assessors and collectors.

Penalty upon bear to the whole term for which the same was paid. Any collector or assessor of internal revenue who shall fail to perform any duty imposed by this section, or shall assess or collect any special tax in violation of its provisions, shall be liable to a penalty of five thousand dollars for each offence.

Stills, boilers,

&c. not to be used for distilling in certain places.

Penalty for

so using, or aiding in the use.

SEC. 12. And be it further enacted, That no person shall use any still, boiler, or other vessel for the purpose of distilling in any dwelling-house, nor in any shed, yard, or enclosure connected with any dwelling-house, nor on board of any vessel or boat, nor in any building or on any premises where beer, lager beer, ale, porter, or other fermented liquors, vinegar or ether are manufactured or produced, or where sugars or sirups are refined, or where liquors of any description are retailed, or where any other business is carried on, nor within six hundred feet from any premises authorized to be used for rectifying; and every person who shall use any still, boiler, or other vessel for the purpose of distilling, as aforesaid, in any building or other premises where the above-specified articles are manufactured, produced, refined, or retailed, or other business is carried on, or on board of any vessel or boat, or in any dwelling-house, or other place as aforesaid, or shall aid or assist therein, or who shall cause or procure the same to be done, shall, on conviction, be fined one thousand dollars and imprisoned for not less than six months nor more than two years, in the discretion of Proviso as to the court: Provided, That saleratus may be manufactured, or meal or flour ground from grain in any building or on any premises where grinding of meal spirits are distilled; but such meal or flour only to be used for distillation or flour, &c. on the premises.

manufacture of saleratus, and

Certain daily

tax upon authorbe assessed and collected monthly.

ized distillers to

Rate of tax.

Manufacturers of stills, &c. for distilling, to notify assessor be

fore still is removed.

Such stills,

&c. not to be set up without, &c. Penalty.

Distiller to provide warehouse to store

What not to

be used for such

SEC. 13. And be it further enacted, That there shall be assessed and collected monthly, from every authorized distiller whose distillery has an aggregate capacity for mashing and fermenting twenty bushels of grain or less, or sixty gallons of molasses or less, in twenty-four hours, a tax of two dollars per day, Sundays excepted; and a tax of two dollars per day for every twenty bushels of grain or sixty gallons of molasses of said capacity in excess of twenty bushels of grain or sixty gallons of molasses in twenty-four hours. But any distiller who shall suspend work, as provided by this act, shall pay only two dollars per day during the time the work shall be so suspended in his distillery.

SEC. 14. And be it further enacted, That any person who shall manufacture any still, boiler, or other vessel, to be used for the purpose of distilling, shall, before the same is removed from the place of manufacture, notify in writing the assessor of the district in which such still, boiler, or other vessel is to be used or set up, by whom it is to be used, its capacity, and the time when the same is to be removed from the place of manufacture; and no such still, boiler, or other vessel shall be set up without the permit in writing of the said assessor for that purpose; and any person who shall set up any such still, boiler, or other vessel, without first obtaining a permit from the said assessor of the district in which such still, boiler, or other vessel is intended to be used, or who shall fail to give such notice, shall pay in either case the sum of five hundred dollars, and shall forfeit the distilling apparatus thus removed or set up in violation of law.

SEC. 15. And be it further enacted, That every distiller shall provide, at his own expense, a warehouse, to be situated on and to constitute a only spirits dis part of his distillery premises, to be used only for the storage of distilled tilled by himself. spirits, of his own manufacture; but no dwelling-house shall be used for such purpose, and no door, window, or other opening shall be made warehouse. or permitted in the walls of such warehouse leading into the distillery or To be bonded into any other room or building; and such warehouse, when approved by the commissioner of internal revenue, on report of the collector, is hereby declared to be a bonded warehouse of the United States, to be known as a distillery warehouse, and shall be under the direction and control of the

warehouse, and called distillery warehouse, &c.

collector of the district, and in charge of an internal revenue storekeeper assigned thereto by the commissioner of internal revenue; and the tax on the spirits stored in such warehouse shall be paid before removal from

such warehouse.

