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and every person, firm, or corporation who carries on the business of a retail dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable for the payment of the tax, be fined not less than forty nor more than five hundred dollars for each and every offense.

SEC. 36. [Act of June 13, 1898 (30 Stat., 448).] That Manufacturers every person, firm, or corporation, before engaging in the mixed flour. business of making, packing, or repacking mixed flour, shall pay a special tax at the rate of twelve dollars

per annum, the same to be paid and posted in accordance with the provisions of sections thirty-two hundred and fortytwo and thirty-two hundred and thirty-nine of the Revised Statutes, and subject to the fines and penalties Penalties. therein imposed for any violation thereof.

SEC. 3245. [Obsolete.]

SEC. 3246. [as amended by sec. 5, act of Mar. 1, 1879 (20 to apply to vintStat., 327).] Nothing in this chapter shall be construed ners nor apothon to impose a special tax upon vintners who sell wine of cases. 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 oflice 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.

Limitation of a druggist's right to sell liquors without paying special tax. (34 Int. Rev. Rec., 157.)

An apothecary, who bona fide uses spirituous liquors in the preparation of a medicine to be used as such and not as a beverage, does not violate section 3242, by not paying the special tax required of a retail liquor dealer.' (United States v. Calhoun, 39 Fed. Rep., 604.)

Druggists compounding medicines. (T. D. 933; T. D. 1514.)

The fact that a person is an authorized liquor dealer under the internal-revenue laws does not prevent him from engaging also in the compounding of medicines; and if he does so, using spirits in combination with roots, herbs, or drugs, and sells the compound only under a label specifying the diseases for which it is heid oui as a remedy, he is an apothecary within the exempting provision of section 3246. (T. D. 19412, 1898.)

The exemption from special tax granted druggists for use of spirits or wine by this section relates only to medicines in which the spirits or wine used have been changed in nature and made clearly medicinal by the addition of drugs. (T. D. 1019.)

What alcoholic compounds may be classed as medicinal.
(T. D. 1510, June 17, 1909.)

pounds.
A manufacturer of medicinal compounds, by the use of tax-
paid spirits in combination with drugs, is entitled to the exemp-
tion when he sells such compounds only under labels specifying
the diseases for which they are held out as remedies, and his use
of a pharmaceutical still in the preparation of these medicines
does not involve him in liability under the internal-revenue laws.
(T. D. 19347, 1898.)

A compound of medicinal roots and distilled spirits, if held
out not merely as a remedy for disease, but also as “bitters for
mixed drinks,” is not to be regarded as made in good faith for

72170°-11-10

Medicinal comWine.

medicinal use only, and the manufacturer who sells it under such
a label is not entitled to the exemption, and is required to pay
special tax as a rectifier and liquor dealer. (T. D. 19442, 1898.)

Where grapes are pressed at one place and the juice is then
carried to another place and there fermented, the latter is the
place of manufacture of the wine, and the manufacturer is there
permitted by the provisions of section 3246 to sell it without pay-
ing special tax. (T. D. 19410, 1898.)

A person who sells blackberry wine (a fermented liquor made from blackberry juice) is required to pay special tax as a liquor dealer for selling the wine, unless he is the manufacturer of it and has made it from berries grown by himself or gathered wild by himself or by persons in his employ, and the wine is sold by him only at the place of manufacture or at his one general business office.” (T. D. 20366, 1898.)

A person who buys elderberries and makes wine therefrom is not within the exempting provision, and is required to pay special tax for selling such wine, even when he sells it at the place of manufacture. (T. D. 20541, 1899.)

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CHAPTER FOUR.

DISTILLED SPIRITS.

Sec.

Sec.
3247. Distiller, definition of.

3270. Apparatus and fastenings. 3248. Distilled spirits, definition of. 3271. Distillery warehouses, * - 3249. Standard of proof spirits; instru- | [327la.] Use of warehouse by successors ments, etc.

in certain cases. 3250. Gallon, definition of.

3272. When a warehouse becomes unsafe. 3251 (amended). Tax on distilled spirits. 3273. Storekeepers have charge under (325la.) Tax on spirits; lien.

direction of collector. (32516.) Alcoholic compounds from Porto 3274. Custody and management of wareRico.

houses. (3251c.] Manufacturer of sorghum sugar 3276. Distiller to keep distillery accessiauthorized to remove spirits in

ble; penalty. bond, free of tax, for use in manu- |-3276- (amended). Authority of revenue facture of sugar from sorghum.

officers to enter distilleries. ObAct March 3, 1891.

structing officer; penalty. 3252. Adding substances to create ficti- 3277. Distillers and rectifiers to furnish tious proof; penalty,

facilities for examination; pen3253. Tax on spirits removed without de

alty. posit in warehouse; assessment. 3278. Officers can break up ground or 3254. Products of distillation containing

walls in order to examine. spirits taxable.

