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CHAPTER FIVE.

FERMENTED LIQUORS.

Sec.

Sec.
3335. Brewer's notice.

3347. Sour malt liquors, how removable 3336 (amended). Bond.

without stamps. 3337. Books and monthly statement. 3348. Brewers selling at retail at brewery. [3337a.] Section 3337 construed. Assess- 3349. Packages to be marked; penalty. ment.

One brewer purchasing from an3338. Monthly verification of entries in

other. books.

3350. Permit to carry on business at an3339 (amended). Tax. Fractional parts

other place on account of acciof a barrel, how estimated.

dent. [3339a.] Gallon defined.

3351. Unfermented worts sold to other 3340 (amended). Evading tax, making or

brewers. procuring false entries, etc.; 3352. Fermented liquor removed from penalty.

brewery without payment of tax 3341 (amended). Stamps. Permits.

forfeited. Absence of stamps to 3342 (amended). Stamps, how procured,

be notice and evidence. affixed, and canceled.

3353. Removal or defacement of stamps; Penalty for fraud and neglect.

penalty. 3343. Selling, removing, or buying fer- 3354 (amended). Withdrawing fermented

mented liquor in packages with, liquor from unstamped packages out stamp or with twice-used

for bottling, or bottling on brewstamp; penalty.

ery premises; penalty. Fer3344. Drawing fermented liquor from

mented liquor permitted to be package without stamp or with

removed from brewery through out defacing stamp; penalty.

pipe or conduit for bottling only. 3345. Removal for storage without Act of June 18, 1890. Removal of ferstamps; penalties.

mented liquors for export with3346 (amended). Making, selling, or using

out payment of tax:
false or counterfeit stamps or
permits, reusing stamps, having
removed stamps in possession,

selling same; penalty.
Sec. 3335. Every brewer shall, before commencing or
continuing business, file with the collector, or proper
deputy collector, of the district in which he designs to
carry it on a notice in writing, stating the name of the
person, company, corporation, or firm, the names of the
members of any such company or firm, the places of resi-
dence of such persons, a description of the premises on
which the brewery is situated, and of his or their title
thereto, and the name of the owner thereof.

A person manufacturing for sale a fermented liquor, made froni a substitute for malt, must qualify as a brewer. (T. D. 646.)

Definition of brewer. Special tax of brewer. (Sec. 3244, p. 133.) SEC. 3336 (as amended by the act of Apr. 29, 1886 (24 Bond. Stat., 15).] Every brewer, on filing notice as aforesaid of his intention to commence or continue business, * shall execute a bond to the United States, to be approved by the collector of the district, in a sum equal to three

Brewer's notice of business.

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times the amount of the tax which, in the opinion of the collector, said brewer will be liable to pay during any one month, and conditioned that he shall pay, or cause to be paid, as herein provided, the tax required by law on all beer, lager-beer, ale, porter, and other fermented liquors made by or for him, before the same is sold or removed for consumption or sale, except as hereinafter provided; and that he shall keep, or cause to be kept, a book, in the manner and for the purposes hereinafter specified, which shall be open to inspection by the proper officers, as by law required; and that he shall in all respects faithfully comply, without fraud or evasion, with all requirements of law relating to the manufacture and sale of any malt liquors aforesaid; and he shall execute a new bond once in four years and whenever required so to do by said collector, in the amount above named and conditioned as above provided, which bond shall be in lieu of any former bond or bonds of such brewer in respect to all liabilities accruing after its approval by said collector.

In case of incorporated companies the bond must be executed in their corporate capacity and under their corporate seals and signatures.

In case of a brewing company not incorporated the name of the firm as well as of each member thereof must be recited in the bond, which should be signed by each member of the firm.

No provision is made for cancellation of bond where brewers have gone out of business before the expiration of the four years. (T. D. 648.)

A second bond given voluntarily during the four-year period is merely cumulative and does not release the first bond. (T. D. 834.)