Tax on spirits

therein to be paid before removal.

used, and of

SEC. 16. And be it further enacted, That the owner, agent, or super- Receiving cisintendent of any distillery, established as hereinbefore provided, shall erect, terns to be erected by owners, in a room or building to be provided and used for that purpose, and for &c. of distillerno other, and to be constructed in the manner to be prescribed by the com- ies; missioner of internal revenue, two or more receiving cisterns, each to be at least of sufficient capacity to hold all the spirits distilled during the day of twenty-four hours, into which shall be conveyed all the spirits produced in said distillery; and each of such cisterns shall be so constructed how to be conas to leave an open space of at least three feet between the top thereof structed and and the floor or roof above, and of not less than eighteen inches between what capacity; the bottom thereof and the floor below, and shall be so situated that the officer can pass around the same, and shall be connected with the outlet of the worm or condenser by suitable pipes or other apparatus so constructed as always to be exposed to the view of the officer, and so connected and constructed as to prevent the abstraction of spirits while passing from the outlet of the worm or condenser back to the still or doubler, or forward to the receiving cistern; such cisterns and the room in which they are contained shall be in charge of and under the lock and seal of the in- whose charge. ternal revenue gauger designated for that duty; and on the third day When spirits after the spirits are conveyed into such cisterns the same shall be drawn may be drawn off into casks under the supervision of such gauger in the presence of the storekeeper, and be removed directly to the distillery warehouse; and on special application to the assessor or assistant assessor by the owner, agent, or superintendent of any distillery, the spirits may be drawn off from the said cisterns under the supervision of the gauger at any time previous to the third day. All locks and seals required by law shall be provided by the commissioner of internal revenue at the expense of the owner of the distillery or warehouse; and the keys shall be in charge of the collector or such gauger as he may designate.

off.

to be under

Locks, seals, and keys.

Provisions re

garding doors of furnaces of stills;

SEC. 17. And be it further enacted, That the door of the furnace of every still or boiler used in any distillery shall be so constructed that it may be securely fastened and locked. The fermenting tubs shall be so fermenting placed as to be easily accessible to any revenue officer, and each tub shall tubs; have distinctly painted thereon in oil colors its cubic contents in gallons, and the number of the tub. There shall be a clear space of not less than one foot around every wood still, and not less than two feet around every doubler and worm tank. The doubler and worm tanks shall be elevated

doublers and

worm tanks;

Penalty.

not less than one foot from the floor; and every fixed pipe to be used by fixed pipes. the distiller, except for conveyance of water, or of spent mash or beer only, shall be so fixed and placed as to be capable of being examined by the officer for the whole of its length or course, and shall be painted, and kept painted, as follows; that is to say: Every pipe for the conveyance of mash or beer shall be painted of a red color; every pipe for the conveyance of low wines back into the still or doubler shall be painted blue; every pipe for the conveyance of spirits shall be painted black; and every pipe for the conveyance of water shall be painted white. If any fixed pipe shall be used by any distiller which shall not be painted or kept. painted as herein directed, or which shall be painted otherwise than as herein directed, he shall forfeit the sum of one thousand dollars. No assessor shall approve the bond of any distiller until all the requirements proved until, &c. of the law and all regulations made by the commissioner of internal revenue in relation to distilleries, in pursuance thereof, shall have been complied with. Any assessor who shall violate the provisions of this section shall forfeit and pay two thousand dollars, and shall be dismissed assessor. from office.

Bond of distiller not to be ap

Penalty on

Distillers, rectifiers, wholesale liquor dealers, and compounders of liquors to have conspicuous sign on outside of place of

business. Sign.

No fence

above five feet high.

ble.

Penalty.

SEC. 18. And be it further enacted, That every person engaged in distilling or rectifying spirits, and every wholesale liquor dealer and compounder of liquors, shall place and keep conspicuously on the outside of his distillery, rectifying establishment, or place of business, a sign, in plain and legible letters, not less than three inches in length, painted in oil colors or gilded, and of a proper and proportionate width, the name or firm of the distiller, rectifier, wholesale dealer, or compounder, with the words: "Registered distillery," "rectifier of spirits," "wholesale liquor dealer," or "compounder of liquors," as the case may be; and no fence or wall of a height greater than five feet shall be erected or maintained around the premises of any distillery, so as to prevent easy and immediate Keys to gates. access to said distillery; and every distiller shall furnish to the assessor of the district as many keys of the gates and doors of the distillery as may be required by the assessor, from time to time, for any revenue officer or Distillery to be other person who may be authorized to make survey or inspections of the always accessi- premises or of the contents thereof; and said distillery shall be kept always accessible to any officer or other person having any such key. Any person who shall violate any of the foregoing provisions of this section by negligence or refusal, or otherwise, shall pay a penalty of five hundred dollars. Any person not having paid the special tax, as required by law, who shall put up the sign required by this section, or any sign indicating that he may lawfully carry on the business of a distiller, rectifier, wholesale liquor dealer, or compounder of liquors, shall forfeit and pay one thousand dollars, and, on conviction, shall be imprisoned not less for working in than one month nor more than six months; and any person who shall a distillery on work in any distillery, rectifying establishment, wholesale liquor store, or which there is no sign; in the store of any compounder of liquors, on which no sign shall be for knowingly placed and kept as hereinbefore provided, and any person who shall receiving at, or carrying to or knowingly receive at, carry, or convey, any distilled spirits to or from any from such place, such distillery, rectifying establishment, warehouse, or store, or who shall spirits, or inate- knowingly carry and deliver any grain, molasses, or other raw material rial for making. to any distillery on which such sign shall not be placed and kept, shall forfeit all horses, carts, drays, wagons, or other vehicle or animal used in carrying or conveying of such property aforesaid, and, on conviction, shall be fined not less than one hundred dollars nor more than one thousand dollars, or be imprisoned not less than one month nor more than six months.

