tioned, in quantities not less than fifty barrels at a time, And the collector of the district in which such depot or warehouse is situated shall furnish the manufacturer with the stamps for stamping the same, as if the said malt liquor had been manufactured in his district. And said permit must be affixed to every such vessel or cask so removed, and canceled or destroyed in such manner as the Commissioner of Internal Revenue may prescribe, and under the same penalties and liabilities as provided herein as to stamps. SEC. 3346, as amended by section 5, act of March 1, 1879 (20 Stat., 327). Every person who makes, sells, or uses any false or Making, sellcounterfeit stamp or permit, or die for printing or making false stamps, pering, or using stamps or permits, which is in imitation of or purports to mits, or dies. be a lawful stamp, permit, or die of the kind before mentioned in this chapter, or who procures the same to be done, and every person who shall remove, or cause to be removed, Removing, refrom any cask or package of fermented liquors, any stamp selling or having using stamps, denoting the tax thereon, with intent to re-use such stamp, in possession reor who, with intent to defraud the revenue, knowingly uses, penalty. or permits to be used, any stamp removed from another cask or package, or receives, buys, sells, gives away, or has in his possession, any stamp so removed, or makes any fraudulent use of any stamp for fermented liquors, shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years. All officers are instructed that canceled beer stamps, or stamps that have been once used, found in the hands of a brewer or other person, should be seized, marked for identification, and deposited with the collector for use in a prosecution to be instituted under section 3346, R. S., as amended. (Circular No. 407, August 25, 1893.) SEC. 3347. When fermented liquor has become sour or damaged, so as to be incapable of use as such, brewers may sell the same for manufacturing purposes, and may remove the same to places where it may be used for such purposes, in casks, or other vessels, unlike those ordinarily used for fermented liquors, containing respectively not less than one barrel each, and having the nature of their contents marked upon them, without affixing thereon the permit, stamp or stamps required. Section 3347, Revised Statutes, providing for the sale by a brewer of sour beer in peculiar packages without a stamp does not confer the privilege of removing a stamp for re-use in the case of beer soured or spoiled after being stamped. A stamp once applied to a package can never legally be removed and applied to another. moved stamps; Sour malt liquors removable in peculiar pack ages without stamps. ing at retail at Brewers sell- SEC. 3348. Every brewer who sells fermented liquor at brewery to affix retail at the brewery or other place where the same is made, stamps and keep shall affix and cancel the proper stamps upon the hogs account. Name of manufacturer, etc., to ty for removing heads, barrels, kegs, or other vessels in which the same is contained, and shall keep an account of the quantity so sold by him, and of the number and size of the hogsheads, barrels, kegs, or other vessels in which the same has been contained, and shall make a report thereof, verified by oath, monthly to the collector. SEC.3349. Every brewer shall, by branding, mark or cause be marked on to be marked upon every hogshead, barrel, keg, or other packages; penal vessel containing the fermented liquor made by him, before marks, etc. it is sold or removed from the brewery or brewery warehouse, or other place of manufacture, the name of the person, firm, or corporation by whom such liquor was manufactured, and the place of manufacture; and every person other than the owner thereof, or his agent authorized so to do, who intentionally removes or defaces such marks therefrom, shall be liable to a penalty of fifty dollars for each cask or other vessel from which the mark is so removed or defaced: Provided, That when a brewer purchases fermented liquor ed liquor from finished and ready for sale from another brewer, in order another brewer. to supply the customers of such purchaser, the purchaser may, upon written notice to the collector of his intention so to do, and under such regulations as the Commissioner of Internal Revenue may prescribe, furnish his own vessels, branded with his name and the place where his brewery is situated, to be filled with the fermented liquor so purchased, and to be so removed; the proper stamps to be affixed and canceled, as aforesaid, by the manufacturer before removal. See section 3244, subdivision fifth, p. 125, for liability to special tax in such cases. Brewer pur. chasing ferment Permit to carry on business at dent. SEC. 3350. Whenever, in the opinion of the collector of another place on any district, it becomes requisite or proper, by reason of an account of acci- accident to any brewery therein, by fire or flood, or of such brewery undergoing repairs, or of other circumstances, that the