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tioned, in quantities not less than fifty barrels at a time,
without affixing the proper stamps on said vessels of lager
beer, ale, porter, or other malt liquor, at the brewery or
place of manufacture, under a permit, which shall be granted, Permit.
upon application, by the collector of the district in which
said malt liquor is manufactured, and under such regula-
tions as the Commissioner of Internal Revenue may pre-
scribe; and thereafter the manufacturer of said malt liquor
shall stamp the same, when it leaves such depot or ware-
house, in the same manner and under the same penalties
and liabilities as when stamped at the brewery as herein

And the collector of the district in which such depot or warehouse is situated shall furnish the manufacturer with the stamps for stamping the same, as if the said malt liquor had been manufactured in his district. And said permit must be affixed to every such vessel or cask so removed, and canceled or destroyed in such manner as the Commissioner of Internal Revenue may prescribe, and under the same penalties and liabilities as provided herein as to stamps.

SEC. 3346, as amended by section 5, act of March 1, 1879 (20 Stat., 327). Every person who makes, sells, or uses any false or Making, sell. counterfeit stamp or permit, or die for printing or making tule stamps

, per stamps or permits, which is in imitation of or purports to mits, or dies. be a lawful stamp, permit, or die of the kind before mentioned in this chapter, or who procures the same to be done, and every person who shall remove, or cause to be removed, Removing, refrom any cask or package of fermented liquors, any stamp selling or having denoting the tax thereon, with intent to re-use such stamp, in possession reor who, with intent to defraud the revenue, knowingly uses, penalty.

moved stamps; or permits to be used, any stamp removed from another cask or package, ur receives, buys, sells, gives away, or has in his possession, any stamp so removed, or makes any fraudulent use of any stamp for fermented liquors, shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years.

All officers are instructed that canceled beer stamps, or stamps that have been once used, found in the hands of a brewer or other person, should be seized, marked for identification, and deposited with the collector for use in a prosecution to be instituted under section 3346, R. S., as amended. (Circular No.

407, August 25, 1893.) SEC. 3347. When fermented liquor has become sour or

Sour malt lig

uors removable damaged, so as to be incapable of use as such, brewers may in peculiar pack. sell the same for manufacturing purposes, and may remove

ages without

stamps. the same to places where it may be used for such purposes, in casks, or other vessels, unlike those ordinarily used for fermented liquors, containing respectively not less than one barrel each, and having the nature of their contents marked upon them, without affixing thereon the permit, stamp or stamps required.

Section 3347, Revised Statutes, providing for the sale by a brewer of sour boor in peculiar packages without a stamp does not confer the privilege of removing a stamp for re-use in the case of beer soured or spoiled after being stamped. A stamp once applied to a package can nerer legally be removed and applied to another.

Brewers sell.

SEC. 3348. Every brewer who sells fermented liquor at ing at retail at brewery to affix retail at the brewery or other place where the same is made, stamps and keop shall affix and cancel the proper stamps upon the hogsaccount.

heads, barrels, kegs, or other vessels in which the same is contained, and shall keep an account of the quantity so sold by him, and of the number and size of the hogsheads, barrels, kegs, or other vessels in which the same has been contained, and shall make a report thereof, verified by oath,

monthly to the collector. Name of manu. facturer, etc., to

SEC.3349. Every brewer shall, by branding, mark or cause be marked on to be marked upon every hogshead, barrel, keg, or other packages, porial, vessel containing the fermented liquor made by him, before marks, eto. it is sold or removed from the brewery or brewery ware

house, 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, 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 : Brewer par Provided, That when a brewer purchases fermented liquor chasing fermented liquor from finished and ready for sale from another brewer, in order another brewer. to supply the customers of such purchaser, the purchaser

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.

Soe section 3244, subdivision fifth, p. 125, for liability to special

tax in such cases. Permit to carry on business at

SEC. 3350. Whenever, in the opinion of the collector of another place on any district, it becomes requisite or proper, by reason of an account of acci. accident to any brewery therein, by fire or flood, or of 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 per mit; and such brewer shall not be required to pay another

special tax for the purpose. Unfermented SEC. 3351. When malt liquor or tun liquor, in the first worts sold to other brewers ; how stages of fermentation, known as unfermented worts, of tax sball be paid. 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 or stale 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.

SEC. 3352. The ownership or possession by any person of Possession of any fermented liquor after its sale or removal from the fermented liquor brewery or warehouse, or other place where it was made, from warehouse upon which the tax required has not been paid, shall render paid cause of forsuch liquor liable to seizure wherever found, and to forfeit- feiture. ure, removal under said permits excepted.

And the absence of the proper stamps from any hogshead, Absence of barrel, keg, or other vessel containing fermented liquor, notice" and” ovi 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.

Where a lot of ale, while still within the brewery in which it was made, was seized under judicial process emanating from a Stato court as a forfeiture to the State and is in the custody of the sheriff awaiting the judgment of the court: Held, that pos. session of the sheriff can not be legally interfered with by any internal revenue or other officers of the United States. (15 Op.

Atty. Gen., 370.) SEC. 3353. Every person, other than the purchaser or Removal or de owner of any fermented liquor, or person acting on his be facement of half, or as his agent, wbo intentionally removes or defaces than the owners ·

penalty. 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.

SEC. 3354, as amended by act of June 18, 1890 (26 Stat., 169). Every person who withdraws any fermented liquor from Withdrawing any hogshead, barrel, keg, or other vessel upon which the liquor from un. proper stamp has not been affixed, for the purpose of bot-ages for bottling, tling the same, or who carries on, or attempts to carry on, brewery prom. the business of bottling fermented liquor in any brewery ises. 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 dol. Penalty. lars, and the property used in such bottling or business shall be liable to forfeiture:

Provided, however, That this section shall not be construed Removal of for. to prevent the withdrawal and transfer of fermented liquors bottling estab from any of the vats in any brewery, by way of a pipe line or lishment by wipe

. 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:

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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 of stamps. defacement, by the collector of the district, or his deputy, in

the presence of the brewer, of the number of stamps denoting 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 proPenalties and vided by this section. Every owner, agent, or superintendent forfeitures.

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.

Beer intended for bottling 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 highway, actually and commonly used as a thoroughfare by the public, in its passage from the brewery to the bottling establishment. (Int. Rev. Reg., Series 7, 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, Series 7, No. 6, revised, Supplement No. 1, July 3, 1890; 36 Int. Rev. Rec., 222, and Supplement No. 2, Sept. 22, 1890.)



Act of June 18, 1890 (26 Stat., 162). That from and after the first Exportation of day of January, eighteen hundred and ninety-one, fer

mented 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 Rev.

enue, with the approval of the Secretary of the Treasury, No drawback. may from time to time prescribe; and no drawback of tax

shall be allowed on fermented ļiquor 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, R. S., as amended, p. 338. (Regulations, Series 7, No. 10, revised, October 23, 1890, and Supplement No. 1, January 12, 1892.)




Soc. 69. Act of August 28, 1894. Manufac- | 3372. Removing unlawfully, selling withturer of tobacco defined.

out stamps, or payment of tax, or 27. Act of October 1, 1890, amended.

giving bond, making false enRestrictions upon farmers re

tries; forfeiture. moved.

3373. Absence of stamp evidence of non3355 (amended). Manufacturer's state

payment; forfeiture. ment.

3374. Removing, except in proper packBond and certificate; penalties.

ages or without stamp, selling 3356. Sign to be put up by manufacturer;

unlawfully, etc.; penalty. penalty for omission.

3375. Affixing false stamps or stamps be3357 (amended). Record of manufactur

fore used; penalty. ers to be kept by collector. 3376. Stamps on empty packages to be 3358. Annual inventory. Books and

destroyed; buying, selling, or monthly abstracts. Taxes on ci

using the same; penalty. gars, cigarettes, and size of pack- 3377 (amended). Imported tobacco and ages of tobacco; penalty.

snuff; also scraps, cuttings, and 3359. Dealers in leaf tobacco to render

clippings. statement of sales when de- 3378. All tobacco deemed to have been manded. Examination of books.

manufactured after July 20, 1868. Destruction of unsalable tobacco 3379. Obsolete. and cigars.

3380. Selling tobacco falsely represented 3360 (amended). Books of dealer in leaf

to be made and tax paid before tobacco; penalty.

July 20, 1868; penalty. 3361. Repealed by section 69, act Octo- 3381. Peddlers of tobacco; statement and ber 1, 1890.

bond. 3362 (amended). Tobacco and snuff, how 3382. Peddlers of tobacco traveling with put up.

wagon. 3363. Tobacco and snuff to be sold only in 3383 (amended). Peddler to obtain and prescribed packages; penalty.

exhibit certificate, etc. Exception.

3384 (amended). Peddling tobacco unlaw3364 (amended). Caution label; penalty.

fully; penalty. 3365. Obsolete.

3335 (amended). Exportation of manu3366. Purchasing tobacco not branded or

factured tobacco, etc.; penalty stamped; penalty.

for relanding, etc. 3367. Buying tobacco from manufacturer [3385a.] Transportation bond, etc.; exwho has not paid special tax.

port bond, etc. 3368. (as amended) (3368a.]. Tax on to- [33856.] Regulations authorized. bacco and snuff.

[3385c.] Reimported tobacco. 3369. Stamps, how prepared, furnished, 3386 (amended). Draw back on exported and sold.

tobacco, snuff, and cigars. Stamping forfeited tobacco or to- [3386a.] Fraudulent claims for drawback. bacco sold under distraint.

16. Act of June 26, 1884, amended by 3370. Tobacco manufactured by one per

section 14, act of July 24, 1897. son for another or on shares;

Shippers of vessels. fraud in such cases; penalty. 3371 (amended). Assessment of tax on

tobacco, snuff, and cigars re

moved without stamps. SEC. 69. Act of August 28, 1894 (28 Stat., 509). Every person whose business it is to manufacture tobacco or snuff for him-fined. self, or who employs others to manufacture tobacco or snuft, whether such manufacture be by cutting, pressing, grinding, crushing, or rubbing of any raw or 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 han

Manufacturers of tobacco de

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