Penalty for putting up sign without pay

ment of special

tax;

Distillers to

make from day to day certain entries in books.

Form of books.

Nature of entries.

SEC. 19. And be it further enacted, That every person making or distilling spirits, or owning any still, boiler, or other vessel used for the purpose of distilling spirits, or having such still, boiler, or other vessel so used under his superintendence, either as agent or owner, or using any such still, boiler, or other vessel, shall, from day to day, make, or cause to be made, true and exact entry in a book or books, to be kept by him, in such form as the commissioner of internal revenue may prescribe, of the kind of materials, and the quantity in pounds, bushels, or gallons purchased by him for the production of spirits, from whom and when purchased, and by what conveyance delivered at said distillery, together with the amount paid for therefor, the kind and quantity of fuel purchased for use in the distillery, and from whom purchased, the amount paid for ice or water for use in the distillery, the repairs placed on said distillery or distilling apparatus, the cost thereof, and by whom and when made, and the name and residence of each person employed in or about the distillery, and in what capacity employed; and in another book shall make like entry [of] the quantity of grain or other material used for the production of spirits, the time of day when any yeast or other composition is put into any mash or beer for the purpose of exciting fermentation, the quantity of mash in each tub, designating the same by the number of the tub, the number of dry inches, that is to say, the number of inches between the top of each tub and the surface of the mash or beer therein at

the time of yeasting, the gravity and temperature of the beer at the time of yeasting, and on every day thereafter its quantity, gravity and temperature at the hour of twelve meridian; also the time when any fermenting tub is emptied of ripe mash or beer, the number of gallons of spirits distilled, the number of gallons placed in warehouse, and the proof thereof, and the number of gallons sold or removed, with the proof thereof, and the name, place of business and residence of the person to whom sold; and every fermenting tub shall be emptied at the end of the fer- Fermenting menting period, and shall remain empty for a period of twenty-four tubs, when to be emptied, and hours. On the first, eleventh, and twenty-first days of each month, or how long to rewithin five days thereafter, respectively, every distiller shall render to main empty. the assistant assessor an account in duplicate, taken from his books, duplicate from stating the quantity and kind of materials used for the production of books to be renspirits each day, and the number of wine gallons and of proof gallons of dered to assistspirits produced and placed in warehouse. And the distiller or the princi- monthly, and on pal manager of the distillery shall make and subscribe the following oath, what days. to be attached to said return: "I,

to

Accounts in

ant assessor tri

Oath to re

distiller, (or principal manager, as the case may be,) of the distillery at -, do solemnly swear that, since the date of the last turn. return of the business of said distillery, dated day of day of both inclusive, there was produced in said distillery, and withdrawn and placed in warehouse, the number of wine gallons and proof gallons of spirits, and there were actually mashed and used in said distillery, and consumed in the production of spirits therein, the several quantities of grain, sugar, molasses, and other materials, respectively, hereinbefore specified, and no more."

at

Book to be kept distillery and tion, and preserved after being filled up.

open to inspec

entries;

The said book shall always be kept at the distillery, and be always open to the inspection of any revenue officer, and, when filled up, shall be preserved by the distiller for a period not less than two years thereafter, and whenever required shall be produced for the inspection of any revenue officer. If any false entry shall be made in either of said books, or any entry required to be made therein shall be omitted therefrom, for Penalty for every such false entry made, or omission, the distiller shall forfeit and pay false entries, or a penalty of one thousand dollars. And if any such false entry shall be omitting to make made, or any entry shall be omitted therefrom with intent to defraud or to conceal from the revenue officers any fact or particular required to be stated and entered in either of said books, or to mislead in reference thereto, or if any distiller as aforesaid shall omit or refuse to provide for omitting either of said books, or shall cancel, obliterate, or destroy any part of or refusing to provide books either of such books, or any entry therein, with intent to defraud, or shall or destroying permit the same to be done, or such books, or either of them, be not pro- them or any entry therein, with duced when required by any revenue officer, the distillery, distilling intent to deapparatus, and the lot or tract of land on which it stands, and all personal fraud, or not proproperty of every kind and description on said premises used in the busi- ducing books when required. ness there carried on, shall be forfeited to the United States. And any person making such false entry or omitting to make any entry hereinbefore required to be made, with the intent aforesaid, or who shall cause or procure the same to be done, or who shall fraudulently cancel, obliterate, or destroy any part of said books, or any entry therein, or who shall wilfully fail to produce such books or either of them, on conviction, shall be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years. termine each SEC. 20. And be it further enacted, That on receipt of the distiller's month whether first return in each month, the assessor shall inquire and determine distiller has acwhether said distiller has accounted in his returns for the preceding spirits produced month for all the spirits produced by him; and to determine the quantity by him. of spirits thus to be accounted for, the whole quantity of materials used for the production of spirits shall be ascertained; and forty-five gallons See Vol. xvi. of mash or beer brewed or fermented from grain shall represent not less p. 42.

