the purpose, under such rules and regulations as the commissioner of in- tilled spirits to make daily certernal revenue may prescribe, the number of proof gallons of spirits tain entries in purchased or received, of whom purchased and received, and the number books. of proof gallons sold or delivered; and every rectifier or wholesale Penalty for dealer who shall neglect or refuse to keep such record shall forfeit all neglecting or refusing so to do. spirits in his possession, together with the apparatus, tools, and imple ments used, and be subject to a fine of five hundred dollars, or imprisonment for not less than six months nor more than one year, in the discretion of the court. And every rectifier shall mark on each package of five mark name and gallons or more of distilled or rectified spirits sold by him, his name and place of business. Rectifiers to place of business on certain packages. Warehouse for storage of bond- vided by owners how to be used SEC. 27. And be it further enacted, That the owner or owners of any distillery shall provide at his or their own expense a warehouse suitable for the storage of bonded spirits, of [his or] their own manufacture only; or he or they may provide a secure room in a suitable building, to be used as such warehouse, 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 thereof, leading to any other room or building used for any other purpose, or into the distillery; and after a bond has been given, as hereinafter provided, such warehouse or room, when approved by the Secretary when may be declared a bondof the Treasury, on report of the district collector, is hereby declared to ed warehouse; be a bonded warehouse of the United States, and shall be used only for the storing of spirits manufactured by the o[w]ner, agent, or superintendent of such distillery, and shall be under the custody of the inspector as hereinafter provided; and shall be kept locked up by the proper officer and kept. in charge, at all times, except when he shall be present; and the tax on the spirit stored in such warehouse shall be paid before removal from such warehouse, unless removed in pursuance of law. And the owner or owners of such warehouse shall execute a general bond to the United States with two or more sureties, to be approved by the collector; and such bond shall be for not less than the amount of taxes on the spirits to be covered thereby, and in such form, and containing such conditions, as shall be approved by the Secretary or the Treasury, and shall be changed form and condior renewed from time to time in regard to the amount and sureties thereof, as the collector, with the approval of the Secretary of the Treasury, changed or remay require. Tax on spirits stored therein to be paid before. removal. Owners to execute a general bond; penal sum; tions; shall be newed. General bonded warehouses for storage, &c. and their pay. SEC. 28. And be it further enacted, That general bonded warehouses, for the storage of spirits or other merchandise allowed by law to be placed in bond to secure the payment of the internal revenue tax there- may be estabon, or the exportation thereof, may be established under such rules and lished. regulations and upon the execution of such bonds as the Secretary of the Treasury may prescribe, and shall be in the immediate custody of store- Storekeepers keepers who shall be appointed for that purpose, whose compensation shall be paid monthly to the collector of the district by the owners or proprie tors of such warehouse, and shall not exceed the rates which may be allowed to storekeepers of bonded warehouses established under the laws and regulations relating to customs: Provided, That any article manufac- tured in a bondtured in a bonded warehouse established under the one hundred and six- ed warehouse in ty-eighth section of the internal revenue act of June thirtieth, eighteen hundred and sixty-four, and located in any of the Atlantic States, may be removed therefrom for transportation to a customs bonded warehouse at any port on the Pacific coast of the United States, for the purpose only of being exported therefrom, under such rules and regulations and upon the execution of such bonds or other security as the Secretary of the An inspector Treasury may prescribe. Removal of articles manufac the Atlantic States to a customs bonded warehouse on Pacific coast. Vol. xiii. p. 296. to be appointed SEC. 29. And be it further enacted, That there shall be appointed by for every distilthe Secretary of the Treasury an inspector for every distillery established lery. [Repealed. according to law, who shall take an oath faithfully to perform his duties; See 1867, ch. and who shall take an account of all the meal and vegetable productions 169, § 17. Post, p. 481.] Duties of inspectors of distilleries. made, &c. by owners. Certificate of inspector to be indorsed there on. Inspector not to engage in other business. Pay to be assessed on distil ler. Fees for in spection. or other substances to be used for the purpose of producing spirits, when put into the mash tub or otherwise used; and shall inspect, gauge, and prove all the spirits distilled, under such rules and regulations as may be prescribed by the commissioner of internal revenue; and shall take charge of the bonded warehouse established for the distillery in conformity to law; and such warehouse shall be in the joint custody of such inspector and the owner thereof, his agent or superintendent; and when Entry for spir- any spirits shall be placed in such warehouse, an entry therefor, in such warehouse to be form as shall be prescribed by regulations, shall immediately be made and signed by the owner of said spirits, and shall have indorsed thereon a certificate of the inspector that the spirits mentioned have been duly inspected and received in said warehouse, and such entry and certificate shall be filed with the collector of the district; and said inspector shall not engage in any other business while employed as an inspector, and shall be paid five dollars per day for the time during which he is engaged; and the amount of