Sec. 5992. Evading tax; penalty. 5993. Distiller defrauding or attempting to defraud United States of tax on spirits. 5994. Registry of stills, etc. 5995. Notice of intention to carry on business of distiller or rectifier. 5996. Notice by rectifier of intention to rectify, etc.; gauging; returns. 5997. Distiller to give bond. 5998. Bond not to be approved until law complied with. 5999. Distiller must be owner in feesimple, or have written consent of owner, etc. 6000. Refusal of bond from person previously convicted. 6001. Plan of distillery. 6002. Surveys of distilleries. 6003. Notice by manufacturer of a still; penalty for setting up still without permit. 6004. Distilling on certain premises prohibited; penalty. 6005. Receiving-cisterns in distilleries. 6006. Breaking locks, gaining access to cistern, etc.; penalty. 6007. Furnaces, tubs, doublers, wormtanks; penalty. 6008. Apparatus and fastenings. 6009. Distillery warehouse. 6010. Use of distillery warehouse by successor in business. 6011. When a warehouse becomes unsafe. 6012. Discontinuance of warehouse and transfer of merchandise. 6013. Store-keepers have charge under direction of collector. 6014. Custody and management of warehouse. 6015. Distiller to keep distillery acces sible. 6016. Power of revenue officers to en ter and examine distilleries; penalty for obstructing officer. 6017. Distillers and rectifiers to furnish facilities for examination; penalty for neglect. 6018. Officers to break up ground or walls in order to examine. 6019. Signs to be put up by distillers and rectifiers; penalty for neglect; penalty for using false signs, etc. 6020. Distillers not to carry on business until the law is complied with. 6021. Carrying on distillery without giving bond, etc.; penalty. Sec. 6022. Mash, wort, and vinegar; location and operation of vinegar factories; forfeitures; punishment. 6023. Location and operation of certain vinegar factories. 6024. No process for distilling between 11 p. m. of Saturday and 1 a. m. of Monday. 6025. Using material or removing spirits in absence of store-keeper; penalty. 6026. Emptying and filling fermenting tubs. 6027. Drawing off water, cleansing worm-tub, etc. 6028. Drawing off, gauging, etc., and removal of spirits to warehouse. 6029. Tax-paid spirits not to remain on distillery premises. 6030. Forfeiture of unstamped packages. 6031. Gauger employing distiller, etc., to use brands or perform his duties; penalty. 6032. Gauger's returns. 6033. Fraudulent inspection, gauging, etc.; penalty. 6034. Distiller's entry of deposit in warehouse; bond for taxes; collection of taxes. 6035. Distiller's bond for taxes on spirits deposited in warehouses. 6036. Withdrawal from warehouse, entry for. 6037. Gauging, stamping, and branding spirits removed from warehouse. 6038. Removal, concealment, etc., of spirits contrary to law; penalty. 6039. Special bonded warehouses for grape brandy. 6040. Payment of tax on grape brandy; removal to special bonded warehouse. 6041. Special stamp on removal to special bonded warehouse. 6042. Deposit in warehouse; bond. 6043. Withdrawal from warehouse for transfer or exportation; entry; bond. 6044. Exportation of grape brandy. 6045. Discontinuance of warehouse and transfer of merchandise. 6046. Removal of grape brandy without compliance with act; assessment and collection of tax. 6047. Time for payment of tax on grape brandy; forfeitures. Sec. 6048. Rules and regulations. 6049. Failure to comply with provisions for deposit in special warehouse, etc.; punishable. 6050. Special bonded warehouse provisions extended to fruit brandy. 6051. Regauging at warehouse; allowance for loss. 6052. Allowance for loss of spirits in warehouse. 6053. Regauging. 6054. Allowance for loss of spirits de posited in warehouse extended. 6055. Allowance for leakage or loss on withdrawal of spirits from distillery warehouse for exportation. 6056. Tax on lost spirits covered by insurance not to be remitted. 6057. Allowance for leakage or loss on withdrawal of spirits from distillery warehouse to manufacturing warehouse. 6058. General bonded warehouses. 6059. Removal of spirits to general bonded warehouses. 6060. Stamp on removal to general bonded warehouse. 6061. Warehousing bonds. 6062. Withdrawal from general bonded warehouse. 6063. Previous provisions applicable to spirits deposited in general bonded warehouses. 6064. Tax on spirits removed from distillery warehouse to general bonded warehouse without compliance with requirements of act; excessive loss. 6065. Failure to deposit in general bonded warehouse in time, or removal therefrom without compliance with requirements of act; punishment; forfeitures. 6066. Alcohol withdrawn for scientific purposes. 6067. Withdrawal of alcohol for scientific purposes by unincorporated institutions. 6068. Withdrawal of spirits for medicinal preparations, etc., manufactured in bonded warehouse for export. 6069. Withdrawal of spirits from distillery warehouses for making sorghum sugar. 6070. Bottling of spirits in bond. 6071. Regulations for bottling of spirits in bond. 6072. Inspection, etc., of spirits bottled for export; drawback. Sec. 6073. Tax on deficiency of spirits bottled. 6074. Tax on spirits entered for export if case opened, or marks, etc., removed, changed, etc. 6075. Reusing stamp or bottle, and other violations of act, punish able. 6076. Forging stamp, etc., punishable. 6077. Bottled spirits subject to State law. 6078. Power of officers to detain packages on suspicion. 6079. Forfeiture of spirits unlawfully removed from distillery. 6080. Store-keeper unlawfully removing or allowing to be removed, etc. 6081. Store-keepers' warehouse-books and returns. 6082. Store-keepers to have charge of distillery and keep account of materials used, etc. 6083. Distillers' books; entries to be made. 6084. Books to be open to inspection and preserved two years. 6085. False entries, or omitting to keep or produce books; penalty. 6086. Using false weights or measures in ascertaining materials; penalty; using unregistered materials; penalty. 6087. Distillers' returns of production to collector. 6088. Distillers' returns of the number of barrels distilled. 6089. Monthly examination of distiller's return, etc. 6090. Assessments for deficiency in production. 6091. Remission and refunding of assessments for deficient production of distillery. 6092. When distilling deemed commenced; suspension of work; pen alty. 6093. Reduction of capacity; penalty. 6094. Stamps, how prepared and issued. 6095. Stamps, form of, how used. 6096. Accountability for stamp-books. 6097. Restamping tax-paid spirits, tobacco, etc., when stamps lost or destroyed. 6098. Officer using, or issuing, or permitting use of stamps, contrary to law; penalty. 6099. Rectifier's returns; penalty for unlawfully rectifying. 6110. Tax on imitations of wines; how paid. 6111. Use of wine spirits to fortify pure sweet wines. 6112. Wine spirits and sweet wine, defined. 6113. Unlawful use of wine spirits; penalty; measurement of alcoholic strength. 6114. Withdrawal of wine spirits from warehouse for fortifying sweet wines. 6115. Withdrawal of wine spirits for fortifying wines for exportation. 6116. Reimportation of domestic wines exported. 6117. Unlawful use of wine spirits, not tax-paid, punishable. 6118. Recovery of wine spirits from fortified wines. Sec. 6119. Special gaugers for supervision of fortification of wines; compensation; special tax; bonds. 6120. Fermenting vats for manufacture of wines or of brandy for fortification thereof. 6121. Remission of tax on grape brandy accidentally destroyed. 6122. Unlawful recovery of spirits from fortified wines; penalty; blending fortified wines. 6123. Tax on alcoholic compounds coming from Porto Rico. 6124. Drawback on distilled spirits. 6125. Exportation of distilled spirits withdrawn from bonded warehouses. 6126. Transportation bond on withdrawal of distilled spirits from bonded warehouse for exportation; export bond. 6127. Expense of providing and affixing stamps for casks for exportation. 6128. Release of distillery before judgment, in what cases. 6129. Distillery to be destroyed in certain cases of forfeiture; witnesses of destruction; reimbursement. 6130. When burden of proof is on claimant of spirits seized. 6131. Spirits sold under judicial process subject to tax; sale of spirits for taxes. 6132. Denatured alcohol for use in arts, etc., free of tax. 6133. Denatured alcohol for manufacture of chemicals, free of tax; rum. 6134. Central denaturing bonded ware houses authorized. 6135. Transfer of alcohol for denaturation from distilleries to denaturing bonded warehouses or to central denaturing plants. 6136. Unlawful use of alcohol withdrawn, etc., punishable. 6137. Manufacture of alcohol free of tax for denaturation. § 5981. (R. S. § 3247.) Distiller, definition of. Every person who produces distilled spirits, or who brews or makes mash, wort, or wash, fit for distillation or for the production of spirits, or who, by any process of evaporization, separates alcoholic spirit from any fermented substance, or who, making or keeping mash, wort, or wash, has also in his possession or use a still, shall be regarded as a distiller. Act July 20, 1868, c. 186, § 59, 15 Stat. 150. § 5982. (R. S. § 3248.) Distilled spirits, definition of. Distilled spirits, spirits, alcohol, and alcoholic spirit, within the true intent and meaning of this act, is that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, which is commonly produced by the fermentation of grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance; and the tax shall attach to this substance as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirit, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process. Act July 20, 1868, c. 186, § 4, 15 Stat. 126. Wine spirits and pure sweet wine were defined by Act Oct. 1, 1890, c. 1244, 43, as amended by Act Aug. 27, 1894, c. 349, § 68, and Act June 7, 1906, c. 3046, § 1, post, § 6112. § 5983. (R. S. § 3249.) Standard of proof-spirits; prevention of frauds. Proof-spirit shall be held to be that alcoholic liquor which contains one-half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahrenheit. And for the prevention and detection of frauds by distillers of spirits, the Commissioner of Internal Revenue may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means for ascertaining the quantity, gravity, and producing-capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe rules and regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits. Act July 20, 1868, c. 186, § 2, 15 Stat. 125. Act June 6, 1872, c. 315, § 12, 17 Stat. 239. § 5984. (R. S. § 3250.) Gallon as used in sales, definition of. In all sales of spirits a gallon shall be held to be a gallon of proofspirit, according to the standard prescribed in the preceding section, set forth and declared for the inspection and gauging of spirits throughout the United States. Act July 20, 1868, c. 186, § 2, 15 Stat. 125. § 5985. (R. S. § 3251.) Tax on distilled spirits. There shall be levied and collected on all distilled spirits on which the tax prescribed by law has not been paid, a tax of [seventy] cents on each proof-gallon, to be paid by the distiller, owner, or person having possession thereof before removal from the distillery warehouse: * The tax on such spirits shall be collected on the whole number of gauge or wine gallons when below proof, and shall be increased in proportion for any greater strength than the strength of proof spirit, as defined in this Title; and any fractional part of a gallon amounting to one-half gallon or over in a cask or package shall be taxed as a gallon, and any fractional part of a gallon less than onehalf gallon in any cask or package shall be exempt from tax. Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distillery, or distilling apparatus, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom, and the tax shall be a first lien on the spirits distilled, the distillery used for distilling the same, the stills, vessels, fixtures, and tools therein, the lot or tract of land whereon the said distillery is situated, and on any building thereon from the time said spirits are in existence as such until the said tax is paid. Act July 20, 1868, c. 186, §§ 1, 4, 15 Stat. 125, 126. Act June 6, 1872, c. 315, § 12, 17 Stat. 238. A proviso, following the first sentence of this section, relating to the rate of tax on distilled spirits deposited in a bonded warehouse prior to Aug. 1, 1872, was temporary merely, and is omitted. The tax on distilled spirits was increased to 90 cents on each proof gallon, or wine gallon when below proof, to be paid by the distiller, owner, or person in possession thereof before removal from the distillery bonded warehouse, and so much of this section as is inconsistent with these provisions was repealed by Act March 3, 1875, c. 127, § 1, 18 Stat. 339. The tax was increased to $1.10 on each proof gallon, or wine gallon when below proof, a proportionate tax at a like rate on fractional parts of such proof or wine gallon, excluding fractional parts less than one-tenth, to be paid by the distiller on or before the removal from the distillery or place of storage, by Act Aug. 27, 1894, c. 349, § 48, post, § 5986. The word "seventy," in this section, inclosed in brackets, was superseded by said subsequent provisions. § 5986. (Act Aug. 27, 1894, c. 349, § 48.) Tax on distilled spirits; stamps; time for payment of tax; deposit in warehouse. On and after the passage of this Act there shall be levied and collected on all distilled spirits in bond at that time, or that have been or that may be then or thereafter produced in the United States, on which the tax is not paid before that day, a tax of one dollar and ten cents on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon: Provided, That in computing the tax on any package of spirits all fractional parts of a gallon, less than one tenth, shall be excluded. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe and furnish suitable stamps denoting the payment of the internal-revenue tax imposed by this section; and until such stamps are prepared and furnished, the stamps now used to denote the payment of the internalrevenue tax on distilled spirits shall be affixed to all packages containing distilled spirits on which the tax imposed by this section is paid; and the Commissioner of Internal Revenue shall, by assessment or otherwise, cause to be collected the tax on any fractional gallon contained in each of such packages as ascertained by the original gauge, or regauge when made, before or at the time of removal of such packages from warehouse or other place of storage; and all provisions of existing laws relating to stamps denoting the payment of internal-revenue tax on distilled spirits, so far as applicable, are hereby extended to the stamps provided for in this section. That the tax herein imposed shall be paid by the distiller of the spirits, on or before their removal from the distillery or place |