facturer, etc., to

packages; penal

SEC. 3349. Every brewer shall, by branding, mark or, Name of manucause to be marked upon every hogshead, barrel, keg, or be marked on other vessel containing the fermented liquor made by ly for removing him, before it is sold or removed from the brewery or marks, etc. brewery warehouse, or other place of manufacture, the name of the person, firm, or corporation by whom such liquor was manufactured, and the place of manufacture; and every person other than the owner thereof, or his agent authorized so to do, who intentionally removes or defaces such marks therefrom, shall be liable to a penalty of fifty dollars for each cask or other vessel from which the mark is so removed or defaced:

chasing ferment

another brewer.

Provided, That when a brewer purchases fermented Brewer pur liquor finished and ready for sale from another brewer, in ed liquor from order to supply the customers of such purchaser, the purchaser may, upon written notice to the collector of his intention so to do, and under such regulations as the Commissioner of Internal Revenue may prescribe, furnish his own vessels, branded with his name and the place where his brewery is situated, to be filled with the fermented liquor so purchased, and to be so removed; the proper stamps to be affixed and canceled, as aforesaid, by the manufacturer before removal.

See section 3244, subdivision fifth, page 139, for liability to spe cial tax in such cases.

Shipping fermented liquors under other than the name as known to the trade. (Sec. 3449, R. S.)

SEC. 3350. Whenever, in the opinion of the collector of any district, it becomes requisite or proper, by reason of an accident to any brewery therein, by fire or flood, or of such brewery undergoing repairs, or of other circumstances, that the brewer carrying on the same shall be permitted to conduct his business wholly or in part at some other place within such district or an adjoining district for a temporary period, it shall be lawful for such collector, under such regulations and subject to such limitation of time as the Commissioner of Internal Revenue may prescribe, to issue a permit to such brewer, authorizing him to conduct his business wholly or in part, according to the circumstances, at such other place, for a period to be stated in such permit; and such brewer shall not be required to pay another special tax for the purpose.

SEC. 3351. When malt liquor or tun liquor, in the first stages of fermentation, known as unfermented worts, of whatever kind, is sold by one brewer to another for the purpose of producing fermentation or enlivening old or stale ale, porter, lager-beer, or other fermented liquors, it shall not be liable to a tax to be paid by the seller thereof, but the tax on the same shall be paid by the purchaser thereof, when the same, having been mixed with the old or stale beer, is sold by him as provided by law, and such sale or transfer shall be subject to such restrictions and regulations as the Commissioner of Internal Revenue may prescribe.

Permit to carry another place on

on business at

account of accident.

Unfermented

worts sold to oth

er brewers; how

tax shall be paid.

fermented liquor

from warehouse

feiture.

Possession of SEC. 3352. The ownership or possession by any person after removal of any fermented liquor after its sale or removal from the when tax, not brewery or warehouse, or other place where it was made, paid cause of for- upon which the tax required has not been paid, shall render such liquor liable to seizure wherever found, and to forfeiture, removal under said permits excepted. Absence of And the absence of the proper stamps from any hogsLotice and ev head, barrel, keg, or other vessel containing fermented liquor, after its sale or removal from the brewery where it was made, or warehouse as aforesaid, shall be notice to all persons that the tax has not been paid thereon, and shall be prima-facie evidence of the non-payment thereof.

stamps to be

dence.

Removal or defacement of

penalty.

SEC. 3353. Every person, other than the purchaser or stamps by others Owner of any fermented liquor, or person acting on his than the owners; behalf, or as his agent, who intentionally removes or defaces the stamp or permit affixed upon the hogshead, barrel, keg, or other vessel, in which the same is contained, shall be liable to a fine of fifty dollars for each such vessel from which the stamp or permit is so removed or defaced, and to render compensation to such purchaser or owner for all damages sustained by him therefrom.

liquor from

Withdrawing SEC. 3354. [As amended by act of June 18, 1890 (26 stamped pack-Stat., 169).] Every person who withdraws any fermented ages for bottling, liquor from any hogshead, barrel, keg, or other vessel brewery prem-upon which the proper stamp has not been affixed, for

or bottling on

ises.

Penalty.

the purpose of bottling the same, or who carries on, or attempts to carry on, the business of bottling fermented liquor in any brewery or other place in which fermented liquor is made, or upon any premises having communication with such brewery, or any warehouse, shall be liable to a fine of five hundred dollars, and the property used in such bottling or business shall be liable to forfeiture: Provided, however, That this section shall not be construed bottling estab-to prevent the withdrawal and transfer of fermented liquors lishment by pipe from any of the vats in any brewery, by way of a pipe line or line or conduit., other conduit, to another building or place, for the sole pur

Removal of fermented liquor

pose of bottling the same; such pipe line or conduit to be constructed and operated in such manner, and with such cisterns, vats, tanks, valves, cocks, faucets, and gauges, or other utensils or apparatus, either on the premises of the brewery or the bottling house, and with such changes of or additions thereto, and such locks, seals, or other fastenings, and under such rules and regulations as shall be from time to time prescribed by the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, and all locks and seals prescribed shall be provided by the Commissioner of Internal Revenue, at the expense of the United States:

Provided further, That the tax imposed in section thirtythree hundred and thirty-nine of the Revised Statutes of the United States shall be paid on all fermented liquor removed from a brewery to a bottling house by means of a pipe or conCancellation duit, at the time of such removal, by the cancellation and and defacement defacement, by the collector of the district, or his deputy, in the presence of the brewer, of the number of stamps denoting

of stamps.

the tax on the fermented liquor thus removed. The stamps thus cancelled and defaced shall be disposed of and accounted for in the manner directed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury.

forfeitures.

