&c., nor wholesale received by the person so selling as security for or in payment of a oficers of court, debt, or as executor, administrator, or other fluciary, or have been retiring partner, levied on by any officer, under order or process of any court or tax on sale of enmagistrate, and where such spirits are sold by such person in one tire stock by retail parcel only, or at public auction in parcels not less than twenty wine- dealer; adding to gallons, nor shall such tax be held to accrue on a sale made by a re- R. S., § 3244. tiring partner, or the representatives of a deceased partner to the incoming, remaining, or surviving partner or partners of a firm; nor shall the special tax of a wholesale liquor-dealer or wholesale dealer in malt liquors be held to apply to a retail dealer in liquors or a retail dealer in malt liquors, because of such retail dealer selling out his entire stock of liquors in one parcel, or in parcels embracing not less than his entire stock of distilled spirits, of wines, or of malt liquors; and rectifiers And section thirty-three hundred and nineteen of the Revised Stat- may purchase utes shall not be held to prohibit a rectifier or liquor-dealer from pur- than twenty galquantities greater chasing, in quantities greater that twenty wine-gallons, the distilled lons; amending spirits sold in one parcel as aforesaid." R. S., § 3319. [R. S. § 3244.] That the third subdivision of section thirty-two hundred and forty-four be amended by inserting after the word than 500 barrels a "Provided", where it first occurs in said subdivision, the words fol- year to pay tax of lowing: "That any person who rectifies, purifies, refines, or manufac- $100; amending tures as aforesaid less than five hundred barrels a year, counting R. S., § 3244. forty gallons of proof spirits to the barrel, shall pay one hundred dollars. And provided". Special taxes on retail liquor-deal ers. Substitute for. 1875, Feb. 8. ch. That section eighteen of "An act to amend existing customs and internal-revenue laws, and for other purposes", approved February eighth, eighteen hundred and seventy five be amended to read as follows: "SEC. 18. That (4) retail dealers in liquors shall pay twenty-five 36, § 18 (18 Stat. L., dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine-gallons at the same time. shall be regarded as a retail dealer in liquors. 20 Fed. Rep.,720. 23 Fed. Rep., 134. 26 Fed. Rep., 515. 28 Fed. Rep., 847. Wholesale liquor-dealers shall each pay one hundred dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in quantities of not less than five wine-gallons at the same time, shall be regarded as a wholesale liquor-dealer. 311). R. S., § 3244. 2 Lowell, 466. 11 Fed. Rep., 44. 17 Fed. Rep.,734, 37 Fed. Rep., 665. - on wholesale dealers. But no distiller who has given the required bond and who sells only distiller not subdistilled spirits of his own production at the place of manufacture in ject todealers tax. the original packages to which the tax-stamps are affixed, shall be required to pay the special tax of a wholesale liquor-dealer on account of such sales. Retail dealers in malt liquors shall pay twenty dollars. - on retail dealers Every person who sells, or offers for sale, malt liquors in less quan- in malt liquors. tities than five gallons at one time, but who does not deal in spiritu ous liquors, shall be regarded as a retail dealer in malt liquors. Wholesale dealers in malt liquors shall pay fifty dollars. on wholesale Every person who sells, or offers for sale, malt liquors in quanti- dealers in malt ties of not less than five gallons at one time, but who does not deal liquors. in spirituous liquors at wholesale, shall be regarded as a wholesale dealer in malt liquors: Provided, That no brewer shall be required to pay a special tax brewers not sub as a dealer by reason of selling in the original stamped packages ject to dealers' tax, whether at the place of manufacture or elsewhere, malt liquors manu- except. &c. factured by him, or purchased and procured by him in his own casks R. S., § 3349. or vessels, under the provisions of section thirty-three hundred and forty-nine of the Revised Statutes; NTE. (4) By 1890, Oct. 1, ch. 1244, § 53, post, p. 869, all special taxes become due on the first day of Special tax not payable by vintners, &c., nor by apothecaries in certain cases. Substitute for Survey of distillery. Substitute for -estimate of capacity. -report of. 16 Wall. 240. 93 U. S., 625. 