out written per

ing to give no

up without the permit in writing of the collector for that purpose; and any person who shall set up such still, boiler, or other vessel, without first Stills, &c. not obtaining a permit from the collector of the district in which such still, to be set up withboiler, or other vessel is intended to be used, or who shall fail to give mit of collector. such notice, shall pay in either case the sum of five hundred dollars, and Penalty for so shall forfeit the distilling apparatus thus removed or set up in violation of doing or for faillaw; Provided, That saleratus may be made or manufactured in any tice. building or on any premises where spirits are distilled: Provided further, That any boiler used in generating steam or heating water to be used in such distillery may be located in any other building or on any other premises to be connected with such still or boiling tubs, by suitable pipes or other apparatus, or the steam from such boiler in the distillery may be conveyed to other premises to be used for manufacturing or other purposes.

Saleratus.

Boilers used in making steam or heating water.

tilled spirits to

books.

SEC. 26. That every rectifier or wholesale dealer in distilled spirits Rectifiers and shall enter, daily, in a book or books kept for the purpose, under such dealers in disrules and regulations as the commissioner of internal revenue may pre- make daily cerscribe, the number of proof gallons of spirits purchased or received, of tain entries in whom purchased and received, and the number of proof gallons sold delivered; and every rectifier or wholesale dealer who shall neglect or Penalty for refuse to keep such record shall forfeit all spirits in his possession, together fusing so to do. neglecting or rewith the apparatus, tools, and implements 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 gallons or more of distilled or rectified spirits sold by him, his name and place of business.

Rectifiers to

mark name and place of business on certain pack

ages. Warehouse for

storage of bonded spirits of their own manufacvided by owners of distilleries;

ture to be pro

See 1867, ch.

169, § 18.

When may be declared a bonded warehouse;

SEC. 27. 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 other any purpose, or into the distillery; and after a bond has been given, as hereinafter provided, such warehouse or room, when approved by the Secretary of the Treasury, on report of the district collector, is hereby declared to be a bonded warehouse of the United States, and shall be used only for the storing of spirits manufactured by the ofw]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 in charge, at all times, and kept. except when he shall be present; and the tax on the spirit stored in such Tax on spirits warehouse shall be paid before removal from such warehouse, unless re- stored therein to moved in pursuance of law. And the owner or owners of such ware- be paid before house shall execute a general bond to the United States with two or more Owners to exsureties, to be approved by the collector; and such bond shall be for not ecute a general bond; 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 penal sum; Secretary of the Treasury, and shall be changed or 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, may require.

how to be used

removal.

form and conditions; shall be changed or renewed.

General bond

may be estab

SEC. 28. That general bonded warehouses, for the storage of spirits or other merchandise allowed by law to be placed in bond to secure the pay- ed warehouses ment of the internal revenue tax thereon, or the exportation thereof, may for storage, &c. be established under such rules and regulations and upon the execution lished. of such bonds as the Secretary of the Treasury may prescribe, and shall be in the immediate custody of store-keepers who shall be appointed for Storekeepers that purpose, whose compensation shall be paid monthly to the collector and their pay. of the district by the owners or proprietors of such warehouse, and shall not exceed the rates which may be allowed to storekeepers of bonded

tured in a bond

the Atlantic

warehouses established under the laws and regulations relating to customs: Removal of ar- Provided, That any article manufactured in a bonded warehouse estabticles manufac- lished under the one hundred and sixty-eighth section of the internal ed warehouse in 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 Treasury may prescribe.

States to a customs bonded warehouse on Pacific coast.

Vol. xiii. p. 296.

See 1867, ch. 169. § 17. Oath.

Duties of inspectors of dis

tilleries.

Entry for spirits placed in such warehouse to be 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.

