INTERNAL REVENUE-Continued.
distilled spirits, special tax not payabe by
vintners, &c., nor by apothecaries, in
certain cases

survey of distilleries, estimate of capacity,
resurveys, when may be made, &c..
penalty on distiller for obstructing officer
in examinations, and for refusing to
draw off water in tub, &c....
in apparatus for manufacture of vinegar,
contrivance by which vapor can be
converted into spirits not to be used.
vinegar factory not permitted near distil-
lery.
manufacturers of vinegar may separate al-
coholic property from mash, &c.....
not to remove vinegar, &c., with over 2
per cent. alcohol...

491

530

530

530

[386], [433], 530

5,530

530

531

531

. [433], 531

531

531

531

new bond may be required in case of
death, insolvency, &c..

failure to give new bond...
excessive loss of spirits in warehouses; tax

to be collected, and spirits with-
drawn...

tax on spirits in distillery to be paid
within three years of entry...
entry for withdrawal of spirits to specify
number of packages and other facts.
drawing off, gauging, marking, and removal

of spirits to distillery warehouse. [433], 531
serial numbers
form of stamp

when loss on spirits in warehouse appears

434

withdrawal from warehouse on payment of
tax...

434

532

532

storekeeper to keep warehouse books and

fermenting period, when deemed to com-

make returns....

434, 435

mence

532

stamps for restamping packages of liquor,

tobacco, cigars, snuff, &c., when orig-
inals are destroyed...

435

rectifiers to make returns..

435

spirits exported in casks or packages of any
size, entitled to drawback.

532

may be withdrawn from warehouse in
packages of any size

533

436

use for domestic liquors of casks in which
foreign liquors have been imported
not prohibited

533

computation of proof of spirits..
manufacture of wooden stills by registered

438

distillers for their own use not sub-
ject to special tax

534

imported liquors, stamps, &c., to be

placed in public stores, inspected,

438

and stamped...

439

532

438

forfeited if found without stamps
casks of, when filled on premises of
wholesale dealer to have special

439

437

437

437

export stamps; how charged and amount
due collected..

.31, 534

spirits withdrawn from distillery or bonded
warehouse may be regauged....................
allowance for leakage

534

534

534

no penalty for making or using similar casks
distilled spirits for manufacture of prepara-
tions for export may be withdrawn
from distillery warehouse without
tax....
- [449], 533
allowance for leakage and loss during
transportation from distillery ware-
house to manufactory warehouse....
collectors to account for tax-paid stamps,
receive commission, &c....... -[435], 533
to make returns..
[435], 533

how charged with other stamps, reports

533

533

stamps, &c., on packages to be defaced
when liquor is drawn off, and casks,
&c., not to be filled with domestic
liquors...

penalties for not effacing stamps on
emptying packages.....

for dealing in or using empty packages,

&c

439

...

440

.440, 533