« PreviousContinue »
the mode and time of inspection of such spirits, the accounts Inspection of and records to be kept and returns made by the Govern-spirits. ment officers, and all such other matters and things, as in his discretion, he may deem requisite for a secure and orderly supervision of said business; and he may also, with the approval of the Secretary of the Treasury, prescribe and issue the stamps required.
The distiller may, in the presence of the United States storekeeper or storekeeper and gauger, remove by straining through cloth, felt, or other like material any charcoal, sediment, or other like substance found therein, and may whenever necessary reduce such spirits as are withdrawn Spirits reduced
by adding water. for bottling purposes by the addition of pure water only to one hundred per centum proof for spirits for domestic use, or to not less than eighty per centum proof for spirits for export purposes, under such rules and regulations as may be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury; and no spirits shall be withdrawn for bottling under this Act until after the period shall have expired within which a distiller may request a regauge of distilled spirits as provided in section fifty of the Act of August twenty-eighth, eighteen hundred and ninety-four.
A filtering apparatus, packed with cloth, felt, or other like material, such as cotton fiber or wood or paper pulp, may be used for straining spirits to be bottled in bond. Permission to use such filters will be granted only upon the express condition that the packing material is one mentioned in the statute, or similar thereto, and that in no case shall charcoal, boneblack, etc., be used, as such materials might effect changes in the spirits other than the mechanical removal of matter in suspension. (Vol. 1,
Treas. Dec. (1899), No. 21106.) SEC. 3. That all distilled spirits intended for export under Spirits for ex. the provisions of this Act shall be inspected, bottled, cased, weighed, marked, labeled, stamped, or sealed in such manner and at such time as the Commissioner of Internal Rev. enue may prescribe; and the said Commissioner, with the approval of the Secretary of the Treasury, may provide such regulations for the transportation, entry, reinspection, and lading of such spirits for export as may from time to time be deemed necessary; and all provisions of existing law Existing laws
made applicable. relating to the exportation of distilled spirits in bond, so far as applicable, and all penalties therein imposed, are hereby extended and made applicable to distilled spirits bottled for export under the provisions of this Act, but no drawbacks shall be allowed or paid upon any spirits bottled under this Act. SEC. 4. That where, upon inspection at the bonded ware
or deficiency. house in which the spirits are bottled as aforesaid, the quantity so bottled and cased for export is less than the quantity actually contained in the distiller's original casks or packages at the time of withdrawal for that purpose the tax on the loss or deficiency so ascertained shall be paid before the removal of the spirits from such warehouse, and the tax so paid shall be receipted and accounted for by the collector in such manner as the Commissioner of Internal Revenue may prescribe.
In case of loss
Reinspection. SEC. 5. That where, upon reinspection at the port ot
entry, any case containing or purporting to contain distilled spirits for export is found to have been opened or tampered with, or where any mark, brand, stamp, label, or seal placed thereon or upon any bottle contained therein has been removed, changed, or willfully defaced, or where upon such reinspection any loss or discrepancy is found to exist as to the contents of any case so entered for export, the tax on the spirits contained in each such case at the time of its
removal from warehouse shall be collected and paid. Penalties. SEC. 6. That any person who shall reuse any stamp pro
vided under this Act after the same shall have been once affixed to a bottle as provided herein, or who shall reuse a bottle for the purpose of containing distilled spirits which has once been filled and stamped under the provisions of this Act without removing and destroying the stamp so previously affixed to such bottle, or who shall, contrary to the provisions of this Act or of the regulations issued thereunder remove or cause to be removed from any bonded warehouse any distilled spirits inspected or bottled under the provisions of this Act, or who shall bottle or case any such spirits in violation of this Act or of any regulation issued thereunder, or who shall, during the transportation and before the exportation of any such spirits, open or cause to be opened any case or bottle containing such spirits, or who shall willfully remove, change, or deface any stamp, brand, label, or seal affixed to any such case or to any bottle contained therein, shall for each such offense be fined not less than one hundred nor more than one thousand dollars, and be imprisoned not more than two years, in the discretion of the court, and such
spirits shall be forfeited to the United States. Counterfeiting, SEC. 7. That every person who, with intent to defraud, etc., stamps.
falsely makes, forges, alters, or counterfeits any stamp made or used under any provision of this Act, or who uses, sells, or has in his possession any such forged, altered, or counterfeited stamp, or any plate or die used or which may be used in the manufacture thereof, or who shall make, use, sell, or have in his possession any paper in imitation of the paper used in the manufacture of any stamp required by this Act, shall on conviction be punished by a fine not exceeding one thousand dollars and by imprisonment at
hard labor not exceeding five years. Act of Aug. 8. SEC. 8. That nothing in this Act shall be construed to
exempt spirits bottled under the provisions of this Act from the operation of chapter seven hundred and twentyeight of the public laws of the Fifty-first Congress, approved August eighth, eighteen hundred and ninety.
