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utensils used in making fermented liquors, who evades, or attempts · to evade, the payment of the tax thereon, or fraudulently neglects or refuses to make true and exact entry and report of the same in the manner required by law, or to do, or cause to be done, any of the things by law required to be done by him, or who intentionally makes false entry in said book or in said statement, or knowingly allows or procures the same to be done, shall forfeit, for every such cffense, all the liquors made by him or for him, and all the vessels, utensils, and apparatus used in making the same, and be liable to a penalty of not less than five hundred nor more than one thousand dollars, to be recovered with costs of suit, and shall be deemed guilty of a misdemeanor, and be imprisoned for a term not exceeding one year. And every brewer who neglects to keep books, or refuses to furnish the account and duplicate thereof as provided by law, or refuses to permit the proper officer to examine the books in the manner provided, shall, for every such refusal or neglect, forfeit and pay the sum of three hundred dollars.

Act July 13, 1866, c. 184, § 51, 14 Stat. 165. Act June 6, 1872, c. 315, $ 21, 17 Stat. 246. Act March 1, 1879, c. 125, $ 10, 20 Stat. 342.

This section, as enacted in Revised Statutes, was amended by striking out, after the words "by law required to be done by him," the words "as aforesaid," to read as set forth here, by Act March 1, 1879, c. 125, § 10, cited above.

§ 6147. (R. S. § 3341, as amended, Act July 24, 1897, c. 11, § 9.)

Stamps, how supplied and sold. The Commissioner of Internal Revenue shall cause to be prepared, for the payment of such tax, suitable stamps denoting the amount of tax required to be paid on the hogsheads, barrels, and halves, thirus, quarters, sixths, and eighths of a barrel of such fermented liquors (and shall also cause to be prepared suitable permits for the purpose hereinafter mentioned), and shall furnish the same to the collectors of internal revenue, who shall each be required to keep on hand at all times a sufficient supply of permits and a supply of stamps equal in amount to two months' sales thereof, if there be any brewery or brewery warehouse in his district; and such stamps shall be sold, and permits granted and delivered by such collectors, only to the brewers of their district, respectively. Such collectors shall keep an account of the number of permits delivered and of the number and value of the stamps sold by them to each brewer.

Act July 13, 1866, c. 184, $ 52, 14 Stat. 165. Act June 6, 1872, c. 315, & 22, 17 Stat. 246. Act July 24, 1897, c. 11, $ 9, 30 Stat. 206.

This section, as enacted in the Revised Statutes, was amended by striking out, after the words at the end of the section as set forth here, "of the stamps sold by them to each brewer," the further provisions of the section as originally enacted, "and the Commissioner of Internal Revenue shall allow upon all sales of such stamps to any brewer, and by him used in his business, a deduction of seven and a half per centum. And the amount paid into the Treasury by any collector on account of the sale of such stamps to brewers shall be included in estimating the commissions of such collector," by Act July 24, 1897, c. 1, § 9, cited above.

These provisions relating to including the sale of stamps to brewers in estimating the commissions of the collectors were superseded by the provision fixing the salary of collectors in lieu of salary and commissions contained in

Act Feb. 8, 1875, c. 36, $ 12, as amended by Act March 1, 1879, c. 125, $ 2, ante, § 5850.

A discount of 712 per cent. was allowed on sales of stamps by collectors to brewers by the War Revenue Act of June 13, 1898, c. 448, § 1. The provision for a discount was omitted in the amendment to said act, Act March

2, 1901, c. 806, § 1, and Act April 12, 1902, c. 500, 81, ante, 8 6144. § 6148. (R. S. § 3342, as amended, Act March 3, 1875, c. 154.)