brewer carrying on the same shall be permitted to conduct his business wholly or in part at some other place within such district or an adjoining district for a temporary period, it shall be lawful for such collector, under such regulations and subject to such limitation of time as the Commissioner of Internal Revenue may prescribe, to issue a permit to such brewer, authorizing him to conduct his business wholly or in part, according to the circumstances, at such other place, for a period to be stated in such permit; and such brewer shall not be required to pay another special tax for the purpose. Unfermented worts sold to oth SEC. 3351. When malt liquor or tun liquor, in the first er brewers; how stages of fermentation, known as unfermented worts, of tax shall be paid. whatever kind, is sold by one brewer to another for the purpose of producing fermentation or enlivening old or stale ale, porter, lager-beer, or other fermented liquors, it shall not be liable to a tax to be paid by the seller thereof, but the tax on the same shall be paid by the purchaser thereof, when the same, having been mixed with the old or stale beer, is sold by him as provided by law, and such sale or transfer shall be subject to such restrictions and regulations as the Commissioner of Internal Revenue may prescribe. after removal SEC. 3352. The ownership or possession by any person of Possession of any fermented liquor after its sale or removal from the fermented liquor brewery or warehouse, or other place where it was made, from warehouse upon which the tax required has not been paid, shall render paid cause of for such liquor liable to seizure wherever found, and to forfeit- feiture. ure, removal under said permits excepted. when tax not stamps to be And the absence of the proper stamps from any hogshead, Absence of barrel, keg, or other vessel containing fermented liquor, notice and eviafter its sale or removal from the brewery where it was made, dence. or warehouse as aforesaid, shall be notice to all persons that the tax has not been paid thereon, and shall be prima facie evidence of the non-payment thereof. Where a lot of ale, while still within the brewery in which it was made, was seized under judicial process emanating from a State court as a forfeiture to the State and is in the custody of the sheriff awaiting the judgment of the court: Held, that possession of the sheriff can not be legally interfered with by any internal revenue or other officers of the United States. (15 Op. Atty. Gen., 370.) stamps by others penalty. SEC. 3353. Every person, other than the purchaser or Removal or deowner of any fermented liquor, or person acting on his be- facement of half, or as his agent, who intentionally removes or defaces than the owners the stamp or permit affixed upon the hogshead, barrel, keg, or other vessel, in which the same is contained, shall be liable to a fine of fifty dollars for each such vessel from which the stamp or permit is so removed or defaced, and to render compensation to such purchaser or owner for all damages sustained by him therefrom. stamped pack or bottling on SEC. 3354, as amended by act of June 18, 1890 (26 Stat., 169). Every person who withdraws any fermented liquor from Withdrawing any hogshead, barrel, keg, or other vessel upon which the liquor from unproper stamp has not been affixed, for the purpose of bot- ages for bottling, tling the same, or who carries on, or attempts to carry on, brewery prem. the business of bottling fermented liquor in any brewery ises. or other place in which fermented liquor is made, or upon any premises having communication with such brewery, or any warehouse, shall be liable to a fine of five hundred dollars, and the property used in such bottling or business shall be liable to forfeiture: Provided, however, That this section shall not be construed to prevent the withdrawal and transfer of fermented liquors from any of the vats in any brewery, by way of a pipe line or other conduit, to another building or place, for the sole purpose of bottling the same; such pipe line or conduit to be constructed and operated in such manner, and with such cisterns, vats, tanks, valves, cocks, faucets, and gauges, or other utensils or apparatus, either on the premises of the brewery or the bottling house, and with such changes of or additions thereto, and such locks, seals, or other fastenings, and under such rules and regulations as shall be from time to time prescribed by the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, and all locks and seals prescribed shall be provided by the Commissioner of Internal Revenue, at the expense of the United States: Penalty. Removal of ferbottling estab mented liquor to lishment by pipe line or conduit. and defacement of stamps. Provided further, That the tax imposed in section thirtythree hundred and thirty-nine of the Revised Statutes of the United States shall be paid on all fermented liquor removed from a brewery to a bottling house by means of a pipe or conCancellation duit, at the time of such removal, by the cancellation and