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Proof of payment of duties, or of a permit having been granted, to lie upon defendants.
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48. On the hearing or trial of any proceedings for recovery of any penalty imposed by this Act on any person who shall sell, buy, or receive, or shall remove, carry, or convey, or assist in removing, carrying, or conveying, or shall hide or conceal, or have in his or her possession, or in whose dwelling house, outhouse, or premises shall be found, any spirits illegally distilled, or the full duties chargeable whereon had not been paid, or any spirits whatever in any quantity requiring a permit by law which shall not have been duly and legally permitted and attended with a proper permit, . . . the defendant or defendants in such proceedings shall be convicted, unless due proof be made by such defendant or defendants that the full duty on such spirits has been duly paid, or that such spirits were bought by or for such defendant or defendants and received from a licensed distiller or some person licensed to sell spirits, or that the same were attended with a proper permit or permits to such defendant or defendants . . . ; any law, usage, or custom to the contrary notwithstanding.
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