SEC. 29. [That there shall be appointed by the Secretary of the Treasury an inspector for every distillery established according to law, who shall take an oath faithfully to perform his duties;] and who shall take an account of all the meal and vegetable productions 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 any spirits shall be placed in such warehouse, an entry therefor, in such 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 When assistant of such spirits. And in case the duties of such inspector shall be greater inspector may at any time than he can perform, upon the joint application of the inbe appointed. Duties, pay, spector and owner of such distillery, the Secretary of the Treasury may &c. of assistant appoint an assistant inspector; and upon the refusal of the distiller to join inspector. 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 the matter shall be final. And in case of absence by sickness, or from any other cause, of such inspector or assistant, the collector may designate a person to take temporary charge of such distillery and warehouse, who shall during such absence perform the duties, receive the same rate of pay, and be paid in the same manner, as said inspector or assistant for the time he may be so employed: Provided, That the owner, agent or using, &c. materials for making superintendent of any distillery who shall use, cause or permit to be used, spirits, for distil- any materials for the purpose of producing spirits, or shall distil or remove ling or removing any spirits in the absence of the acting inspector or assistant, without perspirits in absence of acting, &c. in- mission granted by the collector of the district, shall forfeit and pay spector, without, double the amount of taxes on the spirits so produced, distilled, or removed, &c.; 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,

In absence of inspector and as

sistant, collector may designate a person to take

temporary charge, &c. Penalty for

for removing

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 spirituous, &c. liquors, &c. unknown to the trade as designating the kind and quality of the contents of der wrong brand. 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.

Fees.

Penalty upon

SEC. 30. That there shall be appointed by the Secretary of the Treasury, General inin every collection district where the same may be necessary, one or more spectors of spirits to be apgeneral inspectors of spirits, who shall be entitled to receive such fee as pointed. 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 superintendent of any distillery or bonded warehouse who shall refuse to admit an inspector upon such prem- distillery, &c. for owner, &c. of ises, so far as it may be necessary for the performance of his duties, or refusing to admit who shall obstruct an inspector in the performance of his duties, shall for- inspector on premises, &c. feit and pay the sum of five hundred dollars, to be recovered in the manner provided for recovery of other penalties imposed by this act.

Persons mak

ing or distilling

to render under oath dupli

cate accounts to

Entries, how to be verified.

SEC. 31. That every person making or distilling spirits, or owning any still, boiler, or other vessel used for the purpose of distilling spirits, or hav- spirits, or owning such still, boiler, or other vessel so used under his superintendence, either ing stills, &c. to as agent or owner, or using any such still, boiler, or other vessel, shall, from make certain entries daily in a day to day, to make, or cause to be made, true and exact entry in a book, 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 twenty-first days of each month, or within five days thereafter, render to the assessor or assistant assessor an account in dupli- assessors tricate, taken from his books in the particulars hereinbefore recited, and monthly. verified by oath, of all the 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 affirmation of the person or persons by whom such entries shall have been made, in the presence of the assessor or assistant assessor, or other proper officer, who shall append thereto his certificate of If entries in the execution of the same. The owner, agent, or superintendent of any made by owner, distillery shall, in case the original entries required to be made in his what certificate books by this act shall not have been made by himself, subjoin to the cer- is to be made by tificate of the person by whom they were made the following oath or affirmation: "I do certify that to the best of my knowledge and belief the foregoing entries are just and true, and that I have taken all the means Books and in my power to make them so." Said book shall always be open for the premises to be inspection of any assessor, assistant assessor, collector, deputy collector, officer for inrevenue agents, or inspectors, and any premises where distilling shall be spection. carried on shall be open to said officers, or either of them, at all times. Penalty for Any person who shall violate the provisions of this section shall for every such offence be liable to a fine of five hundred dollars. Any person who section. shall render an account under the provisions of this section which shall be false or fraudulent shall be liable to a fine of not less than five hundred dollars, or to imprisonment not less than six months.

books are not

owner.

open to revenue

violation of the provisions of this

Receiving cisterns to be provided by owner of distillery, and

how located.

SEC. 34. That the owner, agent, or superintendent of any distillery established as herein before provided, shall erect, in a room or building to be provided and used for that purpose, and for no other, two or more re- See 1867, ch. ceiving cisterns, each to be at least of sufficient capacity to hold all the spirits distilled during the day of twenty-four hours, into one of which shall be conveyed each day all the spirits manufactured in said distillery during that day; and such cisterns shall be so constructed as to leave an

169, § 15.

how to be constructed;

to be under the lock and seal of the inspector. Spirits conveyed to such

to

cisterns, when be drawn off, inspected, &c.

Locks and seals, how to be pro

vided.