Stamps, how procured, affixed, and canceled; penalty for fraud

or neglect. That every brewer shall obtain, from the collector of the district in which his brewery or brewery-warehouse is situated, and not otherwise unless such collector shall fail to furnish the same upon application to him, the proper stamps, and shall affix, upon the spigothole in the head of every hogshead, barrel, keg, or other receptacle in which any fermented liquor is contained, when sold or removed from such brewery or warehouse, (except in case of removal under permit, as hereinafter provided,) a stamp denoting the amount of the tax required upon such fermented liquor, which stamp shall be destroyed by driving through the same the faucet through which the liquor is to be withdrawn, or an air-faucet of equal size, at the time the vessel is tapped, in case the vessel is tapped through the other spigot-hole, (of which there shall be but two, one in the head and one in the side,) and shall, also, at the time of affixing such stamp, cancel the same by writing or imprinting thereon the name of the person, firm, or corporation by whom such liquor was made, or the initial letters thereof, and the date when canceled. Every brewer who refuses or neglects to affix and cancel the stamps required by law in the manner aforesaid, or who affixes a false or fraudulent stamp thereto, or knowingly permits the same to be done, shall pay a penalty of one hundred dollars for each barrel or package on which such omission or fraud occurs, and be imprisoned not more than one year.

Act July 13, 1866, c. 184, § 53, 14 Stat. 166. Act June 6, 1872, c. 315, $ 23, 17 Stat. 247. Act March 3, 1875, c. 154, 18 Stat. 484.

This section, as enacted in the Revised Statutes, was amended by inserting at the beginning of the section the word "that," and by striking out, after the words "affix upon the spigot-hole," the words “or tap (of which there shall be but one,)” and inserting in place thereof the words "in the head," and by inserting, after the words “tax required upon such fermented liquor," in place of the words “in such a way that the said stamp will be destroyed upon the withdrawal of the liquor from such hogshead, barrel, keg, or other vessel, or upon the introduction of a faucet or other instrument for that purpose,” the provision beginning with the words "which stamp shall” and ending with the words "one in the side,” as set forth here, by Act March 3, 1875, c. 154, cited above.

The Commissioner of Internal Revenue was authorized to require the cancellation of stamps denoting the tax on fermented liquors by perforations, by an amendment of the War Revenue Act of June 13, 1898, c. 448, § 1, by

Act March 2, 1901, c. 806, § 1, and Act April 12, 1902, c. 500, § 1, ante: § 6144. § 6149. (R. S. § 3343.) Selling, removing, or buying fermented

liquor in packages without stamp, or false stamp, or with twice

used stamp; penalty. Whenever any brewer, cartman, agent for transportation, or other person, sells, removes, receives, or purchases, or in any way aids in the sale, removal, receipt, or purchase, of any fermented liquor contained in any hogshead, barrel, keg, or other vessel from any brewery or brewery warehouse, upon which the stamp, or permit, in case of removal, required by law, has not been affixed, or on which a false or fraudulent stamp, or permit, in case of removal, is affixed, with knowledge that it is such, or on which a stamp, or permit, in case of removal, once canceled, is used a second time, he shall be fined one hundred dollars and imprisoned for not more than one year.

Act July 13, 1866, c. 184, § 54, 14 Stat. 166. Act June 6, 1872, c. 315, 24, 17 Stat. 247. § 6150. (R. S. § 3344.) Drawing fermented liquor from package

without stamp, or with false stamp, or without defacing stamp;

penalty. Whenever any retail dealer, or other person, withdraws or aids in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel containing the same, without destroying or defacing the stamp affixed thereon, or withdraws or aids in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel, upon which the proper stamp has not been affixed or on which a false or fraudulent stamp is affixed, he shall be fined one hundred dollars and imprisoned not more than one year.

Act July 13, 1866, c. 184, § 54, 14 Stat. 166. Act June 6, 1872, c. 315, 8 24, 17 Stat. 247. § 6151. (R. S. § 3345.) Removal for storage without stamps.

