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assessor.

rying on busi

sumed in said distillery, which fact shall be immediately reported to the move fastenings, assessor of the district, and by him transmitted to the commissioner of &c. and report to internal revenue. Any distiller, after the time fixed in said notice de- Penalty upon distiller for carclaring his intention to suspend work, who shall carry on the business of a distiller on said premises, or shall have mash, wort, or beer in his distil- ness after time lery, or on any premises connected therewith, or who shall have in his stated in notice possession or under his control any mash, wort, or beer, with intent to as to suspending. distil the same on said premises, shall incur the forfeitures and be subject to the same punishment as provided for persons who carry on the business of a distiller without having paid the special tax.

cisterns into

to be removed

SEC. 23. And be it further enacted, That all distilled spirits shall be Distilled spirits drawn from the receiving cisterns into casks, each of not less capacity than to be drawn from twenty gallons wine measure, and shall thereupon be gauged, proved, and casks, &c. and marked by an internal-revenue gauger, by cutting on the cask containing gauged, &c.; capacity of such spirits, in a manner to be prescribed by the commissioner of inter- casks; nal revenue, the quantity in wine gallons, and in proof gallons, of the contents of such cask, and shall be immediately removed into the distillery to distillery warehouse, and the gauger shall, in presence of the storekeeper of the warehouse; warehouse, place upon the head of the cask an engraved stamp, which engraved shall be signed by the collector of the district and the storekeeper and stamp on head gauger, and shall have written thereon the number of proof gallons contained therein, the name of the distiller, the date of the receipt in the warehouse, and the serial number of each cask, in progressive order, as the same shall be received from the distillery. Such serial number for every distillery shall begin with number one (No. 1) with the first cask deposited therein after this act takes effect, and no two or more casks warehoused at the same distillery shall be marked with the same number. The said stamp shall be as follows:

Distillery warehouse stamp No.

of cask.

Serial num

bers of cask;
to begin with
number one.

Form of stamp.

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And the distiller or owner of all spirits so removed to the distillery Spirits to be entered for dewarehouse shall on the first, eleventh, and twenty-first days of each month, posit tri-monthor within five days thereafter, enter the same for deposit in such ware- ly, and on what house, under such rules and regulations, not inconsistent herewith, as the days. commissioner of internal revenue may prescribe; and said entry shall Entry to be be in triplicate, and shall contain the name of the person making the en- in triplicate. try, the designation of the warehouse in which the deposit is made, and the date thereof, and [shall] be in form as follows:

Entry for deposit in distillery warehouse.

Entry of distilled spirits deposited by warehouse - in the district, State of

anno Domini

Form of entry

in distillery

on the

day of

And the entry shall specify the kind of spirits, the whole number of Entry to casks, the marks and serial numbers thereon, the number of gauge or wine and be verified specify what, gallons and of proof gallons, and the amount of the tax on the spirits con- by oath. tained in them; all of which shall be verified by the oath or affirmation of the distiller or owner of the same attached to the entry; and the said

Bond for pay- distiller or owner shall give his bond in duplicate, with one or more surement of tax; conditions.

Triplicate entries, how disposed of.

Distilled spirits may be withdrawn from warehouse on

ties satisfactory to the collector of the district, conditioned that the prin cipal named in said bond will pay the tax on the spirits, as specified in the entry, or cause the same to be paid, before removal from said distillery warehouse, and within one year from the date of said bond; and the penal sum of such bond shall not be less than double the amount of the tax on such distilled spirits. One of said entries shall be retained in the office of the collector of the district, one sent to the storekeeper in charge of the warehouse, to be retained and filed in the warehouse, and one sent with the duplicate of the bond to the commissioner of internal revenue, to be filed in his office.

SEC. 24. And be it further enacted, That any distilled spirits may, on payment of the tax thereon, be withdrawn from warehouse on application to the collector of the district in charge of such warehouse, on making a payment of tax. withdrawal entry, in duplicate, and in form as follows:

Entry for withdrawal to be in duplicate, and to specify what.