108 U. S., 281. -resurvey. Survey of distilleries; when may be made by collector, &c., with out assistant. - how made for But the quantity of malt liquors so purchased shall be included in calculating the liability to brewer's special tax of both the brewer who manufactures and sells the same and the brewer who purchases the same: And it is hereby provided, That no further collection of special tax as retail dealers in malt liquors shall be made from brewers for selling malt liquors of their own manufacture in the original stamped eighth-barrell package: [Remainder of section expired.] * * DISTILLED SPIRITS. SEC. 5. That section thirty-two hundred and forty-six of the Revised Statutes of the United States be amended so as to read as follows: [R. S., § 3246.] "Nothing in this chapter shall be construed to impose a special tax upon vintners who sell wine of their own growth, or manufacturers who sell wine produced from grapes grown by others, at the place where the same is made or at the general business office of such vintner or manufacturer: Provided, That no vintner or manufacturer shall have more than one office for the sale of such wine that shall be exempt from special tax under this act; nor shall any special tax be imposed upon apothecaries as to wines or spirituous liquors which they use exclusively in the preparation or making-up of medicines." That section thirty-two hundred and sixty-four be, and the same is hereby, amended by striking out all after the said number, and substituting therefor the following: [R. S., § 3264.] "On receipt of notice that any person, firm, or corporation wishes to commence the business of distilling, the collector, or a deputy collector, to be designated by him, shall proceed in person, at the expense of the United States, with the aid of an assistant designated by the Commissioner of Internal Revenue for the purpose of making surveys of distilleries in that district, to make a survey of such distillery for the purpose of estimating and determining its true spirit-producing capacity for a day of twenty four hours. In all surveys, 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, except in distilleries operating on the sour mash principle, in which distilleries sixty gallons of beer brewed or fermented from grain shall represent not less than one bushel of grain. A written report of such survey shall be made in triplicate, of which one copy shall be delivered to the distiller, one copy shall be retained by the collector, and one copy shall be transmitted to the Commissioner of Internal Revenue, and the survey shall take effect upon the delivery of such copy to the distiller. Whenever the Commissioner is satisfied that any report of the capacity of a distillery is incorrect or needs revision, he shall direct the collector to make in like manner another survey of said distillery, and the report thereof shall be made and deposited as hereinbefore required: Provided. That the survey of any distillery estimated and stated by the distiller, in his notice of intention to distill, as capable of distilling not more than one hundred and fifty proof-gallons of distilled spirits every twenty-four hours may be made by the collector or by a deputy collector without the aid of an assistant; And that all surveys made for the purpose of correcting clerical correcting errors, errors or errors of computation existing in the report of a previous survey, and all surveys made for the purpose of changing the true spirit-producing capacity of any distillery for a day of twenty-four &c. hours as estimated and determined by a previous survey, but which surveys do not require the remeasuring of the fermenting-tubs in a grain or molasses distillery, or the still or stills in a distillery of apples, peaches, or grapes exclusively, may be made without taking the measurements of the fermenting tubs or stills, as the case may be, and without revisiting the distillery: for. And provided further, That the Commissioner of Internal Reve-special officer nue may, whenever he shall deem it proper, designate an officer, may be designated agent, or person other than the collector or deputy collector, to make, with or without the aid of a designated assistant, the surveys and resurveys hereinabove provided for." [R. S., §§ 3276, 3286.] That section thirty-two hundred and seven- Penalties on disty-six and section thirty-two hundred and eighty-six be amended by tiller for obstructinserting, before the words "one thousand dollars" wherever they ing officer, &c. R. S., SS 3276, occur in each of said sections, the words "not exceeding ". 3286. [R. S., § 3282.] That section thirty-two hundred and eighty-two In manufacture of the Revised Statutes be amended by striking out the words "or of vinegar, conany vapor of alcoholic spirits", immediately following the word trivances for con"alcohol" in the eighth line of said section, and also by striking verting vapor into out the words at the close of said section namely: "But nothing used; amending herein contained shall be construed to authorize the distillation of R. S., § 3282. such fermented liquids except in an authorized distillery", and 2 Bissell, 334. inserting in lieu thereof the following: "But no worm, goose-neck, pipe, conductor, or contrivance of any description whatsoever whereby vapor might in any manner be conveyed away and converted into distilled spirits, shall be used or employed or be fastened to or connected with any vaporizing apparatus used for the manufacture of vinegar; nor shall any worm