Слике страница
PDF
ePub

Name of manufacturer, etc., to

another brewer.

the

pur

SEC. 3349. Every brewer shall, by branding, mark or cause 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:

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, chaser 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 special 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 Permit to carry any district, it becomes requisite or proper, by reason of another place on an accident to any brewery therein, by fire or flood, or of dent. 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 Unfermented stages of fermentation, known as unfermented worts, of er brewers: how 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 orstale 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.

tax shall be paid.

of

Absence of

dence.

Removal or de

of

penalty.

ises.

Possession SEC. 3352. The ownership or possession by any person fermented liquor after removalof any fermented liquor after its sale or removal from the from Warehouse brewery or warehouse, or other place where it was made, paid cause of for- upon which the tax required has not been paid, shall ren

der such liquor liable to seizure wherever found, and to forfeiture, removal under said permits excepted.

And the absence of the proper stamps from any hogsto 1:otice and evi 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.

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. Withdra wing 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

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 other conduit

, to another building or place, for the sole purpose 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

defacement, by the collector of the district, or his deputy, in the presence of the brewer, of the number of stamps denoting

Penalty.

Removal of fer

and defacement 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.

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 and 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 high way, 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.

[Act of June 18, 1890 (26 Stat., 16.2).] 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 3141, Revised Statutes, as amended. (Regulations No. 29, T. D. 540.)

CHAPTER Six.

TOBACCO AND SNUFF.

re

Sec.

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

son for another or on shares; 27. Act of October 1, 1890, amended.

fraud in such cases; penalty. Restrictions upon farmers 3371 (amended). Assessment of tax on moved.

tobacco, snuff, and cigars re3355 (amended). Manufacturer's state

moved without stamps. ment.

3372. Removing unlawfully, selling withBond and certificate; penalties.

out stamps, or payment of tax, or 3356. Sign to be put up by manufacturer;

giving, bond, making false enpenalty for omission.

tries; forfeiture. 3357 (amended). Record of manufactur- 3373. Absence of stamp evidence of noners to be kept by collector.

payment; forfeiture. 3358. Annual inventory. Books and 3374. Removing, except in proper packmonthly abstracts. Taxes on ci

ages or without stamp, selling gars, cigarettes, and size of pack

unlawfully, etc.; penalty. ages of tobacco; penalty.

3375. Affixing false stamps or stamps be3244 (amended). Subsection 6. Dealers

fore used; penalty. in leaf tobacco defined.

3376. Stamps on empty packages to be 26. Act of Oct. 1, 1890. Registry.

destroyed; buying, selling, or 3359. Dealers in leaf tobacco to render

using the same; penalty. statement of sales when de- 3377 (amended). Imported tobacco and manded. Examination of books.

snuif; also scraps, cuttings, and 3360 (amended). Books of dealer in leaf

clippings. tobacco; penalty.

3378. Obsolete. 3361. Repealed by section 69, act August 3379. Obsolete. 28, 1894.

3380. Obsolete. 35. Act Aug. 5, 1909. Retail dealers in 3244 (amended). Subsection 11. Pedleaf tobacco; definition, etc.

dlers of tobacco, defined. 3362 (amended). Tobacco and snuff, how 3381. Peddlers of tobacco; statement and put up.

bond. 3363. Tobacco and snuff to be sold only in 3382. Peddlers of tobacco traveling with prescribed packages; penalty.

wagon. Exception.

3383 (amended). Peddler to obtain and 3364 (amended). Caution label; penalty.

exhibit certificate, etc. 3365. Obsolete.

3384 (amended). Peddling tobacco un3366. Purchasing tobacco not branded or

lawfully; penalty. stamped; penalty.

3385 (amended). Exportation of manu3367. Obsolete.

factured tobacco, etc.; penalty 3368 (as amended). Tax on tobacco and

for relanding, etc. snuff.

(3385a.) Transportation bond, etc.; ex3369. Stamps, how prepared, furnished,

port bond, etc. and sold.

(33855.) Regulations authorized. Stamping forfeited tobacco or to- (3385c.) Reimported tobacco.

bacco sold under distraint. 3386 (amended). Drawback on exported Destruction of unsalable tobacco

tobacco, snuff, and cigars. and cigars.

[3386a.] Fraudulent claims for drawback.

Manufacturers of tobacco de

SEC. 69. [Act of Aug. 28, 1894 (28 Stat., 509).] Every 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

growers.

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.

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. 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.
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

*

[ocr errors]

*

72170°-11-17

statement, bond,

Form 36.

« ПретходнаНастави »