Form of entry.

Tax-paid stamp to be placed on each cask of distilled

spirits before removal from warehouse.

Form of stamp.

Entry for withdrawal of distilled spirits from warehouse. Tax paid.
Entry of distilled spirits to be withdrawn, on payment of the tax, from
warehouse by
deposited on the
in said warehouse.

Domini

by

day of

anno

And the entry shall specify the whole number of casks with the marks and serial numbers thereon, the number of gauge or wine gallons, and of proof gallons, and the amount of the tax on the distilled spirits contained in them; all of which shall be verified by the oath or affirmation of the person making such entry; and on payment of the tax the collector shall issue his order to the storekeeper in charge of the warehouse for the delivery. One of said entries shall be filed in the office of the collector, and the other transmitted by him to the commissioner of internal revenue.

SEC. 25. And be it further enacted, That whenever an order is received from the collector for the removal from any distillery warehouse of any cask of distilled spirits, on which tax has been paid, it shall be the duty of the gauger by whom the same is gauged and inspected, in presence of the storekeeper, before such cask has left the warehouse, to place upon the head thereof, in such manner as to cover no portion of any brand or mark prescribed by law already placed thereon, a stamp, on which shall be engraved the number of proof gallons contained in said cask on which the tax has been paid, and which shall be signed by the collector of the district, storekeeper, and gauger, and which shall state the serial number of the cask, the name of the person by whom the tax was paid, and the person to whom and the place where it is to be delivered; which stamp shall be as follows:

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Gauger to make

certain cuts, &c.

on full casks.

Cuts, &c. to be cancelled

U. S. Storekeeper.

U. S. Gauger.

And at the time of affixing the tax-paid stamp or stamps, the gauger shall, in the presence of the storekeeper, cut or burn upon each cask the name of the distiller, the district, the date of the payment of [the] tax, the number of proof gallons, and the number of the stamp, which cutting

or burning shall be erased when such cask is emptied, by cutting or burn- when cask is ing a cancelling line across such marks or brands.

emptied. Whenever any cask or package of rectified spirits shall be filled for Stamp for shipment, sale, or delivery, on the premises of any rectifier, who shall rectified spirits. have paid the special tax required by law, it shall be the duty of a United States gauger to gauge and inspect the same and place thereon an engraved stamp, which shall be signed by the collector of the district and the said gauger, and state the date when affixed, and the number of proof gallons, which stamp shall be as follows:

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Wholesale

stamp.

Whenever any cask or package of distilled spirits shall be filled for shipment, sale, or delivery on the premises of any wholesale liquor dealer or liquor dealer's compounder, it shall be the duty of a United States gauger to gauge and inspect the same, and place thereon an engraved stamp, signed by the collector of the district and the said gauger, stating the name of the compounder or dealer and the date when affixed, and the number of proof gallons, which stamp shall be as follows:

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Stamps to be fastened secure

All blanks in any of the above forms shall be duly filled in accordance with the facts in each case. And the stamps above designated shall ly to cask, and be affixed so as to fasten the same securely to the cask or package and protected from duly cancelled, and shall then be immediately covered with a coating of removal, &c. transparent varnish or other substance, so as to protect them from removal or damage by exposure; and such affixing, cancellation, and covering shall be done in such manner as the commissioner of internal to prescribe mode, &c. revenue shall by regulation prescribe; but such stamps shall in every case be affixed to a smooth surface of the cask or other package, which surface shall not have been previously painted or covered with any sub

stance.