be permitted on or near the premises where such vaporizing process is carried on. Nor shall any vinegar factory, for the manufacture of vinegar as aforesaid, be permitted within six hundred feet of any distillery or rectifying house. Vinegar factory not to be near distillery, &c. 1879, June 14, ch. 23, post p. 266. But it shall be lawful for manufacturers of vinegar to separate, by Manufacturers a vaporizing process, the alcoholic property from the mash produced of vinegar may by them, and condense the same by introducing it into the water or other liquid used in making vinegar. No person, however, shall remove, or cause to be removed, from any vinegar factory or place where vinegar is made, any vinegar or other fluid or material containing a greater proportion than two per centum of proof spirits. Any violation of this provision shall incur a forfeiture of the vinegar, fluid, or material containing such proof spirits, and shall subject the person or persons guilty of removing the same to the punishment provided for any violation of this section. And all the provisions of sections thirty-two hundred and seventysix, thirty-two hundred and seventy-seven, and thirty-two hundred and seventy-eight of the Revised Statutes of the United States are hereby extended and made applicable to all premises whereon vinegar is manufactured, to all manufacturers of vinegar and their workmen or other persons employed by them." separate alcoholic over 2 per cent. Examination of vinegar manufac- 3278. The Commissioner of Internal Revenue, with the approval of the Distilleries of Secretary of the Treasury, may exempt distillers whose distilleries thirty gallons or have a daily spirit-producing capacity of thirty gallons of proof spirits, less may be exor less, from such of the provisions of existing law in regard to grain obligations. distilleries which require the processes of distillation to be carried on R. S., SS 3263, through continuous closed vessels and pipes, or which require the cis- 3267. terns to be connected with the outlet ofthe worm or condenser by suitable pipes or other apparatus or which require certain clear spaces about the cisterns and other vessels of the distillery, or which require Withdrawal the distillers to have or furnish a plan of the distillery, as he may deem proper. * * [The substitutes here enacted for R. S., §§ 3287 and 3293, are omitted because superseded by later substitutes in 1880, May 29, ch. 108, §§ 6 and 4, post, pp. 286, 285.] * * That section thirty-two hundred and ninety-four be amended by warehouse striking out all after the said number, and substituting therefor the on payment of following: tax. R. S., § 3294. Substitute for [R. S. § 3294.] "Any distilled spirits may, on payment of the tax thereon, be withdrawn from the warehouse on application to the col20 Fed. Rep.,311. lector of the district in charge of such warehouse, on making a withdrawal entry in duplicate and in the following form: -entry therefor, form; what to contain, where filed, &c. 1880, May 28, ch. 108, § 5, post, p. 286. Storekeepers to 66 "ENTRY FOR WITHDRAWAL OF DISTILLED SPIRITS FROM WAREHOUSE. "Tax paid 'Entry of distilled spirits to be withdrawn, on payment of the tax, from waresituated in the , br house of distillery number deposited on the in said warehouse. day of anno Domini district of 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 taxable gallons, and the amount of the tax on the distilled spirits contained in them; 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 Rev enue. That section thirty-three hundred and one be amended by striking keep warehouse out all after the said number, and substituting therefor the following: books. Substitute for [R. S. § 3301.] "Every storekeeper shall keep a warehouse-book, which shall at all times be open to the examination of any revenue officer, and shall enter therein an account of all articles deposited in the warehouse to which he is assigned, indicating in each case the date of deposit, by whom manufactured or produced, the number and description of the package and contents, the quantities therein, the marks and serial numbers thereon, and by whom gauged, inspected, or weighed, and if distilled spirits, the number of gauge or wine gallons, of proof-gallons, and of taxable gallons; And before delivering any article from the warehouse he shall enter in said book the date of the permit or order of the collector for the delivery of such articles, the number and description of the packages, the marks and serial numbers thereon, the date of delivery, to whom delivered, and for what purpose, which purpose shall be specified in the permit or order for delivery; And in case of delivery of any distilled spirits the number of gauge or wine gallons, of proof-gallons, and of taxable gallons, shall also be stated; And such further particulars shall be entered in the warehousebooks as may be prescribed or found necessary for the identification of the packages, to insure the correct delivery