§ 6347. (Act May 12, 1900, c. 393, § 2.) Decision of Commissioner final.

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. 178.)

See notes to the preceding section of this act, ante, § 6346.

§ 6348. (Act Aug. 27, 1894, c. 349, § 47.) Assessment of tax on articles sold without stamps; collection.

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. 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. 562.)

This section was part of the Wilson Tariff Act of 1894, cited above.

He

The Commissioner was required to estimate the tax on tobacco, snuff, or cigars sold without stamps, by R. S. § 3371, as amended by Act March 1, 1879, c. 125, § 14, incorporated into said section, ante, § 61.80; on oleomargarine sold without the use of proper stamps, by Act Aug. 2, 1886, c. 840, § 9, under chapter 7A of this Title, ante, § 6221; on filled cheese sold without the use of proper stamps, by Act June 6, 1896, c. 337, § 10, under chapter 7B of this Title, ante, § 6249; and on mixed flour sold without the use of proper stamps, by Act June 13, 1898, c. 448, § 41, under chapter 7C of this Title, ante, § 6263.

§ 6349. (R. S. § 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.

Act July 20, 1868, c. 186, § 103, 15 Stat. 166.

§ 6350. (R. S. § 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.

Act July 20, 1868, c. 186, § 107, 15 Stat. 167.

The Territory of Hawaii was made a collection district by Act April 30, 1900, c. 339, § 87, ante, § 5845.

§ 6351. (R. S. § 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 causes 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.

Act July 13, 1866, c. 184, § 29, 14 Stat. 156.

§ 6352. (R. S. § 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.

Act July 13, 1866, c. 184, § 14, 14 Stat. 151.

§ 6353. (R. S. § 3451.) Fraudulently executing documents requir ed 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.

Act July 20, 1868, c. 186, § 99, 15 Stat. 165.

§ 6354. (R. S. § 3452.) Having property in possession with intent to sell in fraud of law, or to evade taxes; penalty.

Every person who shall have in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal-revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of five hundred dollars or not less than double the amount of taxes fraudulently attempted to be evaded.

Act June 30, 1864, c. 173, § 48, 13 Stat. 240. Act July 13, 1866, c. 184, 9, 14 Stat. 112.

§ 6355. (R. S. § 3453.) Seizure of property found in possession in fraud of revenue laws.

All goods, wares, merchandise, articles, or objects, on which taxes are imposed, which shall be found in the possession, or custody, or within the control of any person, for the purpose of being sold or removed by him in fraud of the internal-revenue laws, or with design to avoid payment of said taxes, may be seized by the collector or deputy collector of the proper district, or by such other collector or deputy collector as may be specially authorized by the Commissioner of Internal Revenue for that purpose, and shall be forfeited to the United States. And all raw materials found in the possession of any person intending to manufacture the same into articles of a kind subject to tax for the purpose of fraudulently selling such manufactured articles, or with design to evade the payment of said tax; and all tools, implements, instruments, and personal property whatsoever, in the place or building, or within any yard or inclosure where such articles or raw materials are found, may also be seized by any collector or deputy collector, as aforesaid, and shall be forfeited as aforesaid. The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the circuit court or district court of the United States for the district where such seizure is made.

Act June 30, 1864, c. 173, § 48, 13 Stat. 240. Act July 13, 1866, c. 184, § 9, 14 Stat. 111.

§ 6356. (R. S. § 3454.) Sales to evade tax; forfeiture.

Whenever any person who is liable to pay any tax upon any goods, wares, or merchandise, sells or causes or allows the same to be sold

before the tax is paid to which said property is liable, with intent to avoid such tax, or in fraud of the internal-revenue laws, any debt contracted in such sale, and any security given therefor, unless the same shall have been bona fide transferred to an innocent holder, shall be void, and the collection thereof shall not be enforced in any court. And if such goods, wares, or merchandise have been paid for, in whole or in part, the sum so paid shall be deemed forfeited, and any person who shall sue for the same in an action of debt shall recover from the seller the amount so paid, one half to his own use and the other half to the use of the United States.

Act June 30, 1864, c. 173, § 180, 13 Stat. 305, 306.

§ 6357. (R. S. § 3455.) Disposing of or receiving empty stamped packages, etc.; penalties.