Any brewer may remove or transport, or cause to be removed or transported, from his brewery or other place of manufacture to a depot, warehouse, or other place used exclusively for storage or sale in bulk, and occupied by him, in another part of the same collectiondistrict, or in another collection-district, but to no other place, malt liquor of his own manufacture, known as lager-beer, in quantities of not less than six barrels in one vessel, and malt liquor of his own manufacture, known as ale or porter, or any other malt liquor of his own manufacture not heretofore mentioned, in quantities not less than fifty barrels at a time, without affixing the proper stamps on said vessels of lager-beer, ale, porter, or other malt liquor, at the brewery or place of manufacture, under a permit, which shall be granted, upon application, by the collector of the district in which said malt liquor is manufactured, and under such regulations as the Commissioner of Internal Revenue may prescribe; and thereafter the manufacturer of said malt liquor shall stamp the same, when it leaves such depot or warehouse, in the same manner and under the same penalties and liabilities as when stamped at the brewery as herein provided. 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 mait 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,

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and under the same penalties and liabilities as provided herein as to stamps.

Act July 13, 1866, c. 184, § 54, 14 Stat. 166. Act June 6, 1872, c. 315, 8 24, 17 Stat. 248.

This was an act entitled "An act to provide for the exportation of fermented

liquor in bond without payment of internal revenue tax.” § 6152. (Act June 18, 1890, c. 432.) Exportation of fermented liq

uors in bond; drawback not allowed. From and after the first 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 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. (26 Stat. 162.)

This section repealed so much of R. S. § 3441, as amended by Act March 1, 1879, c. 125, § 17, 20 Stat. 350, as allowed a drawback on fermented liq

uors.

§ 6153. (R. S. § 3346, as amended, Act March 1, 1879, c. 125, § 5.)

Making, selling, or using false stamps or dies; removing

stamps, and using, etc., removed stamps; penalty. Every person who makes, sells, or uses any false or counterfeit stamp or permit, or die for printing or making stamps or permits, which is in imitation of or purports to 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, from any cask or package of fermented liquors, any stamp denoting the tax thereon, with intent to re-use such stamp, or who, with intent to defraud the revenue, knowingly uses, 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.

Act July 13, 1866, c. 184, § 54, 11 Stat. 166. Act June 6, 1872, c. 315, $ 24, 17 Stat. 247. Act March 1, 1879, c. 125, 5, 20 Stat. 340.

This section, as enacted in the Revised Statutes, was amended by inserting, after the words "or who procures the same to be done,” the provisions beginning with the words "and every person,” and ending with the words "use of any stamp for fermented liquors,” and by changing the punishment of imprisonment for not less than one year nor more than five years to the punishment imposed by the section as set forth here, by Act March 1, 1879, c. 125,

8 5, cited above. § 6154. (R. S. § 3347.) Sour malt liquors, removable in peculiar

packages, without stamps. 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.

Act July 13, 1866, c. 184, $ 54, 14 Stat. 167. Act June 6, 1872, c. 315, 8 24, 17 Stat. 247. § 6155. (R. S. § 3348.) Brewers selling at retail at brewery, to

affix stamps and keep account. Every brewer who sells fermented liquor at retail at the brewery or other place where the same is made, shall affix and cancel the proper stamps upon the hogsheads, 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.

Act July 13, 1866, c. 184, § 54, 14 Stat. 166. Act June 6, 1872, c. 315, $

24, 17 Stat. 248. § 6156. (R. S. § 3349.) Name of manufacturer, etc., to be marked

on packages; penalty for removing marks, etc. Every brewer shall, by branding, mark or cause to be marked upon every hogshead, barrel, keg, or other vessel containing the fermented liquor made by him, before 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 finished and ready for sale from another brewer, in order 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.

Act July 13, 1866, c. 184, § 55, 14 Stat. 167. Act June 6, 1872, c. 315, $ 25, 17 Stat. 248. § 6157. (R. S. § 3350.) Permit to carry on business at another

place on account of accident. Whenever, in the opinion of the collector of any district, it becomes requisite or proper, by reason of an 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

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