Penalty for knowingly, &c. using false weights, &c. or making false records;

for tampering with locks and seals;

for using any

substances for producing spirits before an ac

count of them is registered.

Tax on wines, made in imitation of cham

tax to be paid

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 constructed as always to be exposed to the view of the inspector; such 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 didirectly 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 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. SEC. 35. 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 court; and any person who shall use any molasses, beer, or other substances, whether fermented on the premises or elsewhere, for the purpose of producing spirits, before an account of the same shall have been registered in the proper record book provided for this purpose, shall forfeit and pay the sum of one thousand dollars for each and every offence so committed.

SEC. 36. That on all wines, liquors, or compounds known or denominated as wine, made in imitation of sparkling wine or champagne, and pagne and put up put up in bottles in imitation of any imported wine, or with the pretence in bottles, &c.; 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 posses by whom. Returns, assesssion thereof; and the returns, assessment, collection, and time of collection ments, &c. of the tax on such imitation wines shall be subject to the regulations of Penalty for the commissioner of internal revenue. And any person who shall wilfully knowingly, &c. selling such wine and knowingly sell or offer for sale any such wine made after this act on which tax has takes effect, upon which the tax herein imposed has not been paid, or which not been paid. has been fraudulently evaded, shall, 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.

Owners, &c. of distilleries to give

all assistance for

SEC. 37. That every owner, agent, or superintendent of any distillery shall, at all times when required, supply all assistance, lights, ladders, inspecting their tools, staging, or other things necessary for inspecting the premises, stock, premises. tools, and apparatus, belonging to such person, 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.

Distilled spirits

SEC. 38. That all spirits distilled shall, before the same are removed to be inspected, to the bonded warehouse, be inspected, gauged, and proved by the inspector

moval to a bond-
ed warehouse;
to be drawn

into casks, &c.;
casks, &c. how

No cask to be taken from warebranded.

house, unless so

Inspectors to make prompt

for putting into casks spirits of greater strength;

upon inspector, &c. for conspiring to defraud the United States

appointed for that purpose, after the same has [have] been drawn into &c. before recasks or packages, each of not less capacity than twenty gallons, wine measure, and said inspector shall mark by cutting, branding, or otherwise the cask or package containing such spirits, in a manner to be preupon scribed by the commissioner of internal revenue, the quantity and proof to be branded. 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 pro- returns. visions of law, and the name of the distiller, to the collector, and a duplicate thereof to the assessor of the district; and any person who shall Penalty for fraudulently evade or attempt fraudulently to evade the payment of the evading or attempting to tax upon any spirits distilled as aforesaid, by changing any marks upon evade payment any such cask or package, or in any other manner whatever, or who shall of tax; 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 thousand dollars, and be imprisoned for not less than two nor more than five years; and any person for using casks, who shall fraudulently use any cask or package bearing inspection marks, &c. to sell spirits for the purpose of selling any other spirits than that so inspected, or for of a quantity or quality different selling spirits of a quantity or quality different from that so inspected, from that inshall be imprisoned for a term of six months or shall pay a fine of one spected; hundred dollars for each cask or package so used, in the discretion of the knowingly purPenalty for court; and any person who shall knowingly purchase or sell, with inspec- chasing or selling tion marks thereon, any cask or package, after the same has been used for cask with inspection marks distilled spirits, or who shall fraudulently omit to erase or obliterate the thereon, after, inspection marks upon any such package or cask at the time of emptying &c.; the same, shall forfeit and pay the sum of two hundred dollars for every cask so purchased or used, or on which the marks are not so obliterated. And any person who shall, with fraudulent intent, use any inspector's for fraudulentbrands or plates upon any cask or package containing or purporting to ly using any inspector's brands, contain distilled spirits, or who shall knowingly make or use any counter- &c.; feit or spurious brand or plate upon any cask or package of distilled or making or spirits, as aforesaid, shall be deemed guilty of a felony, and, on conviction feit brands; 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 upon inspector, its contents, shall be forfeited to the United States. And any inspector for negligent or who shall permit any person not employed by him to use any of his brands improper use of or plates, or who shall negligently or wilfully leave such brands or plates plates;

of the tax;

for making false entries or

returns; for placing false marks upon casks, &c.;

using counter

his brands or