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And provided further, That the Commissioner of Internal Revenue may, whenever he shall deem it proper, designate an officer, agent, or 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.

As to necessity of delivering a copy of the survey to a distiller to fix his liability; survey binding on distiller. (Peabody v. Stark, 16 Wall., 240; 17 Int. Rev. Rec., 106. United States v. Ferrary, 93 U.S. (3 Otto), 625; 22 Int. Rev. Rec., 394. Wright v. United States, 108 U. S., 281.)

ufacturer of a

SEC. 3265. Any person who manufactures any still, boiler, Notice by manor other vessel to be used for the purpose of distilling, shall, still. before the same is removed from the place of manufacture, notify in writing the collector of the district in which such still, boiler, or other vessel is to be used or set up, by whom it is to be used, its capacity, and the time when the same is to be removed from the place of manufacture; and no such still, boiler, or other vessel shall be set up without the permit in writing of the said collector for that purpose; and any person who sets up any such still, boiler, or other vessel, without first obtaining a permit from the said collector of the district in which such still, boiler, or other vessel is intended to be used, or who fails to give such notice, shall pay in either case the sum of five hundred dollars, and shall forfeit the distilling apparatus thus removed or set up in violation of law.

Penalty for setting up still with. out permit.

certain premises

SEC. 3266. No person shall use any still, boiler, or other Distilling on vessel, for the purpose of distilling, in any dwelling-house, prohibited; penor in any shed, yard, or inclosure connected with any dwell- alty. ing-house, or on board of any vessel or boat, or in any building, or on any premises where beer, lager beer, ale, porter, or other fermented liquors, vinegar, or ether are (is) manufactured or produced, or where sugars or sirups are refined, or where liquors of any description are retailed, or where any other business is carried on; or within six hundred feet in a direct line of any premises authorized to be used for rectifying; and every person who does any of the acts prohibited by this section, or aids or assists therein, or causes or procures the same to be done, shall be fined one thousand dollars and imprisoned for not less than six months nor more than two years, in the discretion of the court, for each such offense: Provided, That saleratus may be manufactured, or meal or flour ground from grain, in any building or on any premises where spirits are distilled; but such meal or flour shall be used only for distillation on the premises: Provided further, That any boiler used in generating steam or heating water to be used in any distillery, may be located in any other building or on any other premises to be connected with such still or boiling tubs, by suitable pipes or other apparatus, or the steam from such boiler in the distillery may be conveyed to other premises to be used for manufacturing or other purposes.

Vinegar (3282). See act of June 14, 1879, p. 171.

Rectifying within 600 feet, see section 3244, subsection third, and section 3280 (8 Int. Rev. Rec., 73).

10228-11

Receiving-cisterns in distiller

108.

Breaking locks, gaining access to cistern, etc.; penalty.

Distilling on premises where vinegar was manufactured. (United States v. Simmons 96 U. S. (6 Otto), 360; 24 Int. Rev., Rec., 347).

Indictment under section 3266. (United States v. Malone, 9 Fed. Rep., 897).

The prohibition of a distillery within 600 feet of a rectifying establishment is not an unwarrantable interference with the use and disposition of property. If a business affords unusual facilities for evading the Government tax, then Congress may prescribe the modes, conditions, and limitations under which that business can be transacted. (Mason v. Rollins, 2 Biss., 99). SEC. 3267. The owner, agent, or superintendent of any distillery established as hereinbefore provided, shall erect, in a room or building to be provided and used for that pur pose, and for no other, and to be constructed in the manner to be prescribed by the Commissioner of Internal Revenue, two or more receiving-cisterns, each to be at least of sufficient capacity to hold all the spirits distilled during the day of twenty-four hours, into which shall be conveyed all the spirits produced in said distillery; and each of said cisterns shall be so constructed as to leave an open space of at least three feet between the top thereof and the floor or roof above, and of not less than eighteen inches between the bottom thereof and the floor below, and shall be so. situated that the officer can pass around the same, and shall be connected with the outlet of the worm or condenser by suitable pipes or other apparatus, so constructed as always to be exposed to the view of the officer, and so connected and constructed as to prevent the abstraction of spirits while passing from the outlet of the worm or condenser back to the still or doubler, or forward to the receiving cistern. Such cisterns and the room in which they are contained shall be in charge and under the lock and seal of the internal-revenue gauger designated for that duty; and all locks and seals required by law shall be provided by the Commissioner of Internal Revenue, at the expense of the United States; and the keys shall be in charge of the collector or such gauger as he may designate. On the third day after the spirits are conveyed into such cistern they shall be drawn off into casks, under the supervision of such gauger, in the presence of the store-keeper, and be removed directly to the distillery warehouse; but on special application to the collector by the owner, agent, or superintendent of any distillery, the spirits may be drawn off from the said cisterns, under the supervision of the gauger, at any time previous to the third day.