Assessor to de

counted for all

How determined.

than one bushel of grain, and seven gallons of mash or beer brewed or See Vol. xvi. fermented from molasses shall represent not less than one gallon of mo

p. 42.

If return is deficient, distiller to be assessed for deficiency, and at what rate.

Return not to be for less than eighty per cent of producing capacity of distillery.

Storekeeper of distillery warehouse to have

lery.

His duties.

and of what.

lasses. In case the return of the distiller shall have been less than the quantity thus ascertained, the distiller or other person liable shall be assessed for such deficiency at the rate of fifty cents for every proof gallon, together with the special tax of four dollars for every cask of forty proof gallons, and the collector shall proceed to collect the same as in cases of other assessments for deficiencies; but in no case shall the quantity of spirits returned by the distiller, together with the quantity so assessed, be for a less quantity of spirits than eighty per centum of the producing capacity of the distillery, as estimated under the provisions of this act.

SEC. 21. And be it further enacted, That the storekeeper assigned to any distillery warehouse shall also have charge of the distillery connected charge of distil- therewith; and, in addition to the duties required of him as a storekeeper in charge of a warehouse, shall keep in a book to be provided for that purpose, and in the manner to be prescribed by the commissioner of inDaily account, ternal revenue, a daily account of all the meal and vegetable productions or other substances brought into said distillery, or on said premises, to be used for the purpose of producing spirits, from whom purchased, and when delivered at said distillery, the kind and quantity of all fuel used, and from whom purchased, and of all repairs made on said distillery, and by whom and when made, the names and places of residence of all persons employed in or about the distillery, of the materials put into the mash tub or otherwise used for the production of spirits, the time when any fermenting tub is emptied of ripe mash or beer, recording the same by the number painted on said tub, and of all spirits drawn off from the receiving cistern, and the time when the same were drawn off. Any distiller or person employed in any distillery who shall use, cause, or permit to be used any material for the purpose of making mash, wort, or beer, or for the production of spirits, or shall remove any spirits in the absence of the storekeeper or person designated to act as said storekeeper, shall forfeit and pay double the amount of taxes on the spirits so produced, distilled, or removed, and, in addition thereto, be liable to a penalty of one thousand dollars.

Penalty upon distiller and persons employed in distillery for using material, or removing

spirits in absence of storekeeper.

desiring to sus

pend work to give notice.

Assistant assessor to fasten

doors of furn

aces,

&c.

Distillers when SEC. 22. And be it further enacted, That every distiller, at the hour of deemed to have commenced protwelve meridian, on the third day after that on which his bond shall have ducing distilled been approved by the assessor, shall be deemed to have commenced and spirits, &c.; thereafter to be continuously engaged in the production of distilled spirits in his distillery, except in the intervals when he shall have suspended work, as hereinafter authorized or provided. Any distiller desiring to suspend work in his distillery may give notice in writing to the assistant assessor of his division, stating when he will suspend work; and on the day mentioned in said notice said assistant assessor shall, at the expense of the distiller, proceed to fasten securely the door of every furnace of every still or boiler in said distillery, by locks and otherwise, and shall adopt such other means as the commissioner of internal revenue shall prescribe to prevent the lighting of any fire in such furnace or under such stills or boilers. The locks and seals, and other materials required for such purpose, shall be furnished to the assessor of the district by the commissioner of internal revenue, to be duly accounted for by said assessor. Such notice by any distiller, and the action taken by the assistant assessor in pursuance thereof, shall be immediately reported to the assessor of the to the commis- district, and by him transmitted to the commissioner of internal revenue. No distiller, after having given such notice, shall, after the time stated therein, carry on the business of a distiller on said premises until he shall have given another notice in writing to said assessor, stating the time when he will resume work; and at the time so stated for resuming work the assistant assessor shall attend at the distillery to remove said locks and other fastenings; and thereupon, and not before, work may be re

Locks, seals, &c. how furnished.

Report to be made to assessor and transmitted

sioner.

Distiller not to carry on busi

ness in that place again until after

notice to assistant assessor, who shall re