Receipts.

paid.

first tax imposed by this section in respect to the use of such boat.

SEC, 1004. [Act of February 24, 1919 (40 Stat., 1057).] That if the tax imposed by section 407 or 408 of the Revenue Act of 1916, for the fiscal year ending June 30, 1919, has been paid by any person subject to the corresponding tax imposed by this title, collectors may issue a receipt in lieu of special tax stamp for the amount by which the tax under this title is in excess of that paid or payable and evidenced by stamp under the Revenue Act of 1916. Such receipt shall be posted as in the case of the special tax stamp, as provided by law, and with it, within the place of business of the taxpayer.

Credit of tax If the corresponding tax imposed by section 407 of the Revenue Act of 1916 was not payable by stamp, the amount paid under such section for any period for which a tax is also imposed by this title may be credited against the tax imposed by this title.

Penalty.

SEC. 1005. [Act of February 24, 1919 (40 Stat., 1057).] That any person who carries on any business or occupation for which a special tax is imposed by sections 1000, 1001, or 1002, without having paid the special tax therein provided, shall, besides being liable for the payment of such special tax, be subject to a penalty of not more than $1,000 or to imprisonment for not more than one year, or both.

SEC. 1006. [Act of February 24, 1919 (40 Stat., 1057), amending sec. 1, act of December 17, 1914 (38 Stat., 785).] (See Chapter 10, p. 417.)

SEC. 1007. [Act of February 24, 1919 (40 Stat., 1057), amending sec. 6, act of December 17, 1914 (38 Stat., 785).] (See Chapter 10, p. 423.)

SEC. 1008. [Act of February 24, 1919 (40 Stat., 1057).] (See Chapter 10, p. 427.)

SEC. 1009. [Act of February 24, 1919 (40 Stat., 1057).] That the Act approved October 22, 1914, entitled "An Act to increase the internal revenue, and for other purposes," and the joint resolution approved December 17, 1915, entitled "Joint resolution extending the provisions of the Act entitled 'An Act to increase the internal revenue, and for other purposes,' approved October twentysecond, nineteen hundred and fourteen, to December thirty-first, nineteen hundred and sixteen," are hereby repealed, except that the provisions of such Act shall remain in force for the assessment and collection of all special taxes imposed by sections 3 and 4 thereof, or by such sections as extended by such joint resolution, for any year or part thereof ending prior to January 1, 1917, and of all other taxes imposed by such Act, or by such Act as so extended, accrued prior to September 8, 1916, and for the imposition and collection of all penalties or forfeitures which have accrued or may accrue in relation to any of such taxes.

intoxicating liq

SEC. 1. [Act of February 14, 1917 (39 Stat., 903), ex- Sale, etc., of tract.] That on and after the first day of January, anno uors in Alaska. Domini nineteen hundred and eighteen, it shall be unlawful for any person, house, association, firm, company, club, or corporation, his, its, or their agents, officers, clerks, or servants, to manufacture, sell, give, or otherwise dispose of any intoxicating liquor or alcohol of any kind. in the Territory of Alaska or to have in his or its possession or to transport any intoxicating liquor or alcohol in the Territory of Alaska unless the same was procured and is so possessed and transported as hereinafter provided.

Whenever the term "liquor," "intoxicating liquor," or "intoxicating liquors" is used in this act it shall be deemed to include whisky, brandy, rum, gin, wine, ale, porter, beer, cordials, hard or fermented cider, alcoholic bitters, ethyl alcohol, and all malt liquors, including all alcoholic compounds classed by the United States Internal Revenue Bureau as "compound liquors": Provided, That this act shall not apply to methyl or wood alcohol.

Liquors in possession of common carrier in Alaska on or after January 1, 1916, although in course of shipment in interstate commerce, are subject to seizure and forfeiture. (Northern Commercial Co. v. Brenneman, 259 Fed. 514.)

Definitions.

Special tax

SEC. 26. (Same.) That the issuance by the United stamp prima States of any internal-revenue special-tax stamp or re- facie evidence. ceipt to any person as a dealer in intoxicating liquors shall be prima facie evidence of the sale of intoxicating liquors by such person during the time the stamp or receipt is in force and effect.

A copy of such stamp or receipt or of the record of the issuance thereof, certified to by a United States internalrevenue officer having charge of such record, is admissible as evidence in like case and with like effect as the original stamp or receipt.

force law.

SEC. 27. (Same.) That it shall be the duty of the goy-Duty ernor of Alaska, the United States marshals and their deputies, mayors and members of town councils, town marshals, and police officers of all incorporated towns in Alaska, all Federal game wardens, agents of the Bureau of Fisheries and Forestry Service, customs collectors and their deputies, employees of the Bureau of Education, prosecuting attorneys and their deputies, and all other Federal and Territorial executive officers to enforce the provisions of this act.

cating liquors in

lumbia-prima

SEC. 12. [Act of March 3, 1917 (39 Stat., 1123),- Sale of intoxiextract.] The payment of the special tax required of District of Cowholesale or retail liquor dealers by the United States by facie evidence. any person or persons other than manufacturers or druggists licensed under section five of this act, within the District of Columbia, shall be prima facie evidence that such person or persons are engaged in keeping and sell

ing, offering and exposing for sale alcoholic liquors contrary to the provisions of this act, and a certificate from the collector of internal revenue, his agents, clerks, or deputies showing the payment of such tax and the name or names of person to whom issued, and the names of person or persons, if any, associated with the person to whom such tax receipt is issued, shall be sufficient evidence of the payment of such tax and of the association of such persons for the selling and keeping, offering and exposing for sale of liquors contrary to the provisions of this act in all trials or legal inquiries.

CHAPTER FOUR.

DISTILLED SPIRITS.1

See Chapter Seven, "National Prohibition."