The revenue laws of the federal government contain provisions violations of which are made criminal acts, such as the smuggling of imported goods without paying the duty and the retailing of spirituous liquors without a license, both of which are misdemeanors as defined by the statute, although the punishment may be imprisonment in the penitentiary in addition to a fine.37

34 U. S. vs. Durnell, 75 Fed., 824. 35 U. S. vs. Bayle, 40 Fed., 664.

36 In re Barber, 75 Fed., 980.

37 Reagan vs. U. 8., 157 U. S., 3C1.

Smuggled goods found in possession of a person is prima facie evidence of his guilt and the burden is on him to overcome this presumption.38

The statute making it unlawful for any person to ship, remove or transport any liquors or wines under any other than the proper name or brand designating the kind and quality, is not limited in its application to manufacturers, rectifiers and distillers. The intention of the statute is to prevent frauds on the revenue, by requiring all packages shipped, to be marked or branded truthfully, and includes all persons making such shipments.39

Proprietary or patent medicines are not included in the law which requires the payment of a special tax on domestic and distilled liquors, although containing intoxicating elements.40

38 U. S. vs. Fraser, 42 Fed., 140;

Hughes' Cr. Law, Sec. 2394.

39 Hughes' Cr. Law, Sec. 2400; U.

S. vs. Campe, 89 Fed., 697. 40 U. S. vs. Wilson, 69 Fed., 144.