And any violation of the rules and regulations hereafter prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, in pursuance of these provisions, shall be subject to the penalties above pro- Penalties vided by this section. Every owner, agent, or superintendent of any brewery or bottling house who removes, or connives at the removal of, any fermented liquor through a pipe line or conduit, without payment of the tax thereon, or who attempts in any manner to defraud the revenue as above, shall forfeit all the liquors made by and for him, and all the vessels, utensils, and apparatus used in making the same.

Storing of bottled beer and empty bottles is part of the business of bottling and not allowed on brewery premises.

Beer intended for bottling, except when removed by pipe line, must be drawn into stamped packages and removed from the brewery, and the bottling premises must be so separated from the brewery that the beer must be carried upon a street or road which is a public highway, actually and commonly used as a thoroughfare by the public, in its passage from the brewery to the bottling establishment. (Int. Rev. Reg., No. 6, revised, under "Bottling.")

Concerning the transfer of fermented liquors from a brewery by way of pipe line or conduit for the sole purpose of bottling the same. (Regulations, No. 6, revised, Oct. 8, 1909.)

EXPORTATION OF FERMENTED LIQUORS.

and

[Act of June 18, 1890 (26 Stat., 162).] That from and, Exportation of fermented liqafter the first day of January, eighteen hundred and uors. ninety-one, fermented liquor may be removed from the place of manufacture, or storage, for export to a foreign country, without payment of tax, in such packages and under such regulations, and upon the giving of such notices, entries, bonds, and other security, as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe; and no drawback of tax shall be allowed on fer- No drawback. mented liquor exported on and after the first day of January, eighteen hundred and ninety-one, unless entered for exportation prior to such date.

This operates as a repeal, on and after January 1, 1891, of section 3441, Revised Statutes, as amended. (Regulations No. 29, T. D. 540.)

CHAPTER SIX.

TOBACCO AND SNUFF.

69. Act of August 28, 1894. Manufac- 3370. Tobacco manufactured by one perturer of tobacco defined.

SEC. 69. [Act of Aug. 28, 1894 (28 Stat., 509).] Every of tobacco person whose business it is to manufacture tobacco or fined. snuff for himself, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, crushing, or rubbing of any raw or

leaf-tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, or by the working or preparation of leaf tobacco, tobacco stems, scraps, clippings, or waste, by sifting, twisting, screening, or any other process, shall be regarded as a manufacturer of tobacco.

dealers when re

Every person shall also be regarded as a manufacturer Retail leaf of tobacco whose business it is to sell leaf tobacco in garded as manuquantities less than a hogshead, case, or bale; or who facturers. sells directly to consumers, or to persons other than duly registered dealers in leaf tobacco, or duly registered manufacturers of tobacco, snuff or cigars, or to persons who purchase in packages for export; and all tobacco so sold by such persons shall be regarded as manufactured tobacco, and such manufactured tobacco shall be put up and prepared by such manufacturer in such packages only as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe: Provided, That farmers and growers of tobacco who sell leaf tobacco Farmers and of their own growth and raising shall not be regarded as manufacturers of tobacco; and so much of section three thousand two hundred and forty-four of the Revised Statutes of the United States, and acts amendatory thereof, as are in conflict with this Act, are hereby repealed:

*

*

*

*

*

That section thirty-three hundred and sixty-one of the Revised Statutes is hereby repealed.

See also section 35, Act of August 5, 1909, page 261.

growers.

upon farmers re

SEC. 27. [Act of Oct. 1, 1890 (26 Stat., 618), as amended Restrictions by sec. 69, act of Aug. 28, 1894 (28 Stat., 509).] That all moved. provisions of the statutes imposing restrictions of any kind whatsoever upon farmers and growers of tobacco in regard to the sale of their leaf tobacco, and the keeping of books, and the registration and report of their sales of leaf tobacco, or imposing any tax on account of such sales are hereby repealed.

See also section 35, Act of August 5, 1909, page 261.

statement, bond,

Form 36.

SEC. 3355, [as amended by sec. 14, act of Mar. 1, 1879 Manufacturer's (20 Stat., 327).] Every person, before commencing, or, and certificates. if he has already commenced, before continuing, the manufacture of tobacco or snuff, shall furnish, without previous demand therefor, to the collector of the district where the manufacture is to be carried on, a state-Statement ment in duplicate, subscribed under oath, setting forth the place, and if in a city, the street and number of the street, where the manufacture is to be carried on; the number of cutting-machines, presses, snuff-mills, handmills, or other machines; the name, kind, and quality of the article manufactured or proposed to be manufac

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