Goldberger v. United States

WOOLLEY, Circuit Judge.

The Act of Congress approved March 3, 1897 (29 Slat. 626 [Comp. St. § 6070 et seq.]), generally known as the Bottling in Bond Act, requires, by section 1 (Comp. St. § 6070), that over the mouth of every bottle filled with distilled spirits in bond there shall he affixed an engraved strip stamp; by section 2 the Act (Comp. St. § 6071) provides that these shall he of the kind “that the Commissioner of Internal Revenue, with the approval of the Secretary of tho Treasury, may, :: * !S prescribe and issue”; and by section 7 the Act (Comp. St. § 6076) defines the offense for…