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20 July 1868. sioner of internal revenue, whose decision in the matter shall be final. A new bond When new bond may be required in case of the death, insolvency or removal of either of the sureties, may be required. and in any other contingency, at the discretion of the assessor or commissioner of
internal revenue. Any person failing or refusing to give the bond herein before required, or to renew the same, or giving any false, forged or fraudulent bond, (a) shall forfeit the distillery, distilling apparatus and all real estate and premises connected therewith, and 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.
Penalty for failure.
103. No bond of a distiller shall be approved unless he is the owner in fee, unWhen bond to be encumbered by any mortgage, judgment or other lien, of the lot or tract of land on which the distillery is situated; or unless he files with the assessor, in connection with his notice, the written consent of the owner of the fee, and of any mortgagee, judgment-creditor or other person having a lien thereon, duly acknowledged, that the premises may be used for the purpose of distilling spirits, subject to the provisions of law, and expressly stipulating that the lien of the United States for taxes and penalties shall have priority of such mortgage, judgment or other encumbrance, and that in case of the forfeiture of the distillery premises, or any part thereof, the title of the same shall vest in the United States, discharged from any such mortgage, judgWhen owner of a ment or other encumbrance. In any case where the owner of a distillery or distilling may be permitted apparatus, erected prior to the passage of this act, has an estate for a term of years
to give bond.
only, in the lot or tract of land on which the distillery is situated, the lease or other evidence of title to which shall have been duly recorded prior to the passage of this act, (b) the value of such lot or tract of land, together with the building and distilling apparatus, shall be appraised in the manner to be prescribed by the commissioner of internal revenue; and the assessor is hereby authorized to accept, in lieu of the said written consent of the owner of the fee, the bond of said distiller with not less than two sureties, who shall be residents of the collection district or county, or an adjoining county in the same state, in which the distillery is situated, and shall be the owners of unencumbered real estate in said district or county, or adjoining county, equal to such appraised value. The penal sum of said bond shall be equal to the appraised value of said lot or tract of land, together with the buildings and distilling apparatus; and such bonds shall be conditioned that in case the distillery, distilling apparatus or any part thereof, shall, by final judgment, be forfeited for the violation of any of the provisions of law, the obligors will pay the amount stated in said bond; said bond shall be in such form as the commissioner of internal revenue shall prescribe.
104. Every distiller and person intending to engage in the business of a distiller shall, previous to the approval of his bond, (c) cause to be made, under the direction of the assessor of the district, an accurate plan and description, in triplicate, of the distillery and distilling apparatus, distinctly showing the location of every still, boiler, doubler, worm-tub and receiving-cistern, the course and construction of all fixed pipes used or to be used in the distillery, and of every branch thereof, and of every cock, or joint thereof, and of every valve therein, together with every place, vessel, tub or utensil from and to which any such pipe shall lead, or with which it communicates; such plan and description shall also show the number and location and cubic contents of every still, mash-tub and fermenting-tub, together with the cubic contents of every receiving cistern, and the color of each fixed pipe, as required in this act. One copy of said plan and description shall be kept displayed in some conspicuous place in the distillery; two copies shall be furnished to the assessor of the district, one of which shall be kept by him, and the other transmitted to the commissioner of internal revenue. The accuracy of every such plan and description shall be verified by the assessor, the draughtsman and the distiller; and no alteration shall be made in such distillery without the consent, in writing, of the assessor, which alteration shall be shown on the original or by a supplemental plan and description, and a reference thereto noted on the original, as the assessor may direct; and any supplemental plan and description shall be executed and preserved in the same manner as the original.
105. Immediately after the passage of this act, every assessor shall proceed, at the (a) See United States v. O'Brien, 7 Int. R. Rec. 61. (b) The act 10 April 1869 provides that in case of a distillery or distilling apparatus erected prior to the 20th of July 1868, on a tract or lot of land held under a lease, or other evidence of title, less than fee simple, which was not required by the laws of the state to be recorded, in order to be valid at the time of its execution, or in any case where the title was then or has continued to be in litigation, or where the owner is possessed of the fee, but encumbered with a mortgage executed and duly recorded prior to the said 20th of July 1868, and not due, or where the fee is
Plans and descriptions to be filed, in tripli
held by a feme covert, minor, person of unsound mind, or other person incapable of giving consent, as required by said act, a bond may be taken, at the direction of the commissioner, as provided for in the 8th section of the act, for a distillery erected on land. the lease or other evidence of title to which was duly recorded prior to the passage of the act: provided that nothing herein con tained shall be so construed as to apply to any distillery or distilling apparatus not erected prior to July 20th 1868. 16 Stat. 41. (c) See United States v. Thirty-five Barrels of Spirits, 9 Int. R. Rec. 67.
expense of the United States, with the aid of some competent and skilful person, to be 20 July 1868. designated by the commissioner of internal revenue, to make survey of each distillery Distilleries to be registered or intended to be registered for the production of spirits in his district, to surveyed. estimate and determine its true producing capacity, and in like manner shall estimate and determine the capacity of any such distillery as may hereafter be so registered in said district; a written report of which shall be made in triplicate, signed by the Assessor to reassessor and the person aiding in making the same, one copy of which shall be fur- port thereon. nished to the distiller, one retained by the assessor, and the other immediately transmitted to the commissioner of internal revenue. If the commissioner of internal revenue shall at any time be satisfied that such report of the capacity of a distillery is in any respect incorrect or needs revision, he shall direct the assessor to make in like manner another survey of said distillery; the report of said survey shall be executed in triplicate and deposited as hereinbefore provided.
be within 600 feet
106. It shall not be lawful for any assessor to assess a special tax upon any distiller, Ibid. 11. or for the collector to collect the same, or for any distiller who has herotofore paid a Special tax not to special tax as such, to continue the business of distilling, until such distiller shall have be assessed, until bond given. given the bond required by this act, and shall have complied with the provisions of law having reference to the registration and survey of distilleries, and having reference to the arrangement and construction of distilleries, and the premises connected therewith, in manner and as required by this act; nor shall it be lawful for any assessor of Distillery not to internal revenue to assess, or for any collector to collect, any special tax for distilling of rectifying es on any premises distant less than six hundred feet from any premises used for rectifying; nor shall any assessor assess, or collector collect, any special tax for rectifying distilled spirits on any premises distant less than six hundred feet from any distillery, when the distillery and rectifying establishments are occupied and used by different persons; nor shall the processes of distillation and rectification both be carried on within the distance of six hundred feet. In all cases where a distillery and rectifying establishment, distant the one from the other less than six hundred feet, are occupied and used by the same person, said person shall have the right to elect which business shall be discontinued at that place. In all cases where rectifying or distilling shall be discontinued under the provisions of this section, and the time for which the special tax for rectifying or distilling was paid remains unexpired, the secretary of the treasury is hereby authorized to refund, out of any money in the treasury not otherwise appropriated, on requisition of the commissioner of internal revenue, a proportionate part of any sum originally paid for special tax therefor, which shall be in such ratio to the whole sum paid as the unexpired time for which special tax was paid shall 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.
107. 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- Stills, &c., not to house, nor on board of any vessel or boat, nor in any building or on any premises where be erected in cerbeer, lager beer, ale, porter or other fermented liquors, vinegar or ether are manufactured or produced, or where sugar or syrups 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 Penalty. 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 the court: Provided, That saleratus may be manufactured, or meal or flour ground from grain, in any building or on any premises where spirits are distilled; but such meal or flour only to be used for distillation on the premises.
108. There shall be assessed and collected monthly, from every authorized distiller whose distillery has an aggregate capacity for mashing and fermenting twenty bushels Distillers to pay of grain or less, or sixty gallons of molasses or less, in twenty-four hours, a tax of two a per diem tax 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.
109. 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.
110. Every distiller shall provide, at his own expense, a warehouse, to be situated on and to constitute a part of his distillery premises, to be used only for the storage of distilled 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 or permitted in the walls of such warehouse leading into the distillery or 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 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.(a)
111. The owner, agent or superintendent of any distillery, established as hereinbefore provided, shall erect, in a room or building to be provided and used for that purpose, and for no other, and to be constructed in the manner to be prescribed by the commissioner 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 How constructed. hours, into which shall be conveyed all the spirits produced in said distillery; and each
20 July 1868 2 14.
Manufacturers of stills, &c., to notify assessor before removal.
Penalty for setting up, without permit.
Ibid. 15. Distillers to provide bonded warehouses.
Tax to be paid before removal.
Ibid. 16. Receiving cisterns to be erected.
When spirits may be drawn off.
How apparatus for distilling to be constructed.
of such cisterns shall be so constructed as to leave an open space of at least three feet between the top thereof and the floor or roof above, and of not less than eighteen inches between 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. (b) Such cisterns and the room in which they are contained shall be in charge of and under the lock and seal of the internal revenue gauger designated for that duty; and on the third day after the spirits are conveyed into such cisterns, the same shall 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.
112. 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 placed as to be easily accessible to any revenue officer, and each tub shall 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 not less than one foot from the floor; and every fixed pipe to be used by 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
(a) The passage of this act did not affect the validity of transportation bonds given under the act of 1866. United States v. Dutcher, 8 Int. R. Rec. 161. s. c. 1 Chicago Leg. News 57.
(b) See United States v. M'Kim, 16 Pitts. L. J. 133. s. c. 10 Int. R. Rec. 74.
the sum of one thousand dollars. No assessor shall approve the bond of any distiller 20 July 1868. until all the requirements of the law, and all regulations made by the commissioner of Bond not to be internal revenue in relation to distilleries, in pursuance thereof, shall have been com- approved until compliance. plied with. Any assessor who shall violate the provisions of this section shall forfeit and pay two thousand dollars, and shall be dismissed from office.
accessible to officers.
113. Every person engaged in distilling or rectifying spirits, and every wholesale Ibid. 18. liquor dealer and compounder of liquors, shall place and keep conspicuously on the Signs regulated. 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 Fences, &c. around the premises of any distillery, so as to prevent easy and immediate 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 other person who may be authorized to make survey or inspections of the premises or of the contents thereof; and said distillery Distilleries to be 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 Penalties for 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 than one month nor more than six months. And any person who shall work in any distillery, rectifying establishment, wholesale liquor store, or in the store of any compounder of liquors, on which no sign shall be placed and kept as herein before provided; and any person who shall knowingly receive at, carry or convey, any distilled spirits to or from any such distillery, rectifying establishment, warehouse or store; or who shall knowingly carry and deliver any grain, molasses or other raw material 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.
be made therein.
114. Every person making or distilling spirits, or owning any still, boiler or other Ibid. 19. vessel used for the purpose of distilling spirits, or having such still, boiler or other ves- How books of dis sel so used, under his superintendence, either as agent or owner, or using any such still, tillers to be kept. boiler or other vessel, shall, from day to day, make or cause to be made, true and What entries to exact entry in a book or books, to be kept by him, in such form as the commissioner of internal revenue may prescribe, (a) 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 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 fermenting period, and shall remain empty for a period of twenty-four hours.
115. On the first, eleventh and twenty-first days of each month, or within five days
(a) He must keep books showing the facts required by the statute, though the commissioner has prescribed nothing on the subject. United States v. Dutcher, 7 Int. R. Rec. 122.
thereafter, respectively, every distiller shall render to the assistant assessor an account, in duplicate, taken from his books, stating the quantity and kind of materials used for furnish duplicate the production of spirits, each day, and the number of wine gallons and of proof gallons
20 July 1868.
Where book to be kept.
Penalty for making false entries,
of spirits produced and placed in warehouse. And the distiller or the principal manager of the distillery shall make and subscribe the following oath, to be attached to said
Ibid. ¿ 21. Duties of storekeepers.
distiller (or principal manager, as the case may be), of the distillery at, do solemnly swear that, since the date of the last return of the business of said distillery, dated day of to both inclusive, there was proday of 9 duced 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, herein before specified, and no more."
116. 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 every such false entry made or omission, the distiller shall forfeit and pay a penalty of one thousand dollars. And if any such false entry shall be made or any entry shall be omitted therefrom, with intent to defraud, (a) 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 either of said books, or shall cancel, obliterate or destroy any part of either of such books, or any entry therein, with intent to defraud, or shall permit the same to be done, or such books, or either of them, be not produced when required by any revenue officer, the distillery, distilling apparatus, and the lot or tract of land on which it stands, and all personal property of every kind and description on said premises used in the business there carried on, shall be forfeited to the United States. And any person making such false entry, or omitting to make any entry herein before 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.
Ibid. 20. 117. On receipt of the distiller's first return in each month, the assessor shall inquire and determine whether said distiller has accounted, in his returns for the preceding Assessor to determine monthly month, for all the spirits produced by him; and to determine the quantity of spirits as to sufficiency of returns.
thus to be accounted for, the whole quantity of materials used for the production of spirits shall be ascertained; and forty-five gallons of mash or beer brewed or fermented from grain shall represent not less than one bushel of grain, and seven gallons of mash or beer brewed or fermented from molasses shall represent not less than one gallon of molasses. 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.(b)
118. The storekeeper assigned to any distillery warehouse shall also have charge of the distillery connected 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 internal 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
(a) In a prosecution under this section, the intent to defraud must be established affirmatively. United States v. Thirty-five Barrels of Spirits, 9 Int. R. Rec. 67.
(b) The act 10 April 1869 provides that in case of distilleries having a producing capacity of less than 100 gallons in twenty
four hours, and in which grain or meal is mashed by hand, and without the use of steam, sixty gallons of mash, or beer brewed or fermented from grain, shall represent not less than one bushel of grain. 16 Stat. 42.