3279. Signs to be put up by distillers and 3255 (amended). Brandy made from ap

rectifiers; penalty for neglect ples, peaches, or grapes, etc., ex

and for using false signs, etc. emptions.

-3280. Distillers not to carry on business [3255a.] Distilleries of 30 gallons ca

until the law is complied with, pacity or less; exemptions.

nor within 600 feet of a rectifying 3256. Evading tax; penalty.

establishment. 3257. Distiller defrauding or attempting (3281.] Superseded by section 16, act of to defraud; penalties.

February 8, 1875. Carrying on 3258. Registry of stills; penalties.

distilling without giving bond, 3259. Notice of intention to carry on

etc.; penalty. business of distiller or rectifier; {328ła.] Arrest of persons operating illicit penalty.

distillery. -3260 (amended). Distiller's bonds; pen- 3282 (amended). Vinegar establishments; alty.

penalty. (3260a] Refusal to approve bond in cer- 3283. No process for distilling between 11 tain cases.

p. m. of Saturday and 1 a. m. of - 3261. Bond not to be approved until law Monday; penalty.

is complied with; penalty. 3284. Using material or removing spirits 3262 (amended). Distiller must be owner

in absence of storekeeper; penin fee-simple, or have written

alty. consent of owner, etc.

3285 (amended). Emptying fermenting 3263. Plan of distillery.

tubs. 3264 (amended). Surveys.

3286 (amended). Drawing off water, 3265. Notice by manufacturer of a still.

cleansing worm-tub, etc.; penSetting up a still without per

alty. mit; penalty.

3287 (amended). Removal of spirits to 3266. Distilling on certain premises pro

warehouse. hibited; penalty.

3288. Tax-paid spirits not to remain on 3267. Receiving-cisterns.

distillery premises. 3268. Breaking locks, gaining access to 3289. Forfeiture of unstamped packages. cisterns, etc.; penalty.

3290. Gauger employing distiller, etc., to 3269. Furnaces, tubs, doublers, worm

use brands or perform his duties; tanks; penalty.

penalty.

Sec.

Sec.

3291. Gauger's returns.

3316. Officer issuing or permitting use of 3292. Fraudulent gauging, etc.; penalty.

stamps, contrary to law; penalty. 3293 (amended). Distiller's entry of de- [3316a.] Imitation stamps; penalty.

posit in warehouse; warehousing 3317 (amended). Rectifiers' returns; recbonds.

tifiers intending to defraud; pen(3293a.] Warehousing and transportation

alty. bonds.

(3317a] (amended). Rectifier's notice of 3294 (amended). Withdrawal from ware

intention to rectify. house.

3318 (amended). Rectifiers' and wholesale [3294a.) Allowance for leakage; spirits

dealers' books and transcripts; may be regauged, etc.

penalties. (32946.) Act March 3, 1899. Allowance (3318a.) Distiller required to keep book. for loss.

3319. Purchase of quantities greater 51–59. Act of Aug. 28, 1894. General

than 20 gallons for many persons bonded warehouses for distilled

other than, etc.; penalty. spirits, other than fruit brandy. 3320. Gauging and stamping rectified Acts of March 3, 1877, and October 18,

spirits. 1888. Special bonded warehouses 3322. Filling blanks and affixing and varfor fruit brandy.

nishing stamps. 3295 (amended). Gauging, stamping, and 3323 (amended

3323 (amended). Spirits drawn into new branding spirits removed from packages to be gauged and warehouse.

branded; forfeiture. 3296. Removal, concealment, etc., of spir- 3324. Stamps and brands to be effaced its contrary to law; penalty.

from empty casks; penalties. 3297 and (3297a.] Alcohol withdrawn for 3325. Buying or selling spirit casks havscientific purposes; penalty,

ing inspection marks; penalty: 3298. Power of officers to detain packages 3326. Changing stamps, shifting spirits, forty-eight hours.

etc.; penalty. 3299. Forfeiture of spirits unlawfully re- 3327. Removal within certain hours from moved from distillery.

distillery or rectifier's premises; 3300. Storekeeper unlawfully removing

penalty. spirits, or allowing same to be 3328. Tax on imitation wines; counterremoved, etc.; penalty.

feiting or reusing stamps; penal3301 (amended). Storekeepers'

ties. house books and returns.

