Nor shall any vinegar factory, for the manufacture of vine- Vinegar facgar as aforesaid, be permitted within six hundred feet of any within 600 feet of tory not to be distillery or rectifying house. But it shall be lawful for manu- a distillery. facturers of vinegar to separate, by a vaporizing process, the alcoholic property from the mash produced by them, and condense the same by introducing it into the water or other liquid used in making vinegar.

over 2 per cent

No person, however, shall remove, or cause to be removed, Vinegar with from any vinegar factory or place where vinegar is made, any of alcohol. vinegar or other fluid or material containing a greater proportion than two per centum of proof spirits. Any violation of this provision shall incur a forfeiture of the vinegar, fluid, or material containing such proof spirits, and shall subject the person or persons guilty of removing the same to the punishment provided for any violation of this section. And all the provisions of sections thirty-two hundred and Sec's. 3276, 3277, seventy-six, thirty-two hundred and seventy-seven, and thirtytwo hundred and seventy-eight of the Revised Statutes of the United States are hereby extended and made applicable to all premises whereon vinegar is manufactured, to all manufacturers of vinegar and their workmen or other persons employed by them.

3278, applicable.

tories before

Act of June 14, 1879 (21 Stat., 20). That any vinegar Vinegar fac. factory for the manufacture of vinegar, established and oper- Mar. 1, 1879. ated as a vinegar factory prior to March first, eighteen hundred and seventy-nine, may be operated for the manufacture of vinegar by the use of alcoholic vapor within such distance less than six hundred feet of any distillery or rectifying house under such regulations as the Commissioner of Internal Revenue may prescribe with the approval of the Secretary of the Treasury.

Manufacture of vinegar by the employment of alcoholic vapor. (25 Int. Rev. Rec., 157.)

United States v. Prussing (2 Biss., 344); United States v. Distillery (23 Int. Rev. Rec., 147).

No process for distilling between 11 p. m. of Saturday and 1 a.

m. of Monday.

SEC. 3283. No malt, corn, grain, or other material shall be mashed, nor any mash, wort, or beer brewed or made, nor any still used by a distiller, at any time between the hour of eleven in the afternoon of any Saturday and the hour of one in the forenoon of the next succeeding Monday; and every Penalty. person who violates the provisions of this section shall be liable to a penalty of one thousand dollars.

Relative to use of yeast rake on Sunday. (29 Int. Rev. Rec., 137.)

Relative to use of pumps on Sunday. (30 Int. Rev. Rec., 45.)

rial or removing

SEC. 3284. Every distiller or person employed in any dis Using mate tillery who, in the absence of the storekeeper, or person spirits in absence designated to act as storekeeper, uses, or causes or permits of storekeeper. to be used, any material for the purpose of making mash, wort, or beer, or for the production of spirits, or removes any spirit, shall forfeit and pay double the amount of taxes Penalty. on the spirits so produced, distilled, or removed, and in ad

dition thereto be liable to a penalty of one thousand dollars.

SEC. 3285, as amended by section 3, act of May 28, 1880 (21 Stat., 145). Emptying ferEvery fermenting tub shall be emptied at or before the end of menting tubs. the fermenting period; no fermenting tub in a sweet-mash distillery shall be filled oftener than once in seventy-two hours,

Drawing off water, cleansing worm tubs, etc.

Penalty.

Removal of

house and gaug

ваше.

nor in a sour-mash distillery oftener than once in ninety-six hours, nor in a rum distillery oftener than once in one hundred and forty-four hours.

SEC. 3286, as amended by section 5, act of March 1, 1879 (20 Stat.,327). Whenever any officer requires the water contained in any worm tub in a distillery, at any time when the still is not at work, to be drawn off, and the tub and worm cleansed, the water shall forthwith be drawn off, and the tub and worm cleansed by the distiller, or his workmen, accordingly; and the water shall be kept and continued out of such worm tub for the period of two hours, or until the officer has finished his examination thereof. For any refusal or neglect to comply with any provision of this section, the distiller shall forfeit the sum of not exceeding one thousand dollars; and it shall be lawful for the officer to draw off such water, or any portion of it, and to keep the same drawn off for so long a time as he shall think necessary.

Section 3152, page 66, gives revenue agents the authority here conferred on officers.

