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daily spirit-producing capacity of thirty gallons of proof spirits, or less, less may be exfrom such of the provisions of existing law in regard to grain distiller- empt from certain obligations. ies which require the processes of distillation to be carried on through R. S., §§ 3263, continuous closed vessels and pipes, or which require the cisterns to be 3267. connected with the outlet of the 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 the distillers to have or furnish a plan of the distillery, as he may deem proper.
[R. S., § 3287.] Amend section thirty-two hundred and eighty-seven (Revised Statutes of the United States) by striking out all after said number, and substituting therefor the following:
(Rep.) ["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, proved and marked by an internal revenue gauger, by cutting on the cask containing such spirits, in a manner to be prescribed by the Commissioner of Internal Revenue, the quantity in wine-gallons and in proof gallons of the contents of such casks, and by branding or burning into the head of such cask in letters of not less than one inch in length; and such brand shall distinctly indicate the particular name of such distilled spirits as known to the trade, i. e., high-wines, alcohol, or spirits, as the case may be, and shall be immediately removed into the distillery warehouse, and the gauger shall, in the 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 are received from the distillery. Such serial number for every distillery shall be in regular sequence of the serial number thereof, beginning with number one (No. 1) with the first cask deposited therein after July twentieth, eighteen hundred and sixty-eight, and no two or more casks warehoused at the same distillery shall be marked with the same number. The said stamp shall be as follows:
"Distillery-warehouse stamp No.-. Issued by State of, distillery whrehouse of gallons proof spirits.
collector, district, 18. Cask No.-; contents
"United States Storekeeper.
Drawing off, gauging, marking,
and removal of
1880, May 28, ch.
[R. S., § 3293.] (Rep.) [That section thirty-two hundred and ninety- Entry and giv three as amended by joint resolution approved March twenty-eighth, ing bond. R. S., § 3293. eighteen hundred and seventy-eight be amended by inserting, after the 1878, March 28, words "State of " in the eleventh line, the words "during the Res. No. 16, p. 386. month ending"; by striking out the words "and proof gallons" in the See substitute, fifteenth line, and inserting in lieu thereof the words "proof gallons and 1880, May 28, ch. taxable gallons"; by inserting, after the word "shall" and before the 108, § 4. word "give" in the eighteenth line, the words "at the time of making said entry"; by striking out the word "bond" in the twenty-second line, and inserting in lieu thereof the word "entry"; and by adding thereto the words:
"A new bond shall be required in case of the death, insolvency, or new bond may removal of either of the sureties, and may be required in any other con- be required in case tingency affecting its validity or impairing its efficiency, at the discretion of death, insol
of the Commissioner of Internal Revenue.
And in case the distiller or owner fails or refuses to give the bond herein before required, or to renew the same, or neglects to immediately withdraw the spirits and pay the tax thereon, or if he neglects to withdraw any bonded spirits and pay the tax thereon before the expiration of the time limited in the bond, the collector shall proceed to collect the tax by distraint, issuing his warrant of distraint for the amount of tax found to be due, as ascertained by him from the report of the gauger if
refusal to give bond or pay tax, &c.
When loss on
spirits in warehouse appears to be excessive, whole quantity to be taxed, &c.
R. S., § 3221.
warehouse on pay
ment of tax. Substitute for R. S., § 3294.
-entry therefor, form; what to contain, where filed,
no bond was given, or from the terms of the bond if a bond was given. But this provision shall not exclude any other remedy or proceeding provided by law."
"If it shall appear at any time that there has been a loss of distilled spirits from any cask or other package hereafter deposited in a distillery warehouse, other than the loss provided for in section three thousand two hundred and twenty one of the Revised Statutes of the United States, which, in the opinion of the Commissioner of Internal Revenue, is excessive, he may instruct the collector of the district in which the loss has occurred, to require the withdrawal from warehouse of such spirits, and to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, together with the interest accrued thereon, if any, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered into warehouse in such cask or package has not expired. If the said tax and interest are not paid on demand, the collector shall report the amount due upon his next monthly list, and it shall be assessed and collected as other taxes are assessed and collected."]
That section thirty-two hundred and ninety-four be amended by striking out all after the said number, and substituting therefor the following:
[R. S. § 3294.] "Any distilled spirits may, on payment of the tax thereon, be withdrawn from the warehouse on application to the collector of the district in charge of such warehouse, on making a withdrawal entry in duplicate and in the following form:
"ENTRY FOR WITHDRAWAL OF DISTILLED SPIRITS FROM WAREHOUSE.