See [ 3255a], allowing exemption from certain provisions of this section in case of small distilleries.

The penalty for failing to comply with the requirements of this section is provided by section 3456, p. 345. (United States v. Wm. McKim & Co., 10 Int. Rev. Rec., 74.)

Question of intent considered. (Felton et al. v. United States, 96 U. S. (6 Otto), 699; 24 Int. Rev. Rec., 252.)

SEC. 3268. Every person who destroys, breaks, injures, or tampers with any lock or seal which may be placed on any cistern-room or building by the duly authorized officers of the revenue, or opens said lock or seal, or the door to said cistern-room or building, or in any manner gains access to

the contents therein, in the absence of the proper officer, shall be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than one year nor more than three years.

tanks.

SEC. 3269. The door of the furnace of every still or boiler Furnaces, tubs, used in any distillery shall be so constructed that it may be doublers, wormsecurely fastened and locked. The fermenting-tubs shall be so placed as to be easily accessible to any revenue officer, and each tub shall have distinctly painted thereon in oilcolors its cubic contents in gallons and the number of the tub. There shall be a clear space of not less than one foot around every wood-still, and not less than two feet around every doubler and worm-tank.' The doubler and wormtanks shall be elevated not less than one foot from the floor, and every fixed pipe to be used by the distiller, except for conveyance of water, or of spent mash or beer only, shall be so fixed and placed as to be capable of being examined by the officer for the whole of its length or course, and shall be painted, and kept painted, as follows, that is to say: Every pipe for the conveyance of mash or beer shall be painted of a red color; every pipe for the conveyance of lowwines back into the still or doubler shall be painted blue; every pipe for the conveyance of spirits shall be painted black, and every pipe for the conveyance of water shall be painted white. Whenever any fixed pipe is used by any Penalty. distiller which is not painted or kept painted as herein directed, or which is painted otherwise than as herein directed, he shall forfeit the sum of one thousand dollars.

fastenings.

house.

SEC. 3270. The Commissioner of Internal Revenue is Apparatus and authorized to order and require such changes of or additions to distilling apparatus, connecting-pipes, pumps, or cisterns, or any machinery connected with or used in or on the distillery premises, or may require to be put on any of the stills, tubs, cisterns, pipes, or other vessels, such fastenings, locks, or seals as he may deem necessary. SEC. 3271. Every distiller shall provide, at his own Distillery wareexpense, a warehouse, to be situated on and to constitute a part of his distillery premises, and to be used only for the storage of distilled spirits of his own manufacture until the tax thereon shall have been paid; but no dwelling-house shall be used for such purpose, and no door, window, or other opening shall be made or permitted in the walls of such warehouse leading into the distillery or into any other room or building; and such warehouse, when approved by the Commissioner of Internal Revenue, on report of the collector, is hereby declared to be a bonded warehouse of the United States, to be known as a distillery warehouse, and shall be under the direction and control of the collector of the district, and in charge of an internal-revenue storekeeper, assigned thereto by the Commissioner.

The Government has a lien on spirits in warehouse for deficiency tax, and a purchaser takes the property subject to the lien. (Hartman v. Bean, 99 U. S., 393, 25 Int. Rev. Rec., 141.)

See section 3255a, p. 152, authorizing certain exemptions.

houses can be

have occurred in

of the business.

Goods in the hands of the United States held for taxes can not be attached by State officers. (Harris v. Dennie, 3 Pet., 292.) Spirits in bond not liable to seizure by sheriff. (McCullough v. Large et al., 20 Fed. Rep., 309; 30 Int. Rev. Rec., 166; Vol. 2, Treas. Dec. (1899), No. 21710.)

Distilled spirits in a United States bonded warehouse can not be seized under State process (1894). (21 Op. Atty. Gen., 73.) Sheriff can sell without taking possession. (Kiel v. Harris, 31 Int. Rev. Rec., 408.)

Spirits in warehouse destroyed by fire, section 3221, p. 106. (Farrell v. United States, 99 U. S., 221; 25 Int. Rev. Rec., 83; Insurance Companies v. Thompson, 5 Ótto, 547; United States v. Alexander et al., 110 U. S., 325.)

Special bonded warehouses for fruit brandy. (See act of March 3, 1877, p. 210, and act of October 18, 1888, p. 214.)

