(b) TRANSFER OF DuTrEs. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2845. SPECIAL RETURNS OF NUMBER OF BARRELS DISTILLED. (a) REQUIREMENT.- Every distiller shall make a return of the number of barrels of spirits distilled by him, counting forty gallons of proof spirits to the barrel, whenever such return is demanded by the collector of the district. (b) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2846. ASSESSMENT FOR DEFICIENCIES IN PRODUCTION AND EXCESS OF MATERIAL USED. (a) PowER OF COMMISSIONER. -On the receipt of the distiller's re- turn in each month, the Commissioner shall inquire and determine whether the distiller has accounted for all the grain or molasses used, and all the spirits produced by him in the preceding month. If he is satisfied that the distiller has reported all the spirits produced by him, and the quantity so reported is found to be less than 80 per centum of the producing capacity of the distillery as estimated ac- cording to law, he shall make an assessment for such deficiency at the rate of tax imposed by law for every proof gallon. In determining the quantity of grain used, fifty-six pounds shall be accounted as a bushel; and if the Commissioner finds that the distiller has used any grain or molasses in excess of the capacity of his distillery as esti- mated according to law, he shall make an assessment against the dis- tiller at the rate imposed by law for every proof gallon of spirits that should have been produced from the grain or molasses so used in excess, which assessment shall be made whether the quantity of spirits reported is equal to or exceeds 80 per centum of the producing capacity of the distillery. If the Commissioner finds that the distiller has not accounted for all the spirits produced by him, he shall, from all the evidence he can obtain, determine what quantity of spirits was actually produced by such distiller, and an assessment shall be made for the difference between the quantity reported and the quantity shown to have been actually produced, at the rate of tax imposed by law for every proof gallon: Pronided,That the actual product shall be assumed to be in no case less than 80 per centum of the producing capacity of the distillery as estimated according to law. All assess- ments made under this section shall be a lien on all distilled spirits on the distillery premises, the distillery used for distilling the same, the stills, vessels, fixtures, and tools therein the tract of land whereon the said distillery is located, and any building thereon, from the time such assessment is made until the same shall have been paid. (b) CROss REFERENCES. - (1) EXEIPTION OF ETHYL ALCOHOL DISTILLRS.- - For exemption, in certain cases, of ethyl alcohol distillers from the provisions of this section, see section 2848. (2) TBANSFER OF DUTIES.-- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2847. RELIEF FROM ASSESSMENTS UNDER SECTION 2846. (a) POWER OF COMMIssIONER.-Whenever, under the provisions of section 2846, an assessment shall have been made against a distiller for a deficiency in not producing 80 per centum of the producing capacity of his distillery as established by law, or for the tax upon the spirits that should have been produced from the grain, or fruit, or molasses found to have been used in excess of the capacity of his distillery for any month, as estimated according to law, such excessive use of grain, or fruit, or molasses having arisen from a failure on the part of the distiller to maintain the capacity required by law to LIQUOR 323
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