"Entry of distilled spirits to be withdrawn, on payment of the tax, from ware-
"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 Revenue. Storekeepers to That section thirty-three hundred and one be amended by striking keep warehouse out all after the said number, and substituting therefor the following:
[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 packages 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 proofgallons, 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 warehouse-books as may be prescribed or found necessary for the identification of the
packages, to insure the correct delivery thereof and proper accounta
And every store keeper shall furnish daily to the collector of the dis- make returns and trict a return of all articles received in and delivered from the ware- reports. house 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 re spective 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."
Collectors to ac
(Rep.) [That section thirty-three hundred and fourteen be amended by striking out all after the said number, and substituting the following: count for tax-paid stamps, receive [R. S. § 3314.] "The books of tax-paid stamps issued to any collector commission thereshall be charged to his account at the full value of the tax on the num- on, &c. ber 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 1880, May 28, ch. the tax has been paid, and account for the amount of the tax collected; 108, § 16. and when the said collector returns 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 have been used, and accounts for the tax on the number of gallons represented on the stamps and coupons that were contained in said book, there shall be allowed to the collector a commission of one-half of one per centum on the amount of such tax, in addition to any other commission by law allowed:
Provided, That the total net compensation of collectors as fixed by this title shall not be thereby increased.
All stamps relating to distilled spirits, other than the tax-paid stamps, -how stamps shall be charged to collectors as representing the value of ten cents for other than taxpaid shall be each stamp; and the books containing such stamps may be intrusted by charged to; books any collector to the gauger of the district, who shall make a daily re- for same may be port to the collector of all such stamps used by him and for whom used; intrusted to gauthe collector shall collect the amount due for such stamps at the rate of ger, who shall collect, &c. ten cents for each stamp issued, in such manner and at such time as the Commissioner of Internal Revenue may prescribe, and the Commissioner may, in his discretion, make assessment therefor; and when all the stamps contained in any such book have been issued, the gauger of the district shall return the book to the collector, with all the marginal stubs therein."]
That section thirty-three hundred and fifteen be amended by striking out all after the said number and substituting therefor the following: [R. S., § 3315.] "The Commissioner of Internal Revenue may, under regulations prescribed by him with the approval of the Secretary of the Treasury, issue stamps for restamping packages of distilled spirits, tobacco, cigars, snuff, cigarettes and fermented liquors 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,
Stamps for restamping packages of liquors, tobacco, cigars, snuff, &c., when original stamps are de stroyed. Substitute for R. S., § 3315. 13 Ct. Cls., 366. Rectifiers to make returns. Substitute for R. S., § 3317.
Rectifiers: punishment for fraud committed or attempted by, and for aiding in same.
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.
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 spirits rectified by him, or any part thereof, or with intent to aid, abet, or assist any person or persons in defrauding the United States of the tax on any distilled spirits, or who shall purchase or receive or rectify any distilled spirits which have been 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 wholesale liquor- amended by adding thereto the following words:
dealers to return
monthly to collec
"That every person required to keep the books prescribed by this tors transcripts of section shall, on or before the tenth day of each month, make a full and complete transcript of all entries made in such book during the month preceding, and, after verifying the same by oath, shall forward the same to the collector of the district in which he resides.
R. S., § 3318.
- penalty on, for neglect.
Distillery apparatus when seized may be destroyed in certain cases. R. S., § 3332.
-witnesses of de
Any failure by reason of refusal or neglect to make said transcripts shall subject the person so offending to a fine of one hundred dollars for each neglect or refusal."
[R. S., § 3332.] That section thirty-three hundred and thirty-two be amended by adding thereto as follows:
"And in case of seizure of a still, doubler, worm, worm-tub, mash-tub, fermenting tub, or other distilling apparatus, having a less 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 thereof, for the purpose of distilling: Provided, That such destruction shall be in the presence of at least struction; report; one credible witness, and that such witness shall unite with the said estimate of value, officer in a duly sworn report of said seizure and destruction, to be made to the Commissioner of Internal Revenue, in which report they shall set forth the grounds of the claim of forfeiture, the reasons for such seizure and destruction, their estimate of the fair cash value of the apparatus destroyed, and also of the materials remaining after such destruction, and a statement that, from facts within their own knowledge, they have no doubt whatever that said distilling apparatus was set up for use and not registered, or had been used in the unlawful distillation of spirits, and that it was impracticable to remove the same to a place of safe storage.
cation within one year.