Act of August 8, 1890 (26 Stat., 313): That all fermented, distilled, or other intoxicating liquors or liquids transported into any State or Territory, or remaining therein for use, consumption, sale, or storage therein, shall upon arrival in such State or Territory be subject to the operation and effect of the laws of such State or Territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such liquids or liquors had been produced in such State or Territory, and shall not be exempt therefrom by reason of being intro
duced therein in original packages or otherwise. (In re Rahrer, 140 U. S., 545; 37 Int. Rev. Rec., 230.)
Using undersized bottles or underfilling bottles when bottling spirits in bond prohibited. Suspension of stamp issue and forfeiture of goods in certain cases. (Circular letter, Oct. 6, 1897; 43 Int. Rev. Rec., 374.)
Time for completing the processes of bottling spirits in bond. (Vol. 1, Treas. Dec. (1898) No. 18975.)
Removal of packages of spirits to bottling warehouse to settle during the night. (Vol. I, Treas. Dec. (1898), No. 19058. See circular 521 and vol. 1, ibid (1899), No. 20508.
Regulations, Series 7, No. 23.-Relative to the bottling of distilled spirits in bond under act of March 3, 1897.
Supplement No.1: Additional regulations and instructions concerning bottling of distilled spirits in bond.
Supplement No. 2: Instructions concerning proceedings at ports of export relative to the exportation of bottled distilled spirits in bond.
Sec. 3335. Brewer's notice.
3346 (amended). Making, selling, or using 3336 (amended). Bond.
false or counterfeit stamps or 3337. Books and monthly statement.
permits, reusing stamps, having [3337a.) Section 3337 construed. Assess
removed stamps in possession, ment.
selling same; penalty.
3347. Sour malt liquors, how removable 3338. Monthly verification of entries in
without stamps. books.
3348. Brewers selling at retail at brewery. 3339. As amended by section 1 of act of 3349. Packages to be marked; penalty. June 13, 1898 [3339a). Tax.
One brewer purchasing from anFractional parts of a barrel, how
3350. Permit to carry on business at an[3339b.] Gallon defined.
other place on account of accident. 3340 (amended). Evading tax, making or 3351. Unfermented worts sold to other procuring false entries, etc.;
3352. Fermented liquor removed from 3341. As amended by section 9, act of
brewery without payment of tax July 24, 1897. Stamps. Permits.
forfeited. Absence of stamps to Deduction.
be notice and evidence. 3342 (amended). Stamps, how procured, 3353. Removal or defacement oi stamps; affixed, and canceled.
penalty. Penalty for fraud and neglect. 3354 (amended). Withdrawing fermented 3343. Selling, removing, or buying fer
liquor from unstamped packages mented liquor in packages with
for bottling, or bottling on brewout stamp or with twice-used
ery premises; penalty. Ferstamp; penalty.
mented liquor permitted to be 3344. Drawing fermented liquor from
removed from brewery through package without stamp or with
pipe or conduit for bottling only. out defacing stamp; penalty. Act of June 18, 1890. Removal of fer3345. Removal for storage without
mented liquors for export withstamps; penalties.
out payment of tax. Brewer's notice
SEC. 3335. Every brewer shall, before commencing or conof business.
tinuing 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.
SEC, 3336, as amended by the act of April 29, 1886 (24 Stat., 15). 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 herein. after 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 aceruing after its approval by said collector.
Definition of brewer and brewer's special tax. (3244, p. 126.)
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.
Executors, administrators, and assignees continuing the business must execute a new bond. SEC. 3337. Every person who owns or occupies any brew. Brewer's books. ery, or premises used or intended to be used for the purpose of brewing or making such fermented liguors, 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 Monthly statocollector, 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.
United States v. Obermeyer (5 Ben., 541; 15 Int. Rev. Rec., 83)
Brewers' return8.-Returns made by brewers of the amount of