compensation thus paid for inspection shall be assessed by the assessor upon the distiller, and returned to the collector monthly for collection; and in addition to the above compensation, such inspector shall receive such fee as may be prescribed by the commissioner of internal revenue for each and every proof gallon of distilled spirits inspected by him and removed to the bonded warehouse, which shall be paid by the distiller or owner of the spirits; but no compensation shall be allowed to such inspector for more than one inspection of such spirits. And in case the duties of such inspector shall be greater at any time than he can perform, upon the joint application of the inspector and owner of such distillery, the Secretary of the Treasury may appoint an assistant inspector; and upon the refusal of the distiller to join in such application, the collector shall decide as to such necessity; and such assistant inspector shall qualify in the same manner and be subject to the same penalties as the inspector, and he shall be paid in the same manner as the inspector, at a rate not exceeding the sum of three dollars per day while so employed; and in case of disagreement as to the necessity of retaining the services of such assistant, between the owner of the distillery and the inspector, the collector shall decide as to such necessity, and his decision In absence of in the matter shall be final. And in case of absence by sickness, or from Inspector and assistant, collector any other cause, of such inspector or assistant, the collector may desigmay designate a nate a person to take temporary charge of such distillery and warehouse, person to take who shall during such absence perform the duties, receive the same rate temporary charge, &c. of pay, and be paid in the same manner, as said inspector or assistant for Penalty for the time he may be so employed: Provided, That the owner, agent or suusing, &c. mate- perintendent of any distillery who shall use, cause or permit to be used, rials for making spirits, for distill- any materials for the purpose of producing spirits, or shall distil or reing or removing move any spirits in the absence of the acting inspector or assistant, withspirits in absence of acting, &c. in- out permission granted by the collector of the district, shall forfeit and spector, without, pay double the amount of taxes on the spirits so produced, distilled, or &c.; When assistant inspector may be appointed. Duties, pay, &c. of assistant inspector. for removing spirituous, &c. liquors, &c. under wrong brand. General inspectors of spirits to be ap- removed, and in addition thereto be liable to a fine of one thousand dollars, to be recovered in the manner provided for other penalties: Provided further, That any person who shall ship, transport or remove any spirituous or fermented liquors or wines, under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the casks or packages containing the same, or who shall cause the same to be done, shall forfeit the same, and shall, on conviction thereof, be subject to and pay a fine of five hundred dollars. SEC. 30. And be it further enacted, That there shall be appointed by the Secretary of the Treasury, in every collection district where the same may be necessary, one or more general inspectors of spirits, who shall be entitled to receive such fee as may be prescribed by the commissioner of internal revenue for each and every proof gallon gauged and proved by him, to be paid by the owner of the spirits; and any owner, agent, or su Penalty upon perintendent of any distillery or bonded warehouse who shall refuse to admit an inspector upon such premises, so far as it may be necessary for owner, &c. of the performance of his duties, or who shall obstruct an inspector in the refusing to admit distillery, &c. for performance of his duties, shall forfeit and pay the sum of five hundred inspector on predollars, to be recovered in the manner provided for recovery of other mises, &c. penalties imposed by this act. make certain en to render under oath duplicate accounts to as sessors tri SEC. 31. And be it further enacted, That every person making or dis- Persons maktilling spirits, or owning any still, boiler, or other vessel used for the pur- spirits, or owning ing or distilling pose of distilling spirits, or having such still, boiler, or other vessel so stills, &c. to used under his superintendence, either as agent or owner, or using any tries daily in a such still, boiler, or other vessel, shall, from day to day, to make, or cause book; to be made, true and exact entry in a book, to be kept in such form as the commissioner of internal revenue may prescribe, of the number of pounds or gallons of materials used for the purpose of producing spirits, the number of gallons of spirits distilled, the number of gallons placed in warehouse, and the proof thereof, and the number of gallons sold, with the proof thereof, and the name and place of business or residence of the person to whom sold; and shall also on the first, eleventh, and twentyfirst days of each month, or within five days thereafter, render to the assessor or assistant assessor an account in duplicate, taken from his books in the particulars hereinbefore recited, and verified by oath, of all the monthly. facts occurring after the last day of account preceding. The entries to be made in the books of the distiller as aforesaid shall, upon the several days when the returns are made, as provided, be verified by oath or affir- Entries, how to mation of the person or persons by whom such entries shall have been be verified. made, in the presence of the assessor or assistant assessor, or other proper officer, who shall append thereto his certificate of the execution of the same. The owner, agent, or superintendent of any distillery shall, in If entries in case the original entries required to be made in his books by this act books are not made by owner, shall not have been made by himself, subjoin to the certificate of the per- what certificate son by whom they were made the following oath or affirmation: "I do is to be made by certify