Distillery ware- [SEC. 3271a]. Act of January 8, 1874 (18 Stat., 2). That when continued in use from death or any other cause there shall be any change in after changes the person, firm or company engaged in the business of the management distilling at any distillery, and the person, firm or company that by reason of such change ceases to carry on said business at such distillery has at the time of such change spirits in the distillery warehouse, it shall be lawful for the Commissioner of Internal Revenue, upon the written consent of the surviving principals and sureties interested, and under such rules and regulations, and upon such other conditions Use of distillery as he may prescribe, to permit the succeeding person, firm, successors in cer. Or company to use the distillery warehouse on the premises in the same manner as if it did not contain distilled spirits belonging to the original person, firm or company after setting apart and separating, by a secure and unbroken partition such portion of it as may be necessary for the storage and safe-keeping of the spirits distilled by the original person, firm or company, during the period allowed by law for the removal of distilled spirits from distillery warehouses, or until said spirits are removed, and the tax paid thereon within that time.

warehouse by

tain cases.

Partition.

Lien for tax not impaired.

When a warehouse becomes unsafe.

Provided, That nothing herein contained shall impair or in any way affect the lien existing at the time of such change under section one of the internal revenue act of July twenty, eighteen hundred and sixty-eight, as amended, or other liabilities under any internal revenue law, but the existence of such lien shall be no ground for refusing to approve the bond of the succeeding person, firm or company, anything in section eight of the said act of July twenty, eighteen hundred and sixty-eight, as amended, to the contrary notwithstanding.

The provisions of the act of July 20, 1868, here referred to (15 Stat., 125, 128), and the amendments thereto, are incorporated in the Revised Statutes, sections 3251, 3260, 3262.

SEC 3272. Whenever in the opinion of the Commissioner of Internal Revenue any distillery or other warehouse is unsafe or unfit for use, or the merchandise therein is for any reason liable to loss or great wastage, he may discontinue such warehouse, and require the merchandise therein to be transferred to such other warehouse as he may designate and within such time as he may prescribe. Such transfer shall be made under the supervision of the collector, or of such other officer as may be designated by the Commissioner,

and the expense thereof shall be paid by the owner of the merchandise. Whenever the owner of such merchandise fails to make such transfer within the time prescribed, or to pay the just and proper expense of such transfer, as ascertained and determined by the Commissioner, such merchandise may be seized and sold by the collector in the same manner as goods are sold upon distraint for taxes, and the proceeds of such sale shall be applied to the payment of the taxes due thereon and the cost and expenses of such sale and removal, and the balance paid over to the owner of such merchandise.

have charge un

SEC. 3273. The store-keeper assigned to any distillery Storekeepers warehouse shall also have charge of the distillery connected der direction of therewith; and every store-keeper shall have charge of the collector. warehouse to which he is assigned, and of such distillery, under the direction of the collector controlling the same.

Storekeepers' books and returns. (§§ 3301, 3302, p. 187.)

warehouse.

SEC. 3274. Every distillery warehouse shall be in the Custody and joint custody of the store-keeper and the proprietor thereof. management of It shall be kept securely locked, and shall at no time be unlocked, or opened, or remain open, unless in the presence of such store-keeper, or other person who may be designated to act for him, as provided by law; and no articles shall be received in or delivered from such warehouse except on an order or permit addressed to the storekeeper and signed by the collector having control of the warehouse.

Distiller to keep distillery accessible.

SEC. 3275. No fence or wall of a height greater than five feet shall be erected or maintained around the premises of any distillery, so as to prevent easy and immediate access to such distillery. And every distiller shall furnish to the collector of the district as many keys of the gates and doors of the distillery as may be required by the collector, from time to time, for any revenue officer or other person who may be authorized to make survey or inspection of the premises, or of the contents thereof; and said distillery shall be kept always accessible to any officer or other person having any such key. Every person who violates any Penalty. of the foregoing provisions of this section by negligence or refusal, or otherwise, shall pay a penalty of five hundred dollars.

enue officers to

ine distilleries.

SEC. 3276, as amended by section 5, act of March 1, 1879 (20 Stat., 327). Power of rev. It shall be lawful for any revenue officer at all times, as enter and examwell by night as by day, to enter into any distillery or building or place used for the business of distilling, or used in connection therewith for storage or other purposes, and to examine, gauge, measure, and take an account of every still or other vessel or utensil of any kind, and of all lowwines, and of the quantity and gravity of all mash, wort, or beer, and of all yeast, or other compositions for exciting or producing fermentation in any mash or beer, of all spirits and of all materials for making or distilling spirits, which may be in any such distillery or premises, or in possession of the distiller.

And whenever any internal-revenue officer, or any person Obstructing of. called by him to his aid, is hindered, obstructed, or pre

ficer; penalty.

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