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. 20 July 1868. Ibid. § 23. have been com work. 119. Every distiller, at the hour of twelve meridian, on the third day after that on which his bond shall have been approved by the assessor, shall be deemed to have When distilling commenced and thereafter to be continuously engaged in the production of distilled to be deemed to spirits in his distillery, except in the intervals when he shall have suspended work, as menced. 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 Suspension of 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 district, and by him transmitted to the commissioner of internal revenue. No Resumption of 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 resumed in said distillery, which fact shall be immediately reported to the assessor of the district, and by him transmitted to the commissioner of internal revenue. Any Penalty for viodistiller, after the time fixed in said notice declaring 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 distillery, or on any premises connected therewith, or who shall have in his possession, or under his control, any mash, wort or beer, with intent to 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. business. lation. Ibid. 23. 120. All distilled spirits shall be drawn from the receiving-cisterns into casks, each of not less capacity than twenty gallons wine measure, and shall thereupon be gauged, Liquors to be proved and marked by an internal-revenue gauger, by cutting on the cask containing gauged, proved such spirits, in a manner to be prescribed by the commissioner of internal revenue, the and marked. quantity in wine gallons, and in proof gallons, of the contents of such cask, and shall be immediately removed into the distillery warehouse; and the gauger shall, in presence of the storekeeper of the warehouse, place upon the head of the cask an engraved stamp, which shall be signed by the collector of the district and the storekeeper and 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 Serial numbers. 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: 121. And the distiller or owner of all spirits so removed to the distillery warehouse Entry for de shall, on the first, eleventh and twenty-first days of each month, or within five days posit. 20 July 1868. thereafter, enter the same for deposit in such warehouse, under such rules and regula- Form of entry. the Oath. Entry for deposit in distillery warehouse. district, state of on the day of in distillery warehouse ———, in anno Domini And the entry shall specify the kind of spirits, the whole number of casks, 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 spirits contained in them; all of which shall be verified by the oath or affirmation of the distiller or owner of the same Bond for duties. attached to the entry. And the said distiller or owner shall give his bond in duplicate, with one or more sureties, satisfactory to the collector of the district, conditioned that the principal 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. Ibid. § 24. Withdrawal from warehouse. Form of entry. [bid. 25. Casks to be stamped before removal. 122. 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 withdrawal entry, in duplicate, and in form as follows: Entry for withdrawal of distilled spirits from warehouse. Tax paid. day of anno Domini ware by 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. 123. 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: Duties of gauger. 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 num ber of the stamp, which cutting or burning shall be erased when such cask is emptied, 20 July 1868. by cutting or burning a cancelling line across such marks or brands. (a) fied spirits. 124. Whenever any cask or package of rectified spirits shall be filled for shipment, Stamp for rectisale or delivery, on the premises of any rectifier, who shall 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: dealer's stamp. 125. Whenever any cask or package of distilled spirits shall be filled for shipment, Wholesale liquor sale or delivery on the premises of any wholesale liquor dealer or 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: be affixed. 126. All blanks in any of the above forms shall be duly filled in accordance with the How stamps to facts in each case; and the stamps above designated shall be affixed so as to fasten the same securely to the cask or package, and duly cancelled, and shall then be immediately covered with a coating of 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 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 substance. Ibid. 26. issued. 127. All stamps required for distilled spirits shall be engraved in their several kinds, in book form, and shall be issued by the commissioner of internal revenue to any col- How stamps to lector, upon his requisition, in such numbers as may be necessary in the several dis- be prepared and tricts; 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. Ibid. 27. 128. Every stamp for the payment of tax on distilled spirits shall have engraved thereon words and figures representing a decimal number of gallons, and a similar To have coupons number of gallons shall be engraved on the stub corresponding to such stamp, and be- attached. tween the stamp and the stub, and connecting them, shall be engraved 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 con- How used. tained 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 (a) The 38th section of the act 13 July 1866 provides that, brands or plates where they can be used by any other person than "any person who shall, with frandulent intent, use any inspector's brands or plates upon any cask or package containing or purporting to contain distilled spirits, or who shall knowingly make or use any counterfeit or spurious brand or plate upon any cask or package of distilled spirits, as aforesaid, shall be deemed guilty of a felony, and on conviction thereof, shall pay a fine of one thousand dollars and be imprisoned for not less than two nor more than five years, and such cask or package, with its contents, shall be forfeited to the United States. And any inspector who shall permit any person not employed by him to use any of his brands or plates, or who shall negligently or wilfully leave such those who may be in his employ, shall pay a fine not exceeding one thousand dollars, in the discretion of the court. And any inspector who shall employ any owner, agent or superintendent of any distillery or warehouse under his supervision, or who shall employ any person in the service of such owner, agent or superintendent, to use his plates or brands, or to discharge any of the duties imposed by law upon such inspector, shall, for each offence so committed, be subject to the fine last mentioned." 