prescribed by the Commissioner of Internal Revenue. And whenever the amount of sales or receipts is understated or underestimated by any retail dealer in leaf-tobacco, he shal be again assessed for such deficiency, and shall be required to pay the same, with any penalties that may by law have accrued or be chargeable thereon. bacco. Eighth. Dealers in tobacco shall each pay five dollars. Dealers in toEvery person whose business it is to sell, or offer for sale, manufactured tobacco, snuff, or cigars, shall be regarded as a dealer in tobacco, and the payment of a special tax as a wholesale or retail liquor-dealer, or the payment of any other special tax, shall not relieve any person who sells manufactured tobacco and cigars from the payment of this tax: Provided, That no manufacturer of tobacco, snuff, or cigars shall be required to pay a special tax as dealer in manufactured tobacco and cigars for selling his own products at the place of manufacture. Ninth. Manufacturers of tobacco shall each pay ten dol- Manufacturers lars. Every person whose business it is to manufacture of tobacco. tobacco or snuff for himself, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, crushing, or rubbing of any raw or leaf-tobacco, or otherwise preparing raw or leaftobacco, 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 handling tobacco, or by the working or preparation of leaf-tobacco, tobacco-stems, scraps, clippings, or waste, by sifting, twisting, screening, or any other process, shall be regarded as a manufacturer of tobacco. Tenth. Manufacturers of cigars shall each pay ten dollars. Manufacturers of cigars. Every person whose business it is to make or manufacture cigars for himself, or who employs others to make or manufacture cigars, shall be regarded as a manufacturer of cigars. No special tax stamp shall be issued to any manufacturer of cigars until he has given the bond required by law. Every person whose business it is to make cigars for others, either for pay, upon commission, on shares, or otherwise, from material furnished by others, shall be regarded as a cigar-maker. Every cigar-maker shall cause his name and residence to be registered, without previous demand, with the collector of the district in which such cigar-maker shall be employed; and every manufacturer of cigars employing any cigar-maker who shall have neglected or refused to make such registry shall be fined five dollars for each day that such cigar-maker so offending, by neglect or refusal to register, shall be employed by him. bacco. Eleventh. Peddlers of tobacco shall be classified and rated. Peddlers of to as follows, to wit: When traveling with more than two horses, mules, or other animals, as of the first class, and shall pay fifty dollars; when traveling with two horses, mules, or other animals, as of the second class, and shall pay twentyfive dollars; when traveling with one horse, mule, or other animal, as of the third class, and shall pay fifteen dollars; when traveling on foot or by public conveyance, as of the fourth class, and shall pay ten dollars. Any person who ed. sells or offers to sell and deliver manufactured tobacco, snuff, or cigars, traveling from place to place, in the town or through the country, shall be regarded as a peddler of tobacco. Balance of disSEC. 3245. The special tax paid by distillers prior to Autillers' special tax to be refund- gust one, eighteen hundred and seventy-two, which has not been exhausted by the quantity of spirits distilled as provided by law, shall be refunded, upon proper application, out of any money arising from internal taxes, not otherwise appropriated. to apply to vint cases. Sec. 5, act Mar. 1, 1879. Special tax not SEC. 3246. Nothing in this chapter shall be construed to imners nor apothe-pose a special tax upon vintners who sell wine of their own caries in certain growth, or manufacturers who sell wine produced from grapes grown by others, at the place where the same is made or at the general business office of such vintner or manufacturer: Provided, That no vintner or manufacturer shall have more than one office for the sale of such wine that shall be exempt from special tax under this act; nor shall any special tax be imposed upon apothecaries as to wines or spirituous liquors which they use cxclusively in the preparation or making-up of medicines. Sec. CHAPTER FOUR. DISTILLED SPIRITS. 3247. Distiller, definition of. 3250. Gallon as used in sales, definition of. [3251 a.] Same. 3252. Adding substances to create fictitious proof; penalty. 