Section 90
SEC. 90. Whenever seizure is made of any distilled spirits found elsewhere than in a distillery warehouse or other warehouse for. distilled spirits authorized by law, or found in any store or in any place of business of a rectified, or of a wholesale liquor dealer, or other place, or in transit therefrom or thereto, which have not been received into or sent out therefrom in conformity to law and in regard to which any entry required by law to be made in the books of the owner of such spirits, or of a storekeeper, wholesale dealer, or rectifier has not been made in the lime and in the manner required, or in respect to which the owner having possession, control, or charge of such spirits has omitted to do any act required to be done, or has done or committed any prohibited act in regard to such spirits, the burden of proof shall fall upon the claimant of such spirits to show that no fraud has been committed, and that all the requirements of law in relation to the payment: of the taxes thereon have been complied with.