thereof and proper accountability therefor. Storekeepers to And every store keeper shall furnish daily to the collector of the make returns and district a return of all articles received in and delivered from the reports. warehouse during the day preceding that on which the return is made, and mail at the same time a copy thereof to the Commissioner of Internal Revenue, and shall, on the first Monday of every month, make a report in duplicate of the number of packages of all articles. with the respective descriptions thereof, as above provided, which remained in the warehouse at the date of his last report, of all articles received therein and delivered therefrom during the preceding month, and of articles remaining therein at the end of said month. He shall deliver one of these reports to the collector having control of the warehouse, to be recorded and filed in his office, and transmit one to the Commissioner of Internal Revenue, to be recorded and filed in his office." * * * * [The substitute here enacted for R. S., § 3314, is superseded by a later substitute in 1880, May 28, ch. 108, § 16, post, p. 288.] That section thirty-three hundred and fifteen be amended by strik- Stamps for reing out all after the said number and substituting therefor the fol- stamping packages lowing: of liquors, tobacco, [R. S., § 3315.] "The Commissioner of Internal Revenue may, when original cigars, snuff, &c., under regulations prescribed by him with the approval of the Secre- stamps are detary of the Treasury, issue stamps for restamping packages of dis- stroyed. tilled spirits, tobacco, cigars, snuff, cigarettes and fermented liquors Substitute for which have been duly stamped, but from which the stamps have been lost or destroyed by unavoidable accident." That section thirty-three hundred and seventeen be amended so as to read as follows: [R. S., § 3317.] "That on or before the tenth day of each month every person engaged in rectifying or compounding distilled spirits shall make, in such form as may be prescribed by the Commissioner of Internal Revenue, a return to the collector of the district, showing the quantity of spirits received for rectification, and from whom received, the quantity dumped for rectification, the quantity rectified, the quantity removed after rectification during the preceding month, and giving such other information as may be required by the Commissioner of Internal Revenue, such return to be made in duplicate and sworn to by the rectifier; And the collector shall forward one of such returns to the Commissioner of Internal Revenue. R. S., 3315. 13 Ct. Cls., 366. Rectifiers to make returns. Substitute for R. S., § 3317. 19 Blatch., 259. 7 Fed. Rep., 455. Rectifiers: pun same. Every person who engages in, or carries on, the business of a rectifier with intent to defraud the United States of the tax on the ishment for fraud spirits rectified by him, or any part thereof, or with intent to aid, committed or atabet, or assist any person or persons in defrauding the United States tempted by, and of the tax on any distilled spirits, or who shall purchase or receive for aiding in or rectify any distilled spirits which have heen removed from a distillery to a place other than the distillery-warehouse provided by law, knowing or having reasonable grounds to believe that the tax on said spirits, required by law, has not been paid, shall, for every such offense, be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years.' [R. S. § 3318.] That section thirty-three hundred and eighteen be amended by adding thereto the following words: Rectifiers and wholesale liquor"That every person required to keep the books prescribed by this dealers to return section shall, on or before the tenth day of each month, make a full monthly to collectors transcripts and correct transcript of all entries made in such book during the of their books. month preceding, and, after verifying the same by oath, shall for- R. S., § 3318. ward the same to the collector of the district in which he resides. Any failure by reason of refusal or neglect to make said tran- -penalty on, for scripts shall subject the person so offending to a fine of one hundred neglect. dollars for each neglect or refusal." [R. S., § 3332.] That section thirty-three hundred and thirty-two Distillery appabe amended by adding thereto as follows : 66 R. S., § 3332. ratus when seized 'And in case of seizure of a still, doubler, worm, worm-tub, mash- may be destroyed tub, fermenting-tub, or other distilling apparatus, having a less in certain cases. producing capacity than one hundred and fifty gallons per day, for any offense involving forfeiture of the same, where said apparatus shall be of less than five hundred dollar's value, and where it shall be impracticable to remove the same to a place of safe storage from the place where seized, the seizing officer is authorized to destroy the same only so far as to prevent the use thereof, or any part therec, for the purpose of distilling: |