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INTERNAL REVENUE CODE OF 1954
SEC. 5173. DISTILLERY FIXTURES AND EQUIPMENT. (a) REQUIREMENTS AS TO FERMENTING AND DISTILLING EQUIPMENT, F IX E D P I P E S AND VESSELS.—The door of the furnace, or the
steam or fuel line, of every still or boiler used in any distillery shall be so constructed that it may be securely fastened and locked. The fermenting and distilling equipment, and all fixed pipes and vessels, shall be constructed, arranged and identified in such manner as the Secretary or his delegate may by regulations prescribe. (b) RECEIVING CISTERNS.—The proprietor of any distillery shall erect, in a room or building to be provided and used for that purpose, and for no other, and to be constructed in the manner to be prescribed by regulations issued by the Secretary or his delegate, two or more receiving cisterns into which all spirits produced in the distillery shall be deposited when the manufacture thereof is complete. Such cisterns and the room in which they are contained shall be equipped for locking with Government locks. The cisterns shall, as prescribed by regulations issued by the Secretary or his delegate, be connected with the outlet of the worm or condenser by suitable pipes or other apparatus, so constructed as always to be exposed to the view of the Government officer, and so connected and constructed as to prevent the abstraction of the spirits while passing from the worm or condenser back to the still or doubler, or forward to the receiving cistern. (c) CHANGES IN APPARATUS AND FASTENINGS.—The Secretary or
his delegate is authorized to order and require such changes of or additions to distilling apparatus, connecting pipes, pumps, or cisterns, or any machinery connected with or used in or on the distillery premises, or may require to be put on any of the stills, tubs, cisterns, pipes, or other vessels, such fastenings, locks or seals as he may deem necessary. (d) CROSS R E F E R E N C E S. — (1) For provisions authorizing the Secretary or his delegate to require installation of meters, tanks, and other apparatus, see section 5552. (2) For penalties for failure of distiller to paint or identify fixed pipes, see section 5618. SEC. 5174. REGISTRY OF STILLS.
(a) REQUIREMENT.—Every person having in his possession or custody, or under his control, any still or distilling apparatus set up, shall register such still or apparatus with the Secretary or his delegate immediately on its being set up, by subscribing and filing with the Secretary or his delegate a statement, in writing, setting forth the particular place where such still or distilling apparatus is set up, the kind of still and its cubic contents, the owner thereof, his place of residence, and the purpose for which said still or distilling apparatus has been or is intended to be used: Provided, That stills or distilling apparatus not used or intended to be used for the distillation, redistillation, or recovery of distilled spirits are not required to be registered under this section. (b) P E N A L T Y. — For penalty and forfeiture provisions pertaining to unregistered stills, see section 5601. SEC. 5175. NOTICE OF BUSINESS OF DISTILLER.
(a) REQUIREMENTS.—Every person engaged in, or intending to be engaged in, the business of a distiller, shall give notice in writing, subscribed by him, to the Secretary or his delegate, stating his name § 5173
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