3253. Tax on spirits removed without deposit in warehouse. 3254. Products of distillation containing spirits. 3255. Brandy made from apples, peaches, or grapes. [3255 a.] Distilleries of thirty gallons ca- 3256. Evading tax; penalty. 3258. Registry of stills, &c. 3259. Notice of intention to carry on business of distiller or rectifier. 3259 a.] Rectifier's bond. 3260. Distiller to give bond. 3261. Bond not to be approved until law | 3279. is complied with. 3262. Distiller must be owner in fee-simple, or have written consent of owner, &c. 3263. Plan of distillery. 3264. Surveys of distilleries. 3265. Notice by manufacturer of a still. Penalty for setting up a still without permit. Officers to break up ground or walls in order to examine. Signs to be put up by distillers and rectifiers; penalty for neglect. Penalty for using false signs, &c. 3280. Distillers not to carry on business until the law is complied with. [3281.] Carrying on distilling without giving bond, &c.; penalty. [3281 a.] Arrest of persons while operating illicit distillery. 3282. Mash, wort, and vinegar. Sec. 3283. No process for distilling between 11 p. m. of Saturday and 1 a. m. of Monday. 3284. Using material or removing spirits in absence of storekeeper; penalty. 3285. Emptying fermenting-tubs. 3286. Drawing off water, cleansing wormtub, &c. 3287. Drawing off, gauging, &c., and removal of spirits to warehouse. 3288. Tax-paid spirits not to remain on distillery premises. 3289. Forfeiture of unstamped packages. 3290. Gauger employing distiller, &c., to use brands or perform his duties; penalty. 3291. Ganger's returns. 3292. Fraudulent inspection, gauging, &c.; penalty. 3293. Distiller's entry of deposit in warehouse. Bond for taxes. [3293 a.] Time for payment of tax on dis Sec. [3309 a.] Relief from assessments for defi ciencies, &c., in certain cases. 3310. When distilling deemed commenced. Suspension of work; penalties. 3311. Reduction of capacity; penalty. 3312. Stamps, how prepared and issued. 3313. Stamps, form of, how used. 3314. Accountability for stamp-books. 3315. Restamping tax-paid spirits, fermented liquors, tobacco, snuff, cigars, and cigarettes, when stamps are lost or destroyed. 3316. Officer using or issuing, or permitting use of stamps, contrary to law; penalty. [3316 a.] Affixing imitation stamp on packages of distilled spirits. 3317. Rectifiers' returns. [3317 a.] Rectifier's notice of intention to rectify. 3318. Books to be kept by rectifiers and wholesale dealers; transcripts; penalties. 3319. Purchase of quantities greater than 20 gallons from one person, &c. Gauging, inspection, and stamping of rectified spirits. tilled spirits entered in warehouse. [3293 b.] Distilled spirits deposited in warehouse before March 28, 1878. [3293 c.] When interest accrues, &c. [3293 d.] Provisions not to apply to grape brandy warehoused under act of March 3, 1877. 3294. Withdrawal from warehouse, entry for. 3295. Gauging, stamping, and branding spirits removed from warehouse. 3296. Removal, concealment, &c., of spirits contrary to law; penalty. 3297. Alcohol withdrawn for scientific purposes. 3320. 3321. Repealed. 3322. Filling blanks, and affixing and protecting stamps. Spirits drawn into new packages to be gauged and branded; forfeiture. Stamps and brands to be effaced from empty casks. 3325. [3297 a.] Same. 3326. 3298. Power of officers to detain packages on suspicion. 3299. Forfeiture of spirits unlawfully removed from distillery. 3300. Storekeeper unlawfully removing spirits, or allowing same to be removed, &c. 3301. Storekeepers' warehouse-books and returns. 3302. Storekeepers to have charge of distillery and keep account of materials, &c. Penalties for omitting to efface, and 3327. Removal within certain hours from distillery or rectifier's premises. 3328. Tax on imitations of wines; how paid. 3329. Drawback on distilled spirits. 3330. Exportation of distilled spirits withdrawn from bonded warehouses. [3330 a.] On withdrawal of spirits for exportation, transportation bond may be taken; change of packages for exportation. Release of distillery before judgment, in what cases. 3303. Distillers' books; entries to be made. 3304. Books to be open to inspection and preserved two years. 3331. 3332. 3305. False entries, or omitting to keep or produce books; penalty. Stills, &c., to be destroyed in certain cases of forfeiture. 3306. Using false weights or measures in ascertaining materials; penalty. Using unregistered materials; penalty. 