Executors, administrators, assignees, and receivers continuing

the business must execute a new bond. Brewer's books. SEC. 3337. Every person who owns or occupies any

brewery, or premises used or intended to be used for the purpose of brewing or making such fermented liquors, or who has such premises under his control or superintendence, as agent for the owner or occupant, or has in his possession or custody any brewing materials, utensils, or apparatus, used or intended to be used on said premises in the manufacture of beer, lager-beer, ale, porter, or other similar fermented liquors, either as owner, agent, or superintendent, shall, from day to day, enter, or cause to be entered, in a book to be kept by him for that purpose, the kind of such malt liquors, the estimated quantity produced in barrels, and the actual quantity sold or removed for consumption or sale in barrels or fractional parts of barrels. He shall also, from day to day, enter, or cause to be entered, in a separate book to be kept by him for that purpose, an account of all materials by him purchased for the purpose of producing such fermented

liquors, including grain and malt. Monthly state- And he shall render to the collector, or the proper

deputy collector, on or before the tenth day of each month, a true statement, in writing, in duplicate, taken from his books, of the estimated quantity in barrels of

ment.

construed.

such malt liquors brewed, and the actual quantity sold or removed for consumption or sale during the preceding month; and shall verify, or cause to be verified, the said statement, and the facts therein set forth, by oath, to be taken before the collector of the district, or proper deputy collector, according to the form required by law.

Said books shall be open at all times for the inspection of any collector, deputy collector, inspector, or revenue agent, who may take memorandums and transcripts therefrom.

United States v. Obermeyer (5 Ben., 541; 15 Int. Rev. Rec., 83; 27 Fed. Cas., 211). United States v. Miller (16 Int. Rev. Rec., 25; 25 Fed. Cas., 1257).

Brewers' returns.—Returns made by brewers of the amount of beer manufactured and sold by them are made under compulsion of law for but one purpose, namely, the collection of revenue for the United States, and copies thereof rare not permitted to be furnished to any persons for other purposes. (T. D. 19443,

1898.) Verification of returns. (T. D. 1046.) [SEC. 3337a.] [Act of May 13, 1876 (19 Stat., 53).] That Sec. 3337, R. S., nothing contained in section three thousand three hundred and thirty-seven of the Revised Statutes of the United States shall be so construed as to authorize an assessment upon the quantity of materials used in pro- Quantity of maducing or purchased for the purpose of producing, fer- evidence for purmented or malt liquors, nor shall the quantity of materials pose of taxation, so used or purchased be evidence, for the purpose of tax-uor produced, ation, of the quantity of liquor produced, but the tax on as provided in all beer, lager-beer, ale, porter, or other similar fermented 03339, R. S. liquor, brewed or manufactured, and sold or removed for consumption or sale, shall be paid as provided in section three thousand three hundred and thirty-nine of said statutes, and not otherwise:

Provided, That this act shall not apply to cases of fraud. cases of fraud

And provided further, That nothing in this act shall have no change of the effect to change the present rules of law respecting evi-rules of law as to

in , dence in any prosecution or suit.

Bergdoll v. Pollock, collector. (95 U. S., 337; 24 Int. Rev. Rec., 2.) SEC. 3338. The entries made in such books shall, on or before the tenth day of each month, be verified by the oath of the person by whom they are made. The said oath shall be written in the book at the end of such entries,

and be certified by the officer administering the same, and shall be in form as follows:

I do swear (or affirm) that the foregoing entries were made by me; Monthly verifiand that they state truly, according to the best of my knowledge and cation of entries belief, the estimated quantity of the whole amount of such malt liquors brewed, and the actual quantity sold, and the actual quantity removed, from the brewery owned by in the county of and, further, that I have no knowledge of any matter or thing required by law to be stated in said entries which has been omitted therefrom.

And the owner, agent, or superintendent aforesaid shall also, in case the original entries made in his book were not

etc.

Tax on fermented liquors.

made by himself, subjoin thereto the following oath, to be taken in manner as aforesaid:

I do swear (or affirm) that, to the best of my knowledge and belief the foregoing entries fully set forth all the matters therein required by law; and that the same are just and true, and that I have taken all the means in my power to make them so.

Brewer required to enter all malt liquors in his book. “Malt liquor" and "fermented liquor” used synonymously. (First circuit (Mass.), 1874, United States v. Dooley, 21 Int. Rev. Rec., 115; 25 Fed. Cas. 890, No. 14984.)

A book of general accounts kept by a brewer in conducting his business can not be deemed a book of entries of materials purchased, or such a book as the statute requires. (United States v. Bellingstein, 16 Int. Rev. Rec., 92; Fed. Cas. No.