SEC. 3287, as amended by act of March 1, 1879; section 6, act of May 28, spirits to ware- 1880 (21 Stat., 145), and act of February 21, 1899 (30 Stat., 843). All ing and stamping distilled spirits shall be drawn from the receiving cisterns into casks or packages, each of not less capacity than ten gallons wine measure, and shall thereupon be gauged, proved, and marked by an internal revenue gauger, who shall cut on the cask or package containing such spirits, in a manner to be prescribed by the Commissioner of Internal Revenue, the quantity in wine gallons and in proof gallons of the contents of such casks or packages, and the particular name of such distilled spirits as known to the trade, that is to say, high wines, alcohol, or spirits, as the case may be, shall be marked or branded on the head of such cask or package in letters of not less than one inch in length; and the spirits shall be immediately removed into the distillery warehouse, and the gauger shall, in the presence of the storekeeper of the warehouse, place upon the head of the cask or package an engraved stamp, which shall be signed by the collector of the district and the storekeeper and gauger; and shall have written thereon the number of proof gallons contained therein, the name of the distiller, the date of the receipt in the warehouse, and the serial number of each cask or package, in progressive order, as the same are received from the distillery. Such serial number for ev[e]ry distillery shall be in a regular sequence of the serial number thereof, beginning with number one (No. 1) with the first cask or package deposited therein after July twentieth, eighteen hundred and sixty-eight, and no two or more casks or packages warehoused at the same distillery shall be marked with the same number. The said stamp shall be as follows:

Issued by

distillery warehouse of

gallons proof-spirits.

66

col

"United States Storekeeper.

United States Gauger."

Packages con

or

metallic

Provided, however, That upon the application of the dis- Act of Februtiller, and under such regulations as the Commissioner of In- ary 21, 1899. ternal Revenue, with the approval of the Secretary of the Treasury, may prescribe, distilled spirits may be drawn into wooden packages, each containing two or more metallic cans, taining two which cans shall have each a capacity of not less than five more gallons, wine measure, such packages to be filled and used only cans. for exportation from the United States. And there shall be charged for each of said packages or cases for the expense of providing and affixing stamps, five cents instead of ten cents Five cents inas now required by law.

Under the law prior to the act of May 28, 1880, the minimum capacity of casks which could be used at distilleries was limited to 20 gallons, wine-measure.

Regulations concerning the exportation of distilled spirits in inclosed metallic cans. (Vol. 1, Treas. Dec., No. 20837; Series 7, No. 4, revised March 9, 1899.)

The deposit of the spirits in the warehouse was solely for the benefit of the distiller. The Government assumed no responsibility to him for their safe-keeping. (United States v. Witten, 143 U. S., 76; 38 Int. Rev. Rec., 46.)

Amending regulations concerning the serial numbers of distillers' packages. (Circular No. 119, Int. Rev. No. 546, Sept. 29, 1899; vol. 2, Treas. Dec. (1899), No. 21637, p. 202.)

SEC. 3288. No distilled spirits on which the tax has been paid shall be stored or allowed to remain on any distillery premises, under the penalty of a forfeiture of all spirits so found.

Delay in affixing stamps indicating payment of tax on spirits no bar to forfeiture. (Letter to Collector Powers, May 22, 1896; 42 Int. Rev. Rec., 241.)

stead of 10 cents for stamps.

Tax-paid spir

its not to remain on distillery

premises.

of

Forfeiture unstamped pack.

SEC. 3289. All distilled spirits found in any cask or package containing five gallons or more, without having thereon ages. each mark and stamp required therefor by law, shall be for feited to the United States.

Sections 3299, p. 186, and 3323, p. 200.

Rectified spirits included in term "distilled spirits." (Boyd v. United States, 14 Blatch., 317.)

Whenever an examination of a distiller's original package shows an excess of one proof gallon or upward over contents, as shown by marks, brands, and stamps, it should be detained, ganged by two gangers, and if excess is found by both to be í proof gallon or upward, the taxable excess should be estimated by the collector and reported for assessment against the distiller. * (Regulations, Series 7, No. 7, p. 162; 25 Int. Rev. Rec.,

157.)

In case the tax on the spirits, as above, is collected in a district other than that in which the spirits are produced, the officer making the collection is directed to transmit the amount collected, either by certificate of deposit or otherwise, as may be most convenient, to the collector of the district in which the spirits are produced, and report the facts to the Commissioner. (25 Int. Rev. Rec., 373.)

Stamps without date forfeit spirits. (United States r. 9 packages and United States v. 64 packages (1892), 51 Fed. Rep., 191.) See on this section United States v. One Rectifying Establishment (11 Int. Rev. Rec., 45); United States v. 32 Barrels Distilled Spirits (5 Fed. Rep., 188).

Gauger employ

ing distiller, etc.,

SEC. 3290. Whenever any gauger employs any owner, to use brands or agent, or superintendent of any distillery or distillery wareperform his du house, or any person in the service of such owner, agent, or ties; penalty. superintendent, or any rectifier or wholesale liquor-dealer, or any person in the service of such rectifier or wholesale liquor-dealer, to use his brands, or to discharge any of the duties imposed upon him by law, he shall, for each offense so committed, pay a fine not exceeding one thousand dollars, in the discretion of the court.

Ganger's re

turns.

