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: Refund of taxes 1868, ch. 186, § 59 (15 Stat. L., 150). 1869, ch. 18, § 1 (16 Stat. L., 42). 1872, ch. 315, § 13 Provided further, That any assessments of additional special tax against wholesale liquor-dealers or retail liquor-dealers, or against paid under certain brewers for selling malt liquors of their own production at the place of repealed acts. manufacture in the original casks or packages, made by reason of an amendment to section fifty-nine of the internal revenue act approved July twentieth, eighteen hundred and sixty-eight, as amended by section thirteen of the act approved June sixth, eighteen hundred and seventy-two, further amending said section fifty-nine by striking out the words malt liquor', 'malt liquors', 'brewer', and 'malt liquors' in the three several paragraphs in which they occur, shall be on proper proofs, remitted; and if such assessments have been paid, the amounts so paid shall be, on proper proofs, refunded by the Commissioner of Internal Revenue." 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 vinters 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." 17 Stat. L., 243). Special tax not payable by vintapothecaries in ners, &c., nor by certain cases. Substitute for R. S., § 3246. Survey of distil That section thirty-two hundred and sixty-four be, and the same is hereby, amended by striking out all after the said number, and substi- lery. tuting 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 spiritproducing capacity for a day of twenty-four hours. Substitute for R. S., § 3264. In all surveys, forty-five gallons of mash or beer brewed or fermented estimate of cafrom grain shall represent not less than one bushel of grain, and seven pacity. 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 report of. 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 ca- -resurvey. pacity 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: Survey of distil- Provided, That the survey of any distillery estimated and stated by leries: when may the distiller, in his notice of intention to distill, as capable of distilling be made by collector, &c., with- 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; out assistant. -how made for &c. And that all surveys made for the purpose of correcting clerical errors correcting 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 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: - special officer may be designated for. And provided further, That the Commissioner of Internal Revenue may, whenever he shall deem it proper, designate an officer, agent, or 15 Ct. Cls., 446. 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." Penalties on dis [R. S., §§ 3276, 3286.] That section thirty-two hundred and seventy-six tiller for obstruct- and section thirty-two hundred and eighty six be amended by inserting, ing officer, &c.; before the words "one thousand dollars" wherever they occur in each of amending R. S., § 3276, said sections, the words "not exceeding". 3286. In manufacture [R. S., § 3282.] That section thirty-two hundred and eighty-two of the of vinegar, con- Revised Statutes be amended by striking out the words "or any vapor trivances for of alcoholic spirits", immediately following the word "alcohol" in the converting vapor into spirits not to eighth line of said section, and also by striking out the words at the be used; amending close of said section namely: "But nothing herein contained shall be R. S., § 3282. construed to authorize the distillation of such fermented liquids except in an authorized distillery", and 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. Vinegar factory not to be near distillery, &c. 1879, June 14, ch. 23. Manufacturers of arate alcoholic Nor shall any vinegar factory, for the manufacture of vinegar as aforesaid, be permitted within six hundred feet of any distillery or rectifying house. But it shall be lawful for manufacturers of vinegar to separate, by a vinegar may sep- vaporizing process, the alcoholic property from the mash produced by property from them, and condense the same by introducing it into the water or other liquid used in making vinegar. masli, &c. over 2 per cent. of alcohol. No person, however, shall remove, or cause to be removed, from any vinegar, &c., with 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. Examination of officers, &c.; ex And all the provisions of sections thirty-two hundred and seventyvinegar manufac- six, thirty-two hundred and seventy-seven, and thirty-two hundred and tories; powers of seventy-eight of the Revised Statutes of the United States are hereby extended and made applicable to all premises whereon vinegar is manR. S., §§ 3276- ufactured, to all manufacturers of vinegar and their workmen or other persons employed by them." tending 3278. Distilleries of The Commissioner of Internal Revenue, with the approval of the Secthirty gallons or retary of the Treasury, may exempt distillers whose distilleries have a 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 ies which require the processes of distillation to be carried on through R. S., § 3263, obligations. 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: Drawing off, gauging, marking, and removal of 1880, May 28, ch. Entry and giv193293. ing bond. R. S., 1878, March 28, [R. S., § 3293.] (Rep.) [That section thirty-two hundred and ninetythree as amended by joint resolution approved March twenty-eighth, eighteen hundred and seventy-eight be amended by inserting, after the 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 vency, &c. refusal to give bond or pay tax, &c. 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." When loss on "If it shall appear at any time that there has been a loss of distilled spirits in ware- spirits from any cask or other package hereafter deposited in a distilhouse appears to be excessive, whole lery warehouse, other than the loss provided for in section three thouquantity to be sand two hundred and twenty one of the Revised Statutes of the United taxed, &c. States, which, in the opinion of the Commissioner of Internal Revenue, R. S., § 3221. 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."] Withdrawal from warehouse on pay ment of tax. Substitute for R. S., § 3294. 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- 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 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: 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 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 bility therefor. Storekeepers to 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 Substitute for (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. -how stamps All stamps relating to distilled spirits, other than the tax-paid 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 colTect, &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."] Stamps for restamping packages of liquors, tobacco, 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 cigars, snuff, &c., regulations prescribed by him with the approval of the Secretary of the when original Treasury, issue stamps for restamping packages of distilled spirits, to- stamps are debacco, cigars, snuff, cigarettes and fermented liquors which have been stroyed. 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, Substitute for R. S., § 3315. 13 Ct. Cls., 366. Rectifiers to make returns. Substitute for R. S., § 3317. |