                        TITLE 19--CUSTOMS DUTIES
 
              CHAPTER 3--THE TARIFF AND RELATED PROVISIONS
 
                   SUBTITLE IV--CUSTOMS ADMINISTRATION
 
                        Administrative Provisions
 
      part 4--transportation in bond and warehousing of merchandise
 
Sec. 468. Stamps and brands effaced on emptying packages of 
        imported liquors
        
    Every person who empties or draws off, or causes to be emptied or 
drawn off, the contents of any package of imported liquors stamped as 
above required, shall, at the time of such emptying, efface, obliterate, 
and destroy the stamp thereon, and also all other marks or brands which 
shall have been placed thereon in accordance with the law or regulations 
concerning imported liquors; every cask or other package from which the 
stamp for imported liquors required by section 467 of this title to be 
placed thereon shall not be effaced, obliterated, or destroyed, on 
emptying such package, shall be forfeited, and the same may be seized by 
any officer of internal revenue wherever found; and all the provisions 
and penalties of R.S. Sec. 3324, relating to empty casks or packages 
from which the marks, brands, or stamps have not been effaced or 
obliterated, and relating to the removal of stamps from packages, and to 
having in possession any stamps so removed, shall apply to the stamps 
for imported spirits herein provided for, and to the casks or other 
packages on which such stamps shall have been used.

(Mar. 1, 1879, ch. 125, Sec. 12, 20 Stat. 342; May 28, 1880, ch. 108, 
Sec. 12, 21 Stat. 148.)

                       References in Text

    R.S. Sec. 3324, referred to in text, related to stamps and brands to 
be effaced from empty casks and penalty for omitting to efface and for 
transporting in violation of law. See sections 5206(d), 5604, and 7301 
of Title 26, Internal Revenue Code.
