v. Gio. Aquino, Inc.; 492, Middleton v. Mee; 727, Maresca v. U. S. 278 Fed. 163, Violette v. U. S.; 871, Fontenot v. Accardo. 279 Fed. 509, Baird v. U. S.; 789, In re Bonner. 280 Fed. 5, Lewis v. U. S. 280 Fed. 506, Kirk v. Ú. S. 281 Fed. 249, U. S. v. Cleveland. 282 Fed. 332, U. S. v. Zerbey; 582, Violette v. Walsh; 620, Pool v. Walsh. 283 Fed. 585, U. S. v. Remus; 704, U. S. v. Guthrie; 980, Jakovich v. Mager. U. S. v. Hilsinger (D. C. Ohio), Oct. 26, 1922, unreported. U. S. v. Remus, Jan. 2, 1923, unreported, U. S., T. D. 3422. SEC. 36. If any provision of this Act shall be held invalid it Saving clause. shall not be construed to invalidate other provisions of the Act. United States SEC. 37. Nothing herein shall prevent the storage in United, Storage in States bonded warehouses of all liquor manufactured prior to the bonded ware taking effect of this Act, or prevent the transportation of such houses. liquor to such warehouses or to any wholesale druggist for sale to such druggist for purposes not prohibited when the tax is paid, and permits may be issued therefor. 257 U. S. 491, Corneli v. Moore, T. D. 3317. 251 U. S. 264, Ruppert v. Caffey. 268 Fed. 975. State of Ore. e. Wood. 273 Fed. 188, U. S. v. Friedericks. 276 Fed. 544, Small Grain Distilling and Drug Co. v. Hamilton. 277 Fed. 727, Maresca v. U. S. 270 Fed. 789, Oertel Co. v. Gregory. U. S. v. Hohenadel Brew. Co. (D. C. Pa.), Oct. 4, 1922, unreported. Manufacture of beverages con A manufacturer of any beverage containing less than one-half of 1 per centum of alcohol by volume may, on making applica- taining less than tion and giving such bond as the commissioner shall prescribe, be one-half of 1 per given a permit to develop in the manufacture thereof by the usual cent alcohol. methods of fermentation and fortification or otherwise a liquid such as beer, ale, porter, or wine, containing more than one-half of 1 per centum of alcohol by volume, but before any such liquid is withdrawn from the factory or otherwise disposed of the alcoholic contents thereof shall under such rules and regulations as the commissioner may prescribe be reduced below such one-half of 1 per centum of alcohol: Provided, That such liquid may be removed and transported, under bond and under such regulations as the commissioner may prescribe, from one bonded plant or warehouse to another for the purpose of having the alcohol extracted therefrom. And such liquids may be developed, under permit, by persons other than the manufacturers of beverages containing less than one-half of 1 per centum of alcohol by volume, and sold to such manufacturers for conversion into such beverages. The alcohol removed from such liquid, if evaporated and not condensed and saved, shall not be subject to tax; if saved, it shall be subject to the same law as other alcoholic liquors. Credit shall be allowed on the tax due on any alcohol so saved to the amount of any tax paid upon distilled spirits or brandy used in the fortification of the liquor from which the same is saved. When fortified wines are made and used for the production of nonbeverage alcohol and dealcoholized wines containing less than one-half of 1 per centum of alcohol by volume, no tax shall be assessed or paid on the spirits used in such fortification, and such dealcoholized wines produced under the provisions of this Act, whether carbonated or not, shall not be subject to the tax on artificially carbonated or sparkling wines, but shall be subject to the tax on still wines only. Credits. De alcoholized wine. Tax. Burden of proof. In any case where the manufacturer is charged with manufacturing or selling for beverage purposes any malt, vinous, or fermented liquids containing one-half of 1 per centum or more of alcohol by volume, or in any case where the manufacturer, having been permitted by the commissioner to develop a liquid such as ale, beer, porter, or wine containing more than one-half of 1 per centum of alcohol by volume in the manner and for the purpose herein provided, is charged with failure to reduce the alcoholic content of any such liquid below such one-half of 1 per centum before withdrawing the same from the factory, then in either such case the burden of proof shall be on such manufacturer to show that such liquid so manufactured, sold, or