Whenever any person sells, gives, purchases, or receives any box, barrel, bag, vessel, package, wrapper, cover, or envelope of any kind, stamped, branded, or marked in any way so as to show that the contents or intended contents thereof have been duly inspected, or that the tax thereon has been paid, or that any provision of the internal-revenue laws has been complied with, whether such stamping, branding, or marking may have been a duly authorized act or may be false and counterfeit, or otherwise without authority of law, said box, barrel, bag, vessel, package, wrapper, cover, or envelope being empty, or containing anything else than the contents which were therein when said articles had been so lawfully stamped, branded, or marked by an officer of the revenue, he shall be liable to a penalty of not less than fifty nor more than five hundred dollars. And every person who makes, manufactures, or produces any box, barrel, bag, vessel, package, wrapper, cover, or envelope, stamped, branded, or marked, as above described, or stamps, brands, or marks the same, as hereinbefore recited, shall be liable to penalty as before provided in this section. And every person who violates the foregoing provisions of this section, with intent to defraud the revenue, or to defraud any person, shall be liable to a fine of not less than one thousand nor more than five thousand dollars, or to imprisonment for not less than six months nor more than five years, or to both, at the discretion of the court. And all articles sold, given, purchased, received, made, manufactured, produced, branded, stamped, or marked in violation of the provisions of this section, and all their contents, shall be forfeited to the United States. Act July 13, 1866, c. 184, § 16, 14 Stat. 152.

§ 6358. (R. S. § 3456, as amended, Act Feb. 27, 1877, c. 69, § 1.) Penalty and forfeiture by distillers, rectifiers, wholesale liquordealers, and manufacturers of tobacco or cigars, for omitting things required, and for doing things forbidden.

If any distiller, rectifier, wholesale liquor-dealer, or manufacturer of tobacco or cigars, shall knowingly or willfully omit, neglect, or refuse to do or cause to be done any of the things required by law in the carrying on or conducting of his business, or shall do anything by this Title prohibited, if there be no specific penalty or punishment

imposed by any other section of this Title for the neglecting, omitting or refusing to do, or for the doing or causing to be done the thing required or prohibited, he shall pay a penalty of one thousand dollars; and if the person so offending be a distiller, rectifier, or wholesale liquor dealer, all distilled spirits or liquors owned by him or in which he has any interest as owner, and if he be a manufacturer of tobacco or cigars, all tobacco or cigars found in his manufactory shall be forfeited to the United States.

Act July 20, 1868, c. 186, § 96, 15 Stat. 164. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 249.

This section, as enacted in the Revised Statutes, was amended by inserting after the words "a distiller, rectifier, or wholesale," the word "liquor," as set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited above.

§ 6359. (R. S. § 3457.) Package included in forfeiture of goods. In every case where any goods or commodities are forfeited under any internal-revenue law, all casks, vessels, cases, or other packages whatsoever, containing, or which shall have contained such goods or commodities, respectively, shall be forfeited.

Act July 13, 1866, c. 184, § 14, 14 Stat. 151.

§ 6360. (R. S. § 3458.) Goods seized may be delivered to marshal before process issues.

Any goods, wares, merchandise, articles, or objects which may be seized, under the provisions of section thirty-four hundred and fiftythree, by any collector or deputy collector, may, at the option of the collector, be delivered to the marshal of the district, and remain in the care and custody and under the control of said marshal, until he shall obtain possession by process of law. And the cost of seizure made before process issues shall be taxable by the court. And where any whisky or tobacco, or other article of manufacture or produce, requiring brands, stamps or marks of whatever kind to be placed thereon, shall be sold upon distraint, forfeiture, or other process provided by law, the same not having been branded, stamped, or marked, as required by law, the officers selling the same shall, upon sale thereof, fix or cause to be affixed the brands, stamps, or marks, so required, and deduct the expense thereof from the proceeds of such sale.

Act June 30, 1864, c. 173, § 48, 13 Stat. 240. Act July 13, 1866, c. 184, § 9, 14 Stat. 112.

§ 6361. (R. S. § 3459.) Bailing of goods seized; sale for want of bail.

When any property which is seized under the foregoing provisions of section thirty-four hundred and fifty-three is liable to perish or become greatly reduced in price or value by keeping, or when it cannot be kept without great expense, the owner thereof, or the marshal of the district, may apply to the collector of the district to examine it; and if, in the opinion of the said collector, it shall be necessary that the said property should be sold to prevent such waste or expense, he shall appraise the same; and thereupon the owner shall have said property returned to him upon giving bond in such form as may be prescribed by the Commissioner of Internal Revenue,