Internal Revenue, (continued.)

nor for distilling on premises less
than six hundred feet distant from
premises used for rectifying, or
from distillery, where, &c. ...... 129
distillation and rectification not to be car-
ried on within six hundred feet....... 129
persons carrying on both may discontinue
either, and have part of tax refunded.. 129
penalty upon assessors and collectors
for violation hereof.... .129, 130
stills, boilers, &c. not to be used for distil-
ling in certain places...
130

penalty for so using, or aiding in the

use.

130

proviso as to manufacture of saleratus

and grinding of meal and flour... 130
certain daily tax on authorized distillers,
to be assessed and collected monthly.. 130
rate of tax.

130

manufacturers of stills, &c. for distilling,
to notify assessor before still is re-
moved

130

130
130

fermenting tubs, when to be emptied and
how long to remain empty..
accounts in duplicate from books to be
rendered to assistant assessor trimonth-
ly, and on what days.....

131

131

131

131

131

131

131

131

131

131

131

131

131

penalty upon assessor for violating cer-
tain provisions as to distilleries.
distillers, rectifiers, and compounders of
liquors to have conspicuous signs of,
outside of place of business....

132
132

132
132

132

signs to have what on them.
no fence above five feet high.
keys to gates and doors.....
distillery to be always accessible..
penalty for violating foregoing provisions 132
for putting up sign without payment
of special tax...
for working in a distillery in which
there is no sign.....

131

132

132

132

132
form of books and nature of entries 132,
133

133

133

....

133

conditions.
distilled spirits may be withdrawn from
warehouse on payment of tax....
entry for withdrawal to be in dupli-
cate, and specify what...
form of...

133

133

134

daily account and of what..
penalty upon distiller and persons
employed in distillery for using
material, or removing spirits in
absence of storekeeper...
distillers, when deemed to have com-
menced producing distilled spirits..... 134
desiring to suspend work, to give no-

134

tice.

134
assistant assessor to fasten doors of
furnace..
134
locks, seals, and keys, by whom to be
furnished
134

report to be made to assessor and
transmitted to commissioner...... 134
distiller not to carry on business in that
place again, until after notice to assist-
ant assessor, who shall remove fasten-
ings, &c. and report to assessor....134, 135
penalties upon, for carrying on busi-
ness after time stated in notice as
to suspending....
135
distilled spirits to be drawn from cisterns
into casks, &c. and gauged, &c...
capacity of casks....

.....

to be removed to distillery ware-
house..
engraved stamp on head of cask.
form of stamp..
serial numbers of casks.

to begin with number one...
spirits to be entered for deposit tri-month-
ly, and on what days....
entry to be in triplicate..

135
135
136

how disposed of..

form of, and to specify what.... 135
to be verified by oath...
bond of distiller, &c. for payment of

135

tax...

134

134
134

135

135

135
135
135
135

135

136
136

136

136
136

...

137

137

penalty for refusal, &c..

revenue officers, &c. may break up ground
on premises of distillers, &c. to search
for pipes, &c....
finding pipe, they may break up house,
wall, &c.

137

books of tax-paid stamps to be charged to
collector at the full value of tax, &c... 138
book to be returned, with marginal stubs,
when all the stamps are used....

138

collectors to make returns monthly.. 138
additional commission of one half of
one per cent to be divided between
assessor and collector.

138

138
other stamps at twenty-five cents each... 138
gaugers to report daily to collector and

138

assessor the number of stamps used... 138
amount to be collected from persons
using..
penalty upon revenue officers for affixing
or cancelling or issuing stamps for
spirits, except as allowed by law...... 138
distillers desiring to reduce producing

capacity of distillery, to give notice. 138,

139
assessor to place covers upon tubs, &c... 139
penalty for breaking, &c. any lock, &c. or
139

opening tub, &c.
water to be drawn off from worm tub and
worm cleansed, when required..... 139
penalty for refusal or neglect..
139
revenue officers may at any time enter
distilleries, &c. and make inspections,
and take account....

.....

after demand and refusal, they may
break into distilleries...
penalty for obstructing or hindering
revenue officer.

139

139

139

distillers, rectifiers, &c. on demand, to
furnish ladders, lights, &c. and open
doors.....
.139, 140
140

140

140

140

no material to be mashed, nor beer, &c.
made, nor still used between 11 o'clock
P. M. Saturday, and the next Monday. 140
penalty.
distilled spirits found not in distillery,
&c. not legally removed, to be forfeited 140
in cases of seizure of, in other places,
burden of proof to be on claimants,
VOL. XV.
49

......

141

for gaining access to contents of cis-
terns in absence of proper officer.. 141
for using any substance to produce
spirits before an account of them is
registered.......

141

revenue officers may detain and hold pack-
ages, &c. containing spirits, if, &c..... 141
detention not to continue longer than
forty-eight hours, &c. without pro-
cess of law...

141

distilleries, &c. seized, not to be released
before judgment, except, &c.......... 142
in case of release, bond to be given.. 142
after judgment of forfeiture, stills,

&c. to be destroyed, and materials
to be sold....

142

142

persons drawing off spirits from casks
stamped, &c. to efface stamps, &c..... 142
empty casks, with stamps not effaced,
to be seized..
penalty for carrying empty casks with
stamps not effaced..
for not effacing stamps, &c. at time
of emptying cask...
for removing stamps from casks
without then effacing them...... 142
for having in possession such stamps,
or any cancelled stamps.
upon distillers, rectifiers, liquor deal-
ers, manufacturers of stills, &c.
for carrying on business, without
having paid the special tax...142, 143
upon distillers for doing business
without giving bond, or with in-
tent to defraud..
forfeiture of distilled spirits,
wines, and all stills, &c...... 143
of all interest in the land on

142

143

142

142

which distillery is situated... 143
of all personal property in, &c.. 143
rectifiers, wholesale liquor dealers, and
compounders of liquors, to keep books,
and enter therein all spirits received,
&c. on the day they are received...... 143
to make like entry of spirits sent out 143
books to be kept in public place on the
premises for inspection...

143

when filled up, to be preserved two
years, and produced on demand.. 143