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in distilling, provided for in section one [four) of this act, but the manufacturer or owner of such distilling apparatus shall give notice to the collector of internal revenue of the district in which the said apparatus is made or to which it is removed, of each still, or worm, manufactured, sold, used, or exchanged under such regulations as the Commissioner of Internal Revenue, with the

approval of the Secretary of the Treasury, may prescribe. Storage

Section four of the act of March second, nineteen hundistilleries. dred and seven, amendatory of the act of June seventh,

nineteen hundred and six, is hereby repealed, and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall exempt distillers operating under this act from the provisions of sections thirty-two hundred and eighty-three and thirty-three hundred and nine of the Revised Statutes of the United States, and from such other provisions of existing laws relating to distillers, including the giving of bonds, as may be deemed expedient by said officials: Provided, however, That the Commissioner of Internal Revenue shall assess and collect the tax on any spirits unlawfully produced or produced and not accounted for by any such distiller.

Regulations No. 30, revised, dated October 12, 1917, relative to manufacture, sale, and use of denatured alcohol under the act of June 7, 1906, amendatory act of March 2, 1907, and act of October 3, 1913.

Containers (T. D. 2824.)

Sec. 603. [Act of February 24, 1919 (40 Stat., 1057).) de naturation free That under such regulations as the Commissioner, with

the approval of the Secretary, may prescribe, ethyl alcohol of not less than 180 degrees proof, produced at any central distilling and denaturing plant established under the provisions of subsection 2, paragraph N, of section IV of the Act entitled “An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes," approved October 3, 1913, may be removed from such plant to any central denaturing bonded warehouse for denaturation, or may, before or after denaturation, be removed from such plant or from such denaturing bonded warehouse, free of tax, for use of the United States or for shipment to any nation while engaged against the German Government in the present war, and the removal herein authorized may be made in

such tank vessels, tank cars, drums, casks, or other conAllowance for tainers as may be approved by the Commissioner. It leakage, etc. shall be lawful, under regulations prescribed by the

Commissioner, with the approval of the Secretary, for an allowance to be made for leakage or loss by unavoidable accident and without fault or negligence of the distiller, owner, carrier, or his agents or employees, which may occur during the transportation of such spirits or while the same are lawfully stored on either of the premises herein described.

Regulations. (T. D. 2829.)










Sec. 3335. Brewer's notice.

3347. Sour malt liquors, how remov3336 (amended). Bond.

able without stamps. 3337. Books and monthly statement. 3318. Brewers selling at retail at Act of May 13, 1876. Section

brewery. 3337 construed. Assessment. 3349. Packages to be marked; penalty. 3338. Monthly verification of entries

One brewer purchasing from in books.

another. 3339 (amended). Tax. Fractional 3350. Permit to carry on business at parts of a barrel, how esti

another place on account of mated.

accident. 608. Act of February 24, 1919. Change 3351. Unfermented worts sold to other of rate of tax.

brewers. 21. Act of March 1, 1879. Gallon 3352. Fermented liquor removed from defined.

brewery without payment of 3310 (amended). Evading tax, mak

tax forfeited. Absence of ing or procuring false entries,

stamps to be notice and evietc.; penalty.

dence. 3341 (amended). Stamps. Permits. 3353. Removal defacement 3342 (amended). Stamps, how pro

stamps; penalty. cured, affixedl, and canceled. 3354 (amended). Withdrawing ferPenalty for fraud and neglect.

mented liquor from unstamped 3343. Selling, removing, or buying fer

packages for bottling, mented liquor in packages

bottling on brewery premises; without stamp or with twice

penalty. Fermented liquor used stamp; penalty.

permitted to be removed from 3314. Drawing fermented liquor from

brewery through pipe or conpackage without stamp

duit for bottling only. without defacing stamp; pen

607. Act of February 24, 1919. Apalty.

paratus at breweries. 3345. Removal · for storage without

Act of June 18, 1890. Removal stamps; penalties.

of fermented liquors for ex609. Act of February 24, 1919. Con

port without payment of tax. veyance to industrial distillery 15. Act of August 10, 1917. Use of without payment of tax.

food products in manufacture 3346 (amended). Making, selling, or

of malt liquors. using false or counterfeit 1. Act of November 21, 1918. Same. stamps or permits, reusing 5. Act of March 3, 1917. Advertisestamps, having removed

ments in certain States. Shipstamps in possession, selling

ments into States prohibiting same; penalty.

sale. Sec. 3335. Every brewer shall, before commencing or of Prosinesses

Brewer's notice 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 residence 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 from a substitute for malt, must qualify as a brewer.
(T. D. 646.)

Definition of brewer. Special tax of brewer, (Sec. 3244,
p. 162.)
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Sec. 3336. [Amended by the act of April 29, 1886 (24 Stat., 15).] Every brewer, on filing notice as aforesaid of his intention to commencé 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 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 col. lector 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 con

tinuing 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.

And he shall render to the collector, or the proper Monthly state deputy collector, on or before the tenth day of each ment. month, a true statement, in writing, in duplicate, taken from his books, of the estimated quantity in barrels of 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.

Forms revised. (T. D. 2471.)

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).

Brevers' 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, nainely, the
collection of revenue for the United States, and copies
thereof are not permitted to be furnished to any persons for
other purposes. (T. D. 19443.) Verification of returns.

(T. D. 1046.) [Act of May 13, 1876 (19 Stat., 53).] That nothing

S., construed. 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 producing or purchased Quantity for the purpose of producing, fermented or malt liquors, not evidence for nor shall the quantity of materials so used or purchased porpose of taxa be evidence, for the purpose of taxation, of the quantity tity liquor

produced. of liquor produced; but the tax on all beer, lager-beer, ale, Tax to be paid porter, or other similar fermented liquor, brewed or man- 198330, d.os. ufactured, 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

excepted. fraud.

And provided further, That nothing in this act shall rulesocha have the effect to change the present rules of law respect to evidence ing evidence in any prosecution or suit.

Bergdoll t. Pollock, 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

Sec. 3337, R.


of used




Cases of fraud



entries, and be certified by the officer administering the

same, and shall be in form as follows: Monthly verifi

I do swear (or affirm) that the foregoing entries were made cation of entries in books.

by me; and that they state truly, according to the best of my
knowledge and belief, the estimated quantity of the whole amount
of such malt liquors brewed, and the actual quantity soll, 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 en-
tries which has been omitted therefrom.

And the owner, agent, or superintendent aforesaid shall also, in case the orginal entries made in his book where not made by himself, subjoin thereto the following oath, to be taken in manner as aforesaid:

I do swear (or afirm) 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 synonymousiy. (United States v. Dooley, 21 Int. Rev. Rec., 115; 25 Fed. Cas. 890, No. 14984.)

A book of general accounts kept hy 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 1. Bellingstein, 16 Int. Rev. Rec.,

92; Fed. Cas., No. 14566.) Tax on fermented liquors.

Sec. 3339. [Amended by the act of April 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. În 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 one-eighth, shall be accounted one-eighth; more than one-eighth, and not more than one-sixth, shall be accounted one-sixth; more than one-sixth, and not more than one-fourth, shall be accounted one-fourth; more than one-fourth, and not more than one-third, shall be accounted one-third; more than one-third, and not more than one-half, 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 fermented liquors are made,

and in the manner and at the time hereinafter specified: Amendment of March 2, 1901.

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

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