that to the best of my knowledge and belief the foregoing entries owner. are just and true, and that I have taken all the means in my power to make them so." Said book shall always be open for the inspection of Books and preany assessor, assistant assessor, collector, deputy collector, revenue agents, mises to be open or inspectors, and any premises where distilling shall be carried on shall to revenue officer for inspecbe open to said officers, or either of them, at all times. Any person who tion. shall violate the provisions of this section shall for every such offence bePenalty for liable to a fine of five hundred dollars. Any person who shall render an provisions of this account under the provisions of this section which shall be false or fraud- section. ulent shall be liable to a fine of not less than five hundred dollars, or to imprisonment not less than six months. violation of the Tax upon cer tain distilled spirits; to be paid by whom; to be a lien; to be collected SEC. 32. And be it further enacted, That there shall be levied, collected, and paid on all distilled spirits upon which no tax has been paid according to law, a tax of two dollars on each and every proof gallon, to be paid by the distiller, owner, or any person having possession thereof; and the tax shall be a lien on the spirits distilled, on the distillery used for distilling the same, with the stills, vessels, fixtures, and tools therein, Post, p. 480. and on the interest of said distiller in the lot or tract of land whereon the said distillery is situated, from the time said spirits are distilled, until the said tax shall be paid: Provided, That the tax on all spirits shall be col- at no lower rate lected at no lower rate than the basis of first-proof, and shall be increased first proof. in proportion for any greater strength than the strength of first-proof. SEC. 33. And be it further enacted, That proof spirits shall be held and taken to be that alcoholic liquor which contains one half its volume be what. of alcohol of a specific gravity of seven thousand nine hundred and thirty- Post, p. 480. nine ten thousandths (.7939) at sixty degrees Fahrenheit; and the Secretary of the Treasury is hereby authorized to adopt, procure, and prescribe for use, such hydrometers, weighing and gauging instruments, meters or than the basis of Proof spirit to Instruments other means for ascertaining the strength and quantity of spirits subject for weighing and to tax, and to prescribe such rules and regulations as he may deem necesgauging spirits. sary to insure a uniform and correct system of inspection, weighing, and gauging of spirits subject to tax throughout the United States. And in Gallon to mean all sales of spirits hereafter made, where not otherwise specially agreed, a gallon of first a gallon shall be taken to be a gallon of first-proof, according to the foregoing standard set forth and declared for the inspection and gauging of spirits throughout the United States. proof. vided by owner Receiving cis- SEC. 34. And be it further enacted, That the owner, agent, or superterns to be pro- intendent of any distillery established as hereinbefore provided, shall of distillery, and erect, in a room or building to be provided and used for that purpose, and how located; for no other, two or more receiving cisterns, each to be at least of sufficient capacity to hold all the spirits distilled during the day of twentyfour hours, into one of which shall be conveyed each day all the spirits how to be con- manufactured in said distillery during that day; and such cisterns shall structed; be so constructed as to leave an open space of at least three feet between the tops thereof and the floor or roof above, and of not less than eighteen inches between the bottoms thereof and the floor below, and shall be separated in such a manner as will enable the inspector to pass around the same, and shall be connected with the outlet of the stills, boilers, or other vessels used for distilling, by suitable pipes or other apparatus so to be under the constructed as always to be exposed to the view of the inspector; such lock and seal of cisterns and the room in which they are contained shall be in charge of and under the lock and seal of the inspector; and on the third day after the spirits are conveyed into such cisterns the same shall be drawn off into casks or other packages, under the supervision of the inspector, and shall be immediately inspected, gauged, proved, and the casks or packages marked as herein provided, and be removed directly to the bonded warehouse before mentioned: Provided, That the spirits may be drawn off from said cisterns at any time previous to the third day, if so desired Locks and seals, by the owner, agent, or superintendent of such distillery; and all locks and seals required by law shall be provided by the Secretary of the Treasury, at the expense of the owner of the distillery or warehouse, and the keys shall always be in the custody of the inspector, or assistant inspector, or the officer having charge of the distillery or warehouse. the inspector. Spirits conveyed to such cisterns, when to be drawn off, inspected, &c. how to be pro vided. Penalty for knowingly, &c. using false weights, &c. or making false records; for tampering with locks or seals; SEC. 35. And be it further enacted, That any person who shall knowingly and fraudulently use any false weights or measures in ascertaining, weighing, or measuring the quantities of grain, meal, or vegetable materials, molasses, beer or other substances to be used for distillation, or who shall fraudulently make false record of the same, or who shall destroy or tamper with any locks or seal which may be placed on any cistern, rooms, or buildings, by the duly authorized officers of the revenue, shall on conviction thereof be imprisoned for the term of two years, and pay a fine not exceeding one thousand dollars, in the discretion of the for using any court; and any person who shall use any molasses, beer, or other substances, whether fermented on the premises or elsewhere, for the purpose producing spirits of