3307. Distillers' returns of production to collector. 3308. Distillers' returns of the number of barrels distilled. 3309. Monthly examination of distiller's return, assessment, &c. Spirits sold under judicial process subject to tax. Provision where spirits will not sell for price equal to tax. Act relating to special bonded warehouses for grape brandy, approved March 3, 1877. Imported liquor stamps, &c., secs. 11, 12, and 13, act March 1, 1879. Distiller, definition of. Distilled spirits, definition of. Standard of proof spirits; SEC. 3247. 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. SEC. 3248. 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. SEC. 3249. Proof-spirit shall be held to be that alcoholic prevention of liquor which contains one-half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirtynine 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. frauds. Gallon as used in sales, definition of. Tax on distilled spirits. SEC. 3250. In all sales of spirits a gallon shall be held to be a gallon of proof-spirit, according to the standard prescribed in the preceding section, set forth and declared for the inspection and gauging of spirits throughout the United States. SEC. 3251. 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: Provided, That distilled spirits lawfully deposited in a distillery bonded warehouse prior to the first day of August, eighteen hundred and seventy-two, may be withdrawn on payment of the taxes thereon at the rate, within the time, and in the manner provided by law at the time of such deposit. 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 gal 1 See act of March 3, 1875 [Sec. 3251 a.] lon, and any fractional part of a gallon less than one-half 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. 1875. Mar. 3, spirits-90 cents [SEC. 3251 a.]. Be it enacted by the Senate and House of Act Representatives of the United States of America in Congress assembled, That from and after the passage of this act there 18 Stat., p. 339. shall be levied and collected on all distilled spirits thereafter produced in the United States, a tax of ninety cents on each Tax on distilled proof gallon, or wine-gallon when below proof, to be paid by per gallon. the distiller, owner or person having possession thereof, before removal from the distillery bonded warehouse; and so much of section three thousand two hundred and fifty-one of the Revised Statutes of the United States as is inconsistent herewith is hereby repealed. stances to create SEC. 3252. Every person who adds or causes to be added Adding subany ingredient or substance to any distilled spirits before fictitious proof; the tax is paid thereon, for the purpose of creating a ficti- penalty. tious proof, shall be fined not less than one hundred dollars nor more than one thousand dollars for each cask or package so adulterated, and imprisoned not less than three months nor more than two years; and every such cask or package, with its contents, shall be forfeited to the United States. removed without SEC. 3253. The tax upon any distilled spirits, removed Tax on spirits from the place where they were distilled and not deposited deposit in warein bonded warehouse as required by law, shall, at any time, house. when knowledge of such fact is obtained by the Commissioner of Internal Revenue, be assessed by him upon the distiller of the same, and returned to the collector, who shall immediately demand payment of such tax, and, upon the neglect or refusal of payment by the distiller, shall proceed to collect the same by distraint. But this provision shall not exclude any other remedy or proceeding provided by law. tillation contain. SEC. 3254. All products of distillation, by whatever name Products of dis known, which contain distilled spirits or alcohol, on which ing spirits. the tax imposed by law has not been paid, shall be considered and taxed as distilled spirits. SEC. 3255. The Commissioner of Internal Revenue, with Brandy made from apples, the approval of the Secretary of the Treasury, may exempt peaches, or distillers of brandy made exclusively from apples, peaches, grapes. or grapes, from any provision of this Title, relating to the manufacture of spirits, except as to the tax thereon, when in his judgment it may seem expedient to do so. [SEC. 3255 a. SEC. 5. *** The Commissioner of Internal Act Mar. Revenue, with the approval of the Secretary of the Treasury, may 1879. exempt distillers whose distilleries have a daily spirit-produc- Distilleries hav Mar. 1, |