withdrawn contains less than one-half of 1 per centum of alcohol by volume. Expense of analIn any suit or proceeding involving the alcoholic content of any ysis of samples, beverage, the reasonable expense of analysis of such beverage shall be taxed as costs in the case. SEC. 38. The Commissioner of Internal Revenue and the Attor- Appointment of ney General of the United States are hereby respectively author- clerks, etc. ized to appoint and employ such assistants, experts, clerks, and other employees in the District of Columbia or elsewhere, and to purchase such supplies and equipment as they may deem necessary for the enforcement of the provisions of this Act, but such assistants, experts, clerks, and other employees, except such executive officers as may be appointed by the commissioner or the Attorney General to have immediate direction of the enforcement of the provisions of this Act, and persons authorized to issue perField force ex- mits, and agents and inspectors in the field service, shall be empt from Civil appointed under the rules and regulations prescribed by the Civil Service rules. Service Act: Provided, That the commissioner and Attorney General in making such appointments shall give preference to those who have served in the military or naval service in the recent war, if otherwise qualified, and there is hereby authorized to be appropriated, out of any money in the Treasury not otherwise appropriated, such sum as may be required for the enforcement of this Act, including personal services in the District of Columbia, and for the fiscal year ending June 30, 1920, there is hereby approAppropriation. priated, out of any money in the Treasury not otherwise appropriated, the sum of $2,000,000 for the use of the Commissioner of Internal Revenue and $100,000 for the use of the Department of Justice for the enforcement of the provisions of this Act, including personal services in the District of Columbia and necessary printing and binding. Service of sum mons. Definition. Registration of 273 Fed. 830, Morse v. Higgins. 277 Fed. 727, Maresca v. U. S. 280 Fed. 697, Heaton v. U. S. 281 Fed. 822, Goff v. U. S. U. S. v. Hilsinger (D. C. Ohio), Oct. 26, 1922, unreported. SEO. 39. In all cases wherein the property of any citizen is proceeded against or wherein a judgment affecting it might be rendered, and the citizen is not the one who in person violated the provisions of the law, summons must be issued in due form and served personally, if said person is to be found within the jurisdiction of the court. 264 Fed. 459, U. S. ex rel. Soeder v. Crossen. TITLE III. INDUSTRIAL ALCOHOL. SEC. 1. When used in this title The term "alcohol" means that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, from whatever source or whatever processes produced. The term "container" includes any receptacle, vessel, or form of package, tank, or conduit used or capable of use for holding, storing, transferring, or shipment of alcohol. 266 Fed. 248, U. S. v. Turner. 277 Fed. 727, Maresca v. U. S. INDUSTRIAL ALCOHOL PLANTS AND WAREHOUSES. SEC. 2. Any person now producing alcohol shall, within thirty industrial alcohol days after the passage of this Act, make application to the complants. missioner for registration of his industrial alcohol plant, and as soon thereafter as practicable the premises shall be bonded and permit may issue for the operation of such plant, and any person hereafter establishing a plant for the production of alcohol shall likewise before operation make application, file bond, and receive permit. 268 Fed. 652, U. S. v. Mozzone. 275 Fed. 440, Duvall v. Dyche. SEC. 3. Warehouses for the storage and distribution of alcohol to be used exclusively for other than beverage purposes may be established uopn filing of application and bond, and issuance of permit at such places, either in connection with the manufacturing plant or elsewhere, as the commissioner may determine; and the entry and storage of alcohol therein, and the withdrawals of alcohol therefrom shall be made in such containers and by such means as the commissioner by regulation may prescribe. Establishing warehouses. Transfer of alcohol. SEC. 4. Alcohol produced at any registered industrial alcohol plant or stored in any bonded warehouse may be transferred |