Fraudulent in

ing, etc.; penalty.

Gauger can not delegate his authority to any person. No substitution authorized. (United States v. Bittinger, 21 Int. Rev. Rec., 342.)

Regulations in regard to unofficial gauging. (Series 7, No. 2, Revised, p. 112.)

Attachment of stamps by the successor of a gauging officer who has gauged spirits without stamping the package and completing the marking. (Circular No. 466, July 25, 1896; 42 Int. Rev. Rec., 325.)

Internal-revenue officers prohibited from acting as agents of distillers. (Letter to Collector Herring, August 17, 1896; 42 Int. Rev. Rec., 354.)

SEC. 3291. Every gauger shall, under such regulations as may be prescribed by the Commissioner of Internal Revenue, make a daily return to the collector of his district, giving a true account, in detail, of all articles gauged and proved or inspected by him, and for whom, and the number and kind of stamps used by him.

Gauger's compensation, etc. (§ 3157, p. 70.)

SEC. 3292. Every gauger who makes any false or fraudu spection, gang lent inspection, gauging, or proof shall pay a penalty of one thousand dollars, and be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than three years.

ENTRIES FOR DEPOSIT AND WAREHOUSING BONDS COVERING SPIRITS
IN DISTILLERY WAREHOUSES AND SPECIAL BONDED WAREHOUSES.

SEC. 3293, as amended by section 4, act of May 28, 1880 (21 Stat., 145). The distiller [or owner] of all spirits removed as aforesaid to the distillery warehouse shall, on the first day of each month, or within five days thereafter, enter the same for deposit in such warehouse, under such regulations as the Commissioner of Internal Revenue may prescribe. Said Entry, etc., of entry shall be in triplicate, and shall contain the name of spirits removed the person making the entry, the designation of the wareto distillery house in which the deposit is made, and the date thereof,

warehouse.

and shall be in the following form:

ENTRY FOR DEPOSIT IN DISTILLERY WAREHOuse.

Entry of distilled spirits deposited by

warehouse
in the
month ending on the day of

district, State of
anno Domini

in distillery during the

And the entry shall specify the kind of spirits, the whole number of packages, the marks and serial numbers thereon, the number of gauge or wine gallons, proof gallons, and taxable gallons, and the amount of tax on the spirits contained

in them; all of which shall be verified by the oath of the distiller or owner]* of the same attached to the entry. The said Bond required. distiller [or owner]* shall at the time of making said entry give his bond in duplicate, with one or more sureties, satisfactory to the collector of the district, conditioned that the principal named in said bond shall pay the tax on the spirits as specified in the entry, or cause the same to be paid, before removal from said distillery warehouse, and within [three]* Spirits to be removed from bond years from the date of said entry; and the penal sum of such within three bond shall not be less than the amount of the tax on such years. distilled spirits. One of said entries shall be retained in the office of the collector of the district, one sent to the storekeeper in charge of the warehouse, to be retained and filed in the warehouse, and one sent with duplicate of the bond to the Commissioner of Internal Revenue, to be filed in his office.

oase of death, etc.

A new bond shall be required in case of the death, in- New bond in solvency, or removal of either of the sureties, and may be required in any other contingency affecting its validity or impairing its efficiency, at the discretion of the Commissioner of Internal Revenue. And in case the distiller [or owner] fails or refuses to give the bond herein before required, or to renew the same, or neglects to immediately withdraw the spirits and pay the tax thereon, or if he neglects to withdraw any bonded spirits and pay the tax thereon before the expiration of the time limited in the bond, the collector shall proceed to collect the tax by distraint, issuing his warrant of distraint for the amount of tax found to be due, as ascertained by him from the report of the gauger if no bond was given, or from the terms of the bond if a bond was given. But this provision shall not exclude any other remedy or proceeding provided by law.

of spirits in ware

If it shall appear at any time that there has been a loss Excessive loss of distilled spirits from any cask or other package hereafter house. deposited in a distillery warehouse, other than the loss provided for in section thirty-two hundred and twenty-one of the Revised Statutes of the United States, as amended, which, in the opinion of the Commissioner of Internal Revenue, is excessive, he may instruct the collector of the district in which the loss has occurred to require the withdrawal from warehouse of such distilled spirits, and to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered into warehouse in such cask or package has not expired. If the said tax is not paid on demand, the collector shall report the amount due upou his next monthly list, and it shall be assessed and collected as other taxes are assessed and collected.

That the tax on all distilled spirits hereafter entered for deposit in distillery warehouses shall be due and payable before and at the time the same are withdrawn therefrom

*NOTE.-Portions in brackets [ ] applicable only to spirits deposited and bonded prior to August 28, 1894. See section 49, act of August 28, 1894 [3293 a] p. 176, which provides that the bond shall be given by the distiller and that the period shall be eight years.