-owner of, may be Within one year after such destruction the owner of the apparatus so reimbursed in cer- destroyed may make application to the Secretary of the Treasury, through tain cases on appli- the Commissioner of Internal Revenue, for reimbursement of the value of the same; and unless it shall be made to appear to the satisfaction of the Secretary and the Commissioner that said apparatus had been used in the unlawful distillation of spirits, the Secretary shall make an allowance to said owner, not exceeding the value of said apparatus, less the value of said materials as estimated in said report; and if the claimant shall thereupon satisfy said Secretary and Commissioner that said unlawful use of the apparatus had been without his consent or knowledge, he shall still be entitled to such compensation, but not otherwise.
Officer liable on
And in case of a wrongful seizure and destruction of property under the foregoing provisions, the owner thereof shall have right of action his bond for wrongon the official bond of the officer who occasioned the destruction for all damages caused thereby."
[R. S., § 3334.] That section thirty-three hundred and thirty-four be amended by adding thereto as follows:
ful seizures of distillers' apparatus.
When spirits are sold for taxes, and are of so low proof as to be of less
R. S., § 3334.
"Provided: That in all cases wherein it shall appear that any distilled spirits offered for sale on distraint for taxes, where the taxes on value than tax, the such spirits have not been paid, or offered for sale for the benefit of the same may be reUnited States as forfeited spirits under order of court or under proceed- stamped according ing pursuant to section thirty-four hundred and sixty of the Revised to proof-gallons. Statutes, will not, by reason of such spirits being below proof, b[r]eing a price equal to the tax due and payable thereon, but will bring a price equal to, or greater than, the tax on said spirits, computed only upon the proof-gallons contained in the packages, without regard to the greater number of wine-gallons contained therein, then, and in such case, upon sale being so made, tax-paid stamps to the amount required to stamp such spirits as if the tax thereon were only on the proof-gallons thereof, may, under such rules and regulations as the Commissioner of Internal Revenue shall prescribe, be used by the collector making such sale, or furnished by a collector to a United States marshal, or to any other government officer making such sale for the benefit of the United States, without making payment for said stamps so used or delivered.
Any collector using or furnishing stamps in manner aforesaid, on pre--allowance in colsenting vouchers satisfactory to the Commissioner of Internal Revenue, lectors' accounts. shall be allowed credit for the same in settling his stamp account with
In such cases, the officer selling the distilled spirits shall affix, or cause-duty of officer to be affixed, to the same the tax paid stamps so provided, and shall making sale. write across the face of such stamps the true number of proof and wine
gallons contained in the package, the amount of tax actually paid thereon, and also the words Affixed under provisions of act of
(inserting the date of the approval of this act).
That section thirty three hundred and forty-six be amended by striking out all after the said number, and substituting therefor the following:
[R. S., § 3346.] "Every person who makes, sells, or uses any false or Punishment for counterfeit stamp or permit, or die for printing or making stamps or making, selling, permits, which is in imitation of or purports to be a lawful stamp, permit, using, &c., false or counterfeit stamps or die of the kind before mentioned in this chapter, or who procures the or dies, removing same to be done, and every person who shall remove, or cause to be stamps, buying, removed, from any cask or package of fermented liquors, any stamp selling, using, &c., denoting the tax thereon, with intent to re-use such stamp, or who, with removed stamps, intent to defraud the revenue, knowingly uses, or permits to be used, Substitute for any stamp removed from another cask or package, or receives, buys, R. S., § 3346. sells, gives away, or has in his possession, any stamp so removed, or makes any fraudulent use of any stamp for fermented liquors, shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years.'
SEC. 6. That whenever, under the provisions of section thirty-three Assessments for hundred and nine of the Revised Statutes, an assessment shall have deficient production of distillery, or been made against a distiller for a deficiency in not producing eighty on account of grain, per centum of the producing capacity of his distillery as established by &c., found in exlaw, or for the tax upon the spirits that should have been produced cess of capacity of from the grain, or fruit, or molasses found to have been used in excess distillery, may be remitted in certain of the capacity of his distillery for any month, as estimated according cases to law, such excessive use of grain, or fruit, or molasses having arisen R. S., § 3309 from a failure on the part of the distiller to maintain the capacity required by law to enable him to use such grain, or fruit, or molasses with- 108, § 8. out incurring liability to such assessment, and it shall be made to appear 16 Ct. Cls., to the satisfaction of the Commissioner of Internal Revenue that said
1880, May 23, ch.
See Barnett's case,