14566.) SEC. 3339 [as amended by the act of Apr. 12, 1902 (32 Stat., 96).] There shall be paid on all beer, lager-beer, ale, porter, and other similar fermented liquors, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, a tax of one dollar for every barrel containing not more than thirty-one gallons; and at a like rate for any other quantity or for any fractional part of a barrel. In estimating and computing such tax, the fractional parts of a barrel shall be halves, thirds, quarters, sixths, and eighths; and any fractional part of a barrel, containing less than oneeighth, shall be accounted one-eighth; more than oneeighth, and not more than one-sixth, shall be accounted one-sixth; more than one-sixth, and not more than onefourth, shall be accounted one-fourth; more than onefourth, and not more than one-third, shall be accounted one-third; more than one-third, and not more than onehalf, shall be accounted one-half; more than one-half, and not more than one barrel, shall be accounted one barrel; and more than one barrel, and not more than sixty-three gallons, shall •be accounted two barrels, or a hogshead. The said tax shall be paid by the owner, agent, or superintendent of the brewery or premises in which such fer

mented liquors are made, and in the manner and at the Amendment of time hereinafter specified: Provided, That in lieu of or in March 2, 1901.

addition to the present requirements of law in that respect, all stamps used for denoting the tax upon fermented liquors or other tares may, in the discretion of the Commissioner of Internal Revenue, be canceled by perforations to be made in such manner and form as the Commissioner may by regulations prescribe.

Legielation of recent years affecting the rate of tax on fermented liquors is given for reference, as follows:

[Act of June 13, 1898 (30 Stat., 448).] Sec. 1. That there shall be paid, in lieu of the tax of one dollar now imposed by law, a tax of two dollars on all beer, lager beer, ale, porter, and other similar fermented liquors, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, for every barrel containing not more

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than thirty-one gallons; and at a like rate for any other quantity or for the fractional parts of a barrel authorized and defined by law. And section thirty-three hundred and thirty-nine of the Revised Statutes is hereby amended accordingly; Provided, That a discount of seven and one-half per centum shall be allowed upon all sales by collectors to brewers of the stamps provided for the payment of said tax: Provided further, That the additional tax imposed in this section on all fermented liquors stored in warehouse to which a stamp had been affixed shall be assessed and collected in the manner now provided by law for the collection of taxes not paid by stamps.

Sec. 51. That this act shall take effect on the day next succeeding the date of its passage, except as otherwise specially provided for.

[Act of March 2, 1901 (31 Stat., 938).] Sec. 1. That section one of the act entitled “An act to provide ways and means to meet war expenditures, and for other purposes,'' approved June thirteenth, eighteen hundred and ninetyeight, is hereby amended so as to read as follows:

"That there shall be paid, in lieu of the tax of one dollar now imposed by law, a tax of one dollar and sixty cents on all beer, lager beer, ale, porter, and other similar fermented liquors, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, for every barrel containing not more than thirty-one gallons; and at a like rate for any other quantity or for the fractional parts of a barrel authorized and defined by law. And section thirty-three hundred and thirty-nine of the Revised Statutes is hereby amended accordingly: Provided, That in lieu of or in addition to the present requirements of law in that respect, all stamps used for denoting the tax upon fermented liquors or other taxes may, in the discretion of the Commissioner of Internal Revenue, be canceled by perforations to be made in such manner and form as the Commissioner may by regulations prescribe.”

Sec. 15. That the provisions of this act shall take effect on and after the first day of July, nineteen hundred and one, except where otherwise expressly provided.

[Act of April 12, 1902 (32 Stat., 96).] Sec. 1. That section one of the act entitled "An act to provide ways and means to meet war expenditures, and for other purposes,” approved June thirteenth, eighteen hundred and ninetyeight, as amended by the act of March second, nineteen hundred and one, entitled “An act to amend an act entitled 'An act to provide ways and means to meet war expenditures, and for other purposes,' approved June thirteenth, eighteen hundred and ninety-eight, and to reduce taxation thereunder," be, and is hereby, further amended so as to read as follows:

SECTION 1. That there shall be paid on all beer, lager beer, ale, porter, or other similar fermented liquor, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, in lieu of the tax now imposed by law, a tax of one dollar for every barrel containing not more than thirty-one. gallons; and at a like rate for any other quantity or for any fractional part of a barrel, as authorized and defined by section thirty-three hundred and thirty-nine of the Revised Statutes of the United States: Provided, That in lieu of or in addition to the present requirements of law in that respect all stamps used for denoting the tax upon fermented liquors or other taxes may, in the discretion of the Commissioner of Internal Revenue, be canceled by perforations to be made in such manner and form as the Commissioner may, by regulations, prescribe.'

Sec. 11. That this act, except as otherwise specially provided for in the preceding section, shall take effect July first, nineteen hundred and two.

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