14 Stat. 160. Whether any part of this section be still in force, may well be doubted. For its construction, see United States v. Devlin, 5 Int. R. Rec. 182. 20 July 1868. Ibid. 28. charged with tax-paid stamps issued to them. Commissions. make 129. The books of tax-paid stamps issued to any collector shall be charged to his Collectors to be 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 the collector receiving the tax, and the assessor of the district in which 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 May be intrusted cents for each stamp; and the books 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 twentyfive 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. Other stamps. to the gauger. How accounted for. Ibid. 29. Penalty for fraudulent issu of stamps. 130. 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 ing or cancelling 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. Ibid. § 30. Reduction of capacity of distillery. Penalty for tampering with fastenings, &c. Ibid. § 31. and worm. 131. 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 which he desires thereafter to manufacture or produce every twenty-four hours, and thereupon said assessor shall proceed, at the expense of the distiller, to reduce and limit the producing capacity of the distillery to the quantity stated in said notice, by placing upon a sufficient number of the fermenting-tubs close-fitting covers, which shail 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 any person who shall break, injure or in any manner tamper with any lock, seal or other fastening applied to any furnace, still or fermenting-tub or other vessel, in pursuance of the provisions of this act, or who 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. 132. Whenever any officer shall require that the water contained in any worm-tub Cleansing of tub in a distillery, at any time when the still shall not be at work, shall be drawn off, and the tub and worm cleansed, the water shall forthwith be drawn off, and the tub and worm cleansed, by the distiller or his workmen, accordingly; and the water shall be kept and continued out of such worm-tub for the space of two hours, or until the officer has finished his examination thereof; and for any refusal or neglect to comply with the requisition of the officer in this 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. 20 July 1963. Ibid. 32. enter distilleries structing them. 133. 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 distil- Officers may ling, or in connection therewith, for storage or other purposes, and to examine, gauge, at any time. 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 obrevenue officer, or any person called by him to his aid, shall be hindered, obstructed or prevented by any distiller, or by any workman, or other 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 admittance into a distillery May break open, or premises of a distillery, and having declared his name and office, shall not be ad- if not admitted. mitted into such distillery or premises, by the distiller or other person having charge of the same, it shall 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. Ibid. 33. 134. On the demand of any revenue officer, every distiller, rectifier or compounder of spirits shall furnish strong, safe and convenient ladders of sufficient length to enable Distillers to furthe officer to examine and gauge any vessel or utensil in such distillery or premises; nish means of inspection. and shall, at all times when required, supply all assistance, lights, ladders, tools, staging or other things necessary or inspecting the premises, stock, tools and apparatus belonging to such persen, and shall open all doors, and open for examination all boxes, packages and all casks, barrels and other vessels not under the control of a revenue officer in charge, under a penalty of five hundred dollars for every refusal or neglect so to do. Ibid. 34. 135. It shall be lawful for any revenue officer, and any person acting in his aid, to break up the ground on any part of the distillery or premises of a distiller, rectifier or Power to break compounder of liquors, or any ground adjoining or near to such distillery or premises, ground and search for pipes, or any wall or partition thereof, or belonging thereto, or other place, to search for any &c. pipe, cock, private conveyance or utensil; and upon finding any such pipe or conveyance leading therefrom or thereto, he may break up any ground, house, wall or other place through or into which such pipe or other conveyance shall lead, and break or cut away such pipe or other conveyance, and turn any cock, or examine whether such pipe or other conveyance may convey or conceal any mash, wort or beer, or other liquor which may be used for distillation of low wines or spirits from the sight or view of the officer, so as to prevent or hinder him from taking a true account thereof. Ibid. 235. When work to 136. No malt, corn, grain or other material shall be mashed, nor any mash, wort or beer brewed or made, nor any still used by a distiller, at any time between the hour of eleven in the afternoon of any Saturday and the hour of one in the forenoon of the next be suspended. succeeding Monday; and any person who shall violate the provisions of this section shall be liable to a penalty of one thousand dollars. Ibid. 236. elsewhere than at a place au to be forfeited. 137. All distilled spirits found elsewhere than in a distillery or distillery warehouse, not having been removed therefrom according to law, shall be forfeited to the United Liquors found States. And in case of the seizure of any distilled spirits found elsewhere than in a distillery, distillery warehouse or other warehouse for distilled spirits authorized by thorized by law, law, or in the store or place of business of a rectifier, or of a wholesale liquor dealer, or of a compounder of liquors, or in transit from any one of said places; and in case of the seizure of any distilled spirits found in any one of the places aforesaid, or in transit therefrom, which shall not have been received into or sent out therefrom in conformity to law, or in regard to which any of the entries required by law to be made in the books of the owner of such spirits or of the storekeeper, wholesale dealer, rectifier or compounder, have not been made at the time or in the manner required; or in respect to which the owner or person having possession, control or charge of said spirits shall have omitted to do any act required to be done, or shall have done or committed any act prohibited in regard to said spirits; the burden of proof shall be upon the claimant Burden of proof. of said spirits to show that no fraud has been committed, and that all the requirements VOL. 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