Executive Order 1353
By virtue of the authority vested in me, I hereby establish the following order for the Canal Zone:
Section I. On and after the date on which this order shall take effect, there shall be collected the sum of ten cents on each and every litre or fraction thereof of distilled spirits produced in the Canal Zone from grain, starch, sugar, molasses or any other substance by distillation, or any other alcoholic liquors produced by distillation, for sale or consumption.
Section II. Manufacturers or distillers of any of the spirits or alcoholic liquors mentioned in the preceding section shall make application in writing to the Collector of Revenues of the Canal Zone, upon a form prescribed by him, for license to engage in business as such manufacturers or distillers. No application shall be granted by the Collector of Revenues unless the applicant secures the payment of the taxes that may accrue under the provisions of this law by executing a bond with two or more good and sufficient sureties to the satisfaction of the Collector of Revenues, conditioned upon the applicant's faithful compliance with this order and the regulations issued thereunder, and that he will pay all taxes that may be assessed against him under this order; or in lieu of said bond the Collector of Revenues, in his discretion, may require a money deposit from such applicant to secure the payment of such taxