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seven, amendatory of the Act of June seventh, nineteen hundred and six, is hereby repealed, and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall exempt distillers operating under this Act from the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 thirtytwo 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 distilleries, 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. (38 Stat. 199.)

This subsection was part of subdivision N of section IV of the Underwood Tariff Act, cited above.

See notes to subdivision A of said section, ante, $ 5292.

The references in this subsection to "section two of this act” and to "section one of this act” were intended, evidently, for the second and first paragraphs, respectively, of this subsection.

R. S. § 3244, subsec. 2, and R. S. § 3283, mentioned in this subsection, are set forth ante, 88 5971, 6024. R. S. § 3309, also mentioned in this subsection, is set forth ante, $ 6089.

Section 4 of 'Act March 2, 1907, amendatory of the Denatured Alcohol Act of June 7, 1906, ante, $ 6132, which section was repealed by this subsection, related to the use of cisterns or tanks in small distilleries producing alcohol for denaturation.

CHAPTER FIVE

Fermented Liquors Sec.

Sec. 6138. Gallon, definition of.

false stamp, or without defac- . 6139. Brewer's notice of business.

ing stamp; penalty. 6140. Brewer's bond; renewals.

6151. Removal for storage without 6141. Brewer's books and monthly

stamps. statement.

6152. Exportation of fermented liquors 6142. Monthly verification of entries

in bond; drawback not allowed. in books.

6153. Making, selling, or using false 6143. Tax on fermented liquors; frac

stamps or

dies;

removing tional parts of a barrel, how

stamps, and using, etc., removestimated.

ed stamps; penalty. 6144. Tax on fermented liquors; can- 6154. Sour malt liquors, removable cellation of stamps.

in peculiar packages, without 6145. Materials used in producing fer

stamps. mented liquors not to be assess

6155. Brewers selling at retail at brewed; fraud; evidence.

ery, to affix stamps and keep 6146. Evading tax, making or procur

account. ing false entries, etc.; penalty.

6156. Name of manufacturer, etc., to 6147. Stamps, how supplied and sold.

be marked on packages; pen6148. Stamps, how procured, affixed, and canceled; penalty for fraud

alty for removing marks, etc. or neglect.

6157. Permit to carry on business at 6149. Selling, removing, or buying fer

another place on account of acmented liquor in packages with

cident. out stamp, or false stamp, or

6158. Unfermented worts sold to other with twice-used stamp; penalty.

brewers, how taxed. 6150. Drawing fermented liquor from 6159. Possession of fermented liquor package without stamp, or with

after removal from warehouse,

Sec,

un

Sec.
when tax not paid, cause of 6161. Withdrawing liquor from
forfeiture; absence of stamps

stamped packages bottling to be notice and evidence.

or bottling on brewery prem6160. Removal or defacement of stamps

ises; penalty; withdrawal by by others than the owner; pen

pipe line; payment of tax; regalty.

ulations; penalties; forfeitures. § 6138. (Act March 1, 1879, c. 125, $ 21.) Gallon, definition of.

The word “gallon,” wherever used in the internal-revenue law, relating to beer, lager-beer, ale, porter, and other similar fermented liquors, shall be held and taken to mean a wine-gallon, the liquid measure containing two hundred and thirty-one cubic inches. (20 Stat. 351.)

This section was part of an act entitled "An act to amend the laws relating

to internal revenue," cited above. § 6139. (R. S. § 3335.) Brewer's notice of business.

Every brewer shall, before commencing or 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.

Act July 13, 1866, c. 184, § 46, 14 Stat. 163. Act June 6, 1872, c. 315, $

16, 17 Stat. 245. § 6140. (R. S. § 3336, as amended, Act April 29, 1886, c. 64.)

Brewer's bond; renewals. Every brewer, on filing notice as aforesaid of his intention to commence 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 collector, 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.

Act July 13, 1866, c. 184, § 47, 14 Stat. 164. Act June 6, 1872, c. 315, $ 17, 17 Stat. 245. Act April 29, 1886, c. 64, 24 Stat. 15. This section, as enacted in the Revised Statutes, was amended by striking out, after the words "to commence or continue business," the words "and on the first day of May in each succeeding year thereafter," and by striking out, after the words "in a sum equal to" the word "twice," and inserting in the place thereof the words "three times," and by adding at the end of the section as origi. nally enacted the provision for the execution of new bonds as set forth here,

by Act April 29, 1886, c. 64, cited above. § 6141. (R. S. § 3337.) Brewer's books and monthly statement.

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 deputy collector, on or before the tenth day of each 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.

Act July 13, 1866, c. 184, § 49, 14 Stat. 164. Act June 6, 1872, c. 315, $ 19, 17 Stat. 245.

This section was not to be construed to authorize an assessment on materials used in producing fermented liquors, by Act May 13, 1876, c. 95, post, $

6145. § 6142. (R. S. § 3338.) Monthly verification of entries in books.

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 entries, and be certified by the officer administering the same, and shall be in form as follows: "I do swear (or affirm) that the foregoing entries were made 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 sold, 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 entries which has been omitted therefrom.” And the owner, agent, or superintendent aforesaid shall also, in case the original entries made in his book were not made by himself, subjoin thereto the following oath, to be taken in manner as aforesaid: "I do swear (or affirm) 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.”

Act July 13, 1866, c. 184, § 50, 14 Stat. 165. Act June 6, 1872, c. 315, $

20, 17 Stat. 246. § 6143. (R. S. § 3339.) Tax on fermented liquors; fractional parts

of a barrel, how estimated. There shall be paid on all beer, lager-beer, ale, porter, and other similar fermented liquors, brewed or manufactured and sold, 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. In 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 onethird; 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.

Act July 13, 1866, c. 184, § 48, 14 Stat. 164. Act June 6, 1872, c. 315, 8 18, 17 Stat. 245. Act March 2, 1867, c. 169, § 10, 14 Stat. 475. Act March 3, 1873, c. 254, 17 Stat. 586.

The materials used in producing fermented liquors were not subjected to assessment by anything contained in R. S. § 3337, by Act May 13, 1876, c. 95, post, $ 6145.

The word "gallon," as used in the internal revenue law relating to fermented liquors, was defined by Act March 1, 1879, c. 125, § 21, ante, 8 6138.

The tax on fermented liquors, imposed by this section, increased by the War Revenue Act of June 13, 1898, c. 448, § 1, 30 Stat. 448, to $2 a barrel, and afterwards reduced by an amendment of that act by Act March 2, 1901, c. 806, § 1, 31 Stat. 938, to $1.60 a barrel, was again reduced to $1 a bar. rel, and a like rate for any other quantity or for any fractional part of a barrel, as authorized and defined by this section, by a further amendment of

Act June 13, 1898, c. 448, § 1, by Act April 12, 1902, c. 500, § 1, post, $ 6144. $ 6144. (Act June 13, 1898, c. 448, § 1, as amended, Act March 2,

1901, c. 806, § 1, and Act April 12, 1902, c. 500, § 1.) Tax on

fermented liquors; cancellation of stamps. There shall be paid on all beer, lager beer, ale, porter, and other similar fermented liquor, 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, in lieu of the tax now imposed by law, 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, as authorized and defined by section thirty-three hundred and thirty-nine of the Revised Statutes of the United States: 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 may, in the discretion of the Commissioner of Internal Revenue, be canceled by perforations to be made in such manner and form as the Commissioner may, by regulations, prescribe.

Act June 13, 1898, c. 448, § 1, 30 Stat. 448. Act March 2, 1901, c. 806, 8 1, 31 Stat. 938. Act April 12, 1902, c. 500, § 1, 32 Stat. 96.

This section, as originally enacted in the War Revenue Act of 1898, cited above, increased the tax on fermented liquors to $2 a barrel.

The two provisos at the end of the section, as originally enacted, provided for a discount upon sales of stamps to brewers, and for the collection of the tax on fermented liquors stored in warehouses.

It was amended by reducing the tax to $1.60 a barrel, and by omitting the provisos at end of the section and inserting the proviso set forth here, by Act March 2, 1901, c. 806, § 1, cited above.

It was further amended by reducing the tax to $1 a barrel, making the section read as set forth here, by Act April 12, 1902, c. 500, § 1, last cited above.

R. S. § 3339, mentioned in this section, imposing the same tax and defining the fractional parts of a barrel for the purpose of computing the tax, is set forth ante, $ 6143.

Previous provisions for the cancellation of stamps were made by R. S. & 3342,

as amended by Act March 3, 1875, c. 154, post, 8 6148. § 6145. (May 13, 1876, c. 95.) Materials used in producing fer

mented liquors not to be assessed; fraud; evidence. Nothing 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 for the purpose of producing, fermented or malt liquors, nor shall the quantity of materials so used or purchased be evidence, for the purpose of taxation, of the quantity of liquor produced; but the tax on all beer, lager-beer, ale, porter, or other similar fermented liquor, brewed or manufactured, and sold or removed for consumption or sale, shall be paid as provided in section three thousand three hundred and thirtynine of said statutes, and not otherwise: Provided, That this act shall not apply to cases of fraud. And provided further, That nothing in this act shall have the effect to change the present rules of law respecting evidence in any prosecution or suit. (19 Stat. 53.)

This was an act entitled "An act to define the tax on fermented or malt liquors."

R. S. 88 3337, 3339, mentioned in this section, are set forth ante, &$ 6141,

6143. § 6146. (R. S. $ 3340, as amended, Act March 1, 1879, c. 125, $ 10.)

Evading tax, making or procuring false entries, etc.; penalty. Every owner, agent, or superintendent of any brewery, vessels, or

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