366 CODIFICATION OF INTERNAL REVENUE LAWS strued as to authorize an assessment upon the quantity of materials used in producing or purchased for the purpose of producing, fer- mented or malt liquors, nor shall the quantity of materials so used or purchased be evidence, for the purpose of taxation, of the quantity of liquor produced; but the tax on all beer, lager beer, ale, porter, or other similar fermented liquor, brewed or manufactured, and sold or removed for consumption or sale, shall be paid as provided in para- graph (1) of subsection (b), and not otherwise: Provided, That this subsection shall not apply to cases of fraud: And provided further, That nothing in this subsection shall have the effect to change the rules of law respecting evidence in any prosecution or suit. (d) TRANSFER OF DuTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3151. TAX -PAID STAMPS AND PERMITS. (a) SUPrPY.-T he Commissioner 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, thirds, quar- ters, sixths, and eighths of a barrel of such fermented liquors (and shall also cause to be prepared suitable permits for the purpose here- inafter mentioned), and shall furnish the same to the collectors, 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 dis- trict; and such stamps shall be sold, and permits granted and de- livered by such collectors, only to the brewers of their district, respec- tively. (b) CoLLETroR's AccoiNT. - 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. (c) TRANSFER or DuTIEs.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3152. OTHER PROVISIONS RELATING TO STAMPS. (a) PROCUREMENT BY BREWER.-Every brewer shall obtain, from the collector of the district in which his brewery or brewery-ware- house is situated, and not otherwise unless such collector shall fail to furnish the same upon application to him, the proper stamps. (b) ArFIXING AND CANCELING TAX-PAID STAMPs. - Every brewer shall affix, upon the spigot-hole in the head of every hogshead, barrel, or keg in which any fermented liquor is contained, when sold or re- moved 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 hogshead, barrel, or keg is tapped, in case it 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, can- cel the same by writing or imprinting thereon the name of the person, firm, or corporation by whom such liquor was made, or the intitial letters thereof, and the date when canceled: Provided, however, That the Commissioner may, in his discretion. authorize the use of such other tapping devices or faucets as will permit the affixing and de- struction of stamps in a manner consistent with the protection of the revenue. (c) INSTRUMENTS FOR ATTACHING, PROTECTING, AND CANCELING STAMPS.- The instruments or other means prescribed under section 3301 (a) for attaching, protecting, and canceling stamps for fer- mented liquors shall be furnished by the United States to the persons using the stamps to be affixed therewith, under such regulations as the Commissioner may prescribe.
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