Commissioners

SEC. 26. And be it further enacted, That all stamps required for dis- Stamps for tilled spirits shall be engraved in their several kinds in book form, and distilled spirits shall be issued by the commissioner of internal revenue to any collector, in book form, to be engraved upon his requisition, in such numbers as may be necessary in the several and how issued, districts. Each stamp shall have an engraved stub attached thereto with a number thereon corresponding with an engraved number on the stamp, and the stub shall not be removed from the book. And there shall be entered on the corresponding stub such memoranda of the contents of every stamp as shall be necessary to preserve a perfect record of the use of such stamp when detached.

to have words

SEC. 27. And be it further enacted, That every stamp for the payment of tax on distilled spirits shall have engraved thereon words and figures and figures reprepresenting a decimal number of gallons, and a similar number of gal- resenting deci lons shall be engraved on the stub corresponding to such stamp, and of gallons. between the stamp and the stub, and connecting them, shall be engraved

mal number

Coupons for intervening numbers, and how used.

nine coupons, which, beginning next to the stamp, shall indicate in succession the several numbers of gallons between the number named in the stamp and the decimal number next above. And whenever any collector shall receive the tax on the distilled spirits contained in any cask, he shall detach from the book a stamp representing the denominate quantity nearest to the quantity of proof spirits in such cask, as shown by the gauger's return, with such number of the coupons attached thereto as shall be necessary to make up the whole number of proof gallons in said cask, and any quantity in addition to the number of full gallons less than one gallon shall be regarded as a full gallon; and all unused coupons shall remain attached to the marginal stub; and no coupon shall have any value or significance whatever when detached from the stamp and stub. And the tax-paid stamps with the coupons may denote such numnote what number of gallons, not less than twenty, as the commissioner of internal ber of gallons. revenue may deem advisable.

Tax-paid stamps with

coupons to de

Books of taxpaid stamps to be charged to collector at the full value of tax, &c.

Collectors to make returns monthly, &c.

SEC. 28. And be it further enacted, That the books of tax-paid stamps issued to any collector shall be charged to his account at the full value of the tax on the number of gallons represented on the stamps and coupons contained in said books; and every collector shall make a monthly return to the commissioner of internal revenue of all tax-paid stamps issued by him to be affixed to any cask or package containing distilled spirits, on which the tax has been paid, and account for the amount of the tax collected; and when the said collector shall return to the commissioner of internal revenue any book of marginal stubs, which it shall be his duty to do as soon as all the stamps contained in the book, when issued to him from the office of internal revenue, have been used, and shall have accounted for the tax on the number of gallons represented on the stamps and coupons that were contained in said book, there shall be allowed a commission of half of one per centum on the amount of the tax on spirits distilled after the passage of this act, in addition to any other commission by law allowed, which shall be equally divided between divided between the collector receiving the tax and the assessor of the district in which assessor and col

Additional

commission of one half of one per cent to be

lector.

Other stamps at twenty-five cents each.

port daily to assessor and collector the number used, &c.

the distilled spirits were produced. All stamps relating to distilled spirits other than the tax-paid stamps shall be charged to collectors as representing the value of twenty-five cents for each stamp; and the books Gaugers to re- containing such stamps may be intrusted by any collector to the gauger of the district, who shall make a daily report to the assessor and collector of all such stamps used by him, and for whom used, and from these reports the assessor of the district shall assess the person for whom they were used, and the collector shall thereupon collect the amount due for such stamps at the rate of twenty-five cents for each stamp issued during the month; and when all the stamps contained in any such book shall have been issued, the gauger of the district shall return the book to the collector with all the marginal stubs therein.

Amount to be

collected from persons using.

Book to be returned, when, &c.

Penalty upon revenue officers for affixing or cancelling or issuing stamps for spirits, except, &c

Distillers de

siring to reduce producing capacity of distil

SEC. 29. And be it further enacted, That any revenue officer who shall affix or cancel, or cause or permit to be affixed or cancelled, any stamp relating to distilled spirits required or provided for in this act in any other manner or in any other place, or who shall issue the same to any other person than as provided by law, or regulation made in pursuance thereof, or who shall knowingly affix or permit to be affixed any such stamp to any cask or package of spirits of which the whole or any part has been distilled, rectified, compounded, removed, or sold, in violation of law, or which has in any manner escaped payment of tax due thereon, shall, for every such offence, be fined not less than five hundred dollars nor more than three thousand dollars, and be imprisoned for not less than six months nor more than three years.