defacement, by the collector of the district, or his deputy, in the presence of the brewer, of the number of stamps denoting the tax on the fermented liquor thus removed. The stamps thus cancelled and defaced shall be disposed of and accounted for in the manner directed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. And any violation of the rules and regulations hereafter prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, in pursuance of these provisions, shall be subject to the penalties above proPenalties and vided by this section. Every owner, agent, or superintendent of any brewery or bottling house who removes, or connives at the removal of, any fermented liquor through a pipe line or conduit, without payment of the tax thereon, or who attempts in any manner to defraud the revenue as above, shall forfeit all the liquors made by and for him, and all the vessels, utensils, and apparatus used in making the same. forfeitures. fermented liq. uors. Beer intended for bottling must be drawn into stamped packages and removed from the brewery, and the bottling premises must be so separated from the brewery that the beer must be carried upon a street or road which is a public highway, actually and commonly used as a thoroughfare by the public, in its passage from the brewery to the bottling establishment. (Int. Rev. Reg., Series 7, No. 6, revised, under "Bottling.") Concerning the transfer of fermented liquors from a brewery by way of pipe line or conduit for the sole purpose of bottling the same. (Regulations, Series 7, No. 6, revised, Supplement No. 1, July 3, 1890; 36 Int. Rev. Rec., 222, and Supplement No. 2, Sept. 22, 1890.) EXPORTATION OF FERMENTED LIQUORS. Act of June 18, 1890 (26 Stat., 162). That from and after the first Exportation of day of January, eighteen hundred and ninety-one, fermented liquor may be removed from the place of manufacture, or storage, for export to a foreign country, without payment of tax, in such packages and under such regulations, and upon the giving of such notices, entries, bonds, and other security, as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, No drawback. may from time to time prescribe; and no drawback of tax shall be allowed on fermented liquor exported on and after the first day of January, eighteen hundred and ninety-one, unless entered for exportation prior to such date. This operates as a repeal, on and after January 1, 1891, of section 3441, R. S., as amended, p. 338. (Regulations, Series 7, No. 10, revised, October 23, 1890, and Supplement No. 1, January 12, 1892.) 69. Act of August 28, 1894. Manufacturer of tobacco defined. 27. Act of October 1, 1890, amended. Restrictions upon farmers removed. 3355 (amended). ment. Manufacturer's state Bond and certificate; penalties. 3356. Sign to be put up by manufacturer; penalty for omission. 3357 (amended). Record of manufacturers to be kept by collector. 3358. Annual inventory. Books and monthly abstracts. Taxes on ci Sec. 3372. 3374. Removing unlawfully, selling with- 3373. Absence of stamp evidence of non- 3375. Affixing false stamps or stamps be- 3376. Stamps on empty packages to be destroyed; buying, selling, or using the same; penalty. gars, cigarettes, and size of pack- | 3377 (amended). Imported tobacco and ages of tobacco; penalty. 3359. Dealers in leaf tobacco to render statement of sales when demanded. Examination of books. Destruction of unsalable tobacco and cigars. 3360 (amended). Books of dealer in leaf tobacco; penalty. 3361. Repealed by section 69, act October 1, 1890. 3362 (amended). Tobacco and snuff, how put up. 3363. Tobacco and snuff to be sold only in prescribed packages; penalty. Exception. 3364 (amended). Caution label; penalty. 3365. Obsolete. 3366. Purchasing tobacco not branded or stamped; penalty. 3367. Buying tobacco from manufacturer who has not paid special tax. 3368. (as amended) [3368a.]. Tax on tobacco and snuff. 3369. Stamps, how prepared, furnished, and sold. Stamping forfeited tobacco or tobacco sold under distraint. 3370. Tobacco manufactured by one person for another or on shares; fraud in such cases; penalty. 3371 (amended). Assessment of tax on tobacco, snuff, and cigars removed without stamps. snuff; also scraps, cuttings, and clippings. 3378. All tobacco deemed to have been manufactured after July 20, 1868. Obsolete. 3379. 3381. Peddlers of tobacco; statement and 3382. Peddlers of tobacco traveling with wagon. 3383 (amended). Peddler to obtain and exhibit certificate, etc. 3384 (amended). Peddling tobacco unlawfully; penalty. 3335 (amended). Exportation of manufactured tobacco, etc.; penalty for relanding, etc. [3385a.] Transportation bond, etc.; ex- [33856.] Regulations authorized. Manufacturers SEC. 69. Act of August 28, 1894 (28 Stat., 509). Every person of tobacco dewhose business it is to manufacture tobacco or snuff for him- fined. self, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grind ing, crushing, or rubbing of any raw or leaf-tobacco, or otherwise preparing raw or leaf tobacco, 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 han |