3329 (amended). Drawback on spirits. 3302. Storekeepers to have charge of dis- 3330 (amended). Exportation of spirits tillery and keep account of ma

withdrawn from bonded wareterials, etc.

houses; relanding; penalties. 3303. Distillers' books.

[3330a.] Transportation bond may be 3304. Books to be open to inspection and

taken; change of package. preserved two years.

(33306.) Act of December 20, 1879. Allow3305. False entries, or omitting to keep

ance for loss during transportaor produce books; penalty.

tion. 3306. Using false weights or measures, or 3331. Release of distillery before judgudregistered materials; penalty.

ment, in what cases. 3307 and 3308. Distillers' returns.

3332 (amended). Stills, etc., to be de3309 (amended). Monthly examination of

stroyed in certain cases. distiller's returns, assessment,

3333. Burden of proof. etc., capacity tax.

3334 (amended). Spirits sold under judi[3309a.] Relief from assessments for defi

cial process subject to tax. Prociencies, etc., in certain cases.

vision where spirits will not sell [33096.] Assessments to be at rate of tax

for price equal to tax. imposed by act August 28, 1894. Sections 11, 12, and 13, act March 1, 1879; 3310 (amended). Commencement and sus

penalties. Imported liquor pension of work; penalties.

stamps, etc. 3311. Reduction of capacity; penalty for Act October 1, 1890, as amended by act of tampering with locks, etc.

June 7, 1906. Fortification of 3312 and 3313. Stamps.

wines. 3314 (amended). Accountability for stamp | Act of March 3, 1897. Bottling of distilled books; export stamps.

spirits in bond. 3315 (amended). Restamping spirits, fer- Act June 7, 1906. Denatured alcohol.

mented liquors, tobacco, cigars, Act March 2, 1907. Amendatory of the etc., when stamps are lost or de

denatured alcohol act. stroyed.

ware

,

SEC. 3247. Every person who produces distilled spirits, nl Distiller, defor who brews or makes mash, wort, or wash, fit for distillation or for the production of spirits, or who, by any process of evaporization, separates alcoholic spirit from

any

fermented substance, or who, making or keeping mash, wort, or wash, has also in his possession or use a still, shall be regarded as a distiller.

See section 3282 as to vinegar makers, page 175.

To make one in possession of a still a distiller because he keeps mash, wort, or wash, the mash, wort, or wash must be such as will produce spirits on distillation. (United States v. House and Lot No. 3 Abattoir Place; 25 Int. Rev. Rec., 319.)

Special tax on distillers repealed. (Act of June 6, 1872.).

A corporation may carry on the business of distilling. Also, meaning of the word “person in this chapter. (15 Op. Atty.

Gen., 230; 23 Int. Rev. Rec., 141.) SEC. 3248. Distilled spirits, spirits, alcohol, and alco- t Distilladio spir. holic spirit, within the true intent and meaning of this act, is that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, which is commonly produced by the fermentation of grain, starch, molasses, or sugar, cluding all dilutions and mixtures of this substance; and the tax shall attach to this substance as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirit, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process.

Under the internal-revenue laws the tax on spirits attaches as soon as they come into existence, and must be paid by the manufacturer, even in case of their destruction, unless the circumstances on which here lies for exemption comewithin the particular description in some one of the remedial statutes. (Greenbrier

Distillery Co. v. Johnson, 88 Fed. Rep., 638.) SEC. 3249. Proof spirit shall be held to be that alcoholic Standard of liquor which contains one-half its volume of alcohol of a proof spirits; specific gravity of seven thousand nine hundred and frauds. thirty-nine ten thousandths (.7939) at sixty degrees Fahrenheit. And for the prevention and detection of frauds by distillers of spirits, the Commissioner of Internal Revenue may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe rules and regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits.

Meters. (Tice v. United States, 99 U. S., 286; Sausser v.
United States, 9 Ct. Cls., 338; 11 ibid., 538; Finch v. United
States, 12 Ct. Cls., 364; 102 U. S. (12 Otto), 269; 26 Int. Rev.
Rec., 410.)

By the act of June 6, 1872 (17 Stat., 239), all the provisions of
the act of July 20, 1868, touching meters were repealed.

On the 1st of May, 1892, the method of gauging of spirits by rod, theretofore used, was changed to a weighing system, by

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