SEC. 30. And be it further enacted, That if any distiller shall desire to reduce the producing capacity of his distillery, he shall give notice of such intention in writing to said assessor, stating the quantity of spirits

notice.

which he desires thereafter to manufacture or produce every twenty-four leries to give hours, and thereupon said assessor shall proceed, at the expense of the Assessor to distiller, to reduce and limit the producing capacity of the distillery to place covers upthe quantity stated in said notice, by placing upon a sufficient number of on tubs, &c. the fermenting tubs close-fitting covers, which shall be securely fastened by nails, seals, and otherwise, and in such manner as to prevent the use of such tubs without removing said covers or breaking said seals, and shall adopt such other precautions as shall be prescribed by the commissioner of internal revenue to reduce the capacity of said distillery. And Penalty for breaking, &c. any person who shall break, injure, or in any manner tamper with any any lock, &c. lock, seal, or other fastening applied to any furnace, still, or fermenting or opening tub tub, or other vessel, in pursuance of the provisions of this act, or who &c. shall open or attempt to open any door, tub, or other vessel which shall have been locked or sealed, or otherwise closed or fastened as herein provided, or who shall use any furnace, still, or fermenting tub, or other vessel which shall be so locked, sealed, or fastened, shall be deemed guilty of a felony, and, on conviction, shall be fined not less than one thousand dollars, nor more than five thousand dollars, and imprisoned for not less than one year, nor more than three years.

of

Water to be

SEC. 31. And be it further enacted, That whenever any officer shall require that the water contained in any worm tub in a distillery, at any drawn off from time when the still shall not be at work, shall be drawn off, and the tub tub and worm worm tub, and and worm cleansed, the water shall forthwith be drawn off, and the tub cleansed when and worm cleansed by the distiller or his workmen accordingly; and the required. water shall be kept and continued out of such worm tub for the space two hours, or until the officer has finished his examination thereof; and Penalty for for any refusal or neglect to comply with the requisition of the officer in refusal or negthis behalf, or the provision in this clause contained, the distiller shall forfeit the sum of one thousand dollars, and it shall be lawful for the officer to draw off such water, or any portion of it, and to keep the same drawn off for so long a time as he shall think necessary.

lect.

Revenue

officers may at distilleries, &c. and make inspections and

any time enter

take account.

SEC. 32. And be it further enacted, That it shall be lawful for any revenue officer, at all times, as well by night as by day, to enter into any distillery, or building, or place, used for the business of distilling, or in connection therewith, for storage or other purposes, and to examine, gauge, measure, and take an account of every still or other vessel or utensil of any kind, and of all low wines, and of the quantity and gravity of all mash, wort, or beer, and of all yeast, or other compositions for exciting or producing fermentation in any mash or beer, and of all spirits and of all materials for making or distilling spirits, which shall be in any such distillery or premises, or in the possession of the distiller; and if any Penalty for revenue officer, or any person called by him to his aid, shall be hindered, obstructing or hindering revobstructed, or prevented by any distiller or by any workman, or other enue officer. person acting for such distiller or in his employ from entering into any such distillery, or building, or place as aforesaid; or if any such officer shall be by the distiller, or his workman, or any person in his employ, prevented or hindered from, or opposed, or obstructed, or molested in the performance of his duty under this act, in any respect, the distiller shall forfeit the sum of one thousand dollars. If any officer, having demanded After demand admittance into a distillery or premises of a distillery, and having de- to enter and reclared his name and office, shall not be admitted into such distillery of officers may premises by the distiller or other person having charge of the same, it break into disshall be lawful for such officer, at all times, as well by night as by day, to break, open by force any of the doors or windows, or to break through any of the walls of such distillery or premises necessary to be broken open or through, to enable him to enter the said distillery or premises; and the distiller shall forfeit the sum of one thousand dollars.

fusal, revenue

tilleries.

Forfeiture.

Distillers,

SEC. 33. And be it further enacted, That on the demand of any revenue officer, every distiller, rectifier, or compounder of spirits shall furnish rectifiers, &c.

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