producing spirits, before an account of the same shall have been regiscount of them is tered in the proper record book provided for this purpose, shall forfeit registered. and pay the sum of one thousand dollars for each and every offence so committed. substances for before an ac Tax on wines, made in imita tion of cham pagne and put up in bottles, &c.; Tax to be paid by whom. SEC. 36. And be it further enacted, That on all wines, liquors, or compounds known or denominated as wine, made in imitation of sparkling wine or champagne, and put up in bottles in imitation of any imported wine, or with the pretence of being imported wine, or wine of foreign growth or manufacture, there shall be levied and paid a tax of six dollars per dozen bottles, each bottle containing more than one pint, and not more than one quart, or three dollars per dozen bottles, each bottle containing not more than one pint; said tax to be paid by the manufacturer, owner, or person having possession thereof; and the returns, assessment, collec tion, and time of collection of the tax on such imitation wines shall be Returns, assesssubject to the regulations of the commissioner of internal revenue. And ments, &c. Penalty for any person who shall wilfully and knowingly sell or offer for sale any knowingly, &c. such wine made after this act takes effect, upon which the tax herein im- selling such wine posed has not been paid, or which has been fraudulently evaded, shall, not been paid. upon conviction thereof, be subject to a penalty of one thousand dollars, or to imprisonment not exceeding one year, at the discretion of the court. on which tax has all assistance for Distilled spirits &c. before reto be inspected, moval to a bonded warehouse; into casks, &c.; casks, &c. how to be drawn to be branded. Post, p. 481. No cask to be taken from ware house, unless so branded. Inspectors to make prompt SEC. 37. And be it further enacted, That every owner, agent, or super- Owners, &c. of intendent of any distillery shall, at all times when required, supply all distilleries to give assistance, lights, ladders, tools, staging, or other things necessary for inspecting their inspecting the premises, stock, tools, and apparatus, belonging to such per- premises. son, and shall open all doors, and open for examination all boxes, packages, and all casks, barrels, and other vessels not under the control of the inspector, when required so to do by any duly authorized officer, under a penalty of two hundred dollars for any refusal or neglect so to do. SEC. 38. And be it further enacted, That all spirits distilled shall, before the same are removed to the bonded warehouse, be inspected, gauged, and proved by the inspector appointed for that purpose, after the same has [have] been drawn into casks or packages, each of not less capacity than twenty gallons, wine measure, and said inspector shall mark by cutting, branding, or otherwise upon the cask or package containing such spirits, in a manner to be prescribed by the commissioner of internal revenue, the quantity and proof of the contents of such cask or package, with the date of inspection, the collection district, the name of the inspector and the name of the distiller, and also the number of each cask in progressive order, such progressive number, for every distiller, to begin with number one with the first cask or package inspected after this act takes effect, and subsequently with number one with the first cask inspected on or after the first day of January, in each year, and no two or more casks warehoused in the same year by the same distiller shall be marked with the same number, and the officer in charge of the warehouse shall refuse to allow any cask of spirits to be taken out therefrom which has not marked thereon all the several particulars aforesaid, and in the manner required by law. And the inspector or other revenue officer in charge of any distillery shall make a prompt return of all spirits inspected by him in accordance with the provisions of law, and the name of the distiller, to the collector, and a duplicate thereof to the assessor of the district; and any Penalty for person who shall fraudulently evade or attempt fraudulently to evade the evading or attempting to payment of the tax upon any spirits distilled as aforesaid, by changing evade payment any marks upon any such cask or package, or in any other manner what- of tax; ever, or who shall fraudulently put into such cask or package spirits of greater strength than that inspected and certified to by the inspector, shall pay double the amount of tax on each proof gallon of the quantity of such spirits, to be assessed and collected as in case of other taxes, and forfeit and pay as a penalty the additional sum of five hundred dollars for each cask or package so altered or changed, to be recovered as provided by law; and any inspector, assistant inspector, or officer temporarily in charge of any distillery, who shall conspire with the proprietor of any distillery or with any other person or persons to defraud the United States of the revenue or tax arising from distilled spirits or any part thereof, or who shall, with intent to defraud the United States of such revenue or tax, make any false or fraudulent entry, certificate, or return, or place any false or fraudulent mark upon any cask or package, shall, on conviction thereof, pay a fine of not less than one thousand nor more than five for placing thousand dollars, and be imprisoned for not less than two nor more than false marks upor five years; and any person who shall fraudulently use any cask or pack- for using casks, age bearing inspection marks, for the purpose of selling any other spirits &c. to sell spirits than that so inspected, or for selling spirits of a quantity or quality differ- of a quantity or quality different ent from that so inspected, shall be imprisoned for a term of six months or from that in returns. for putting into casks spirits of greater strength; upon inspector, &c. for conspiring to defraud the United States of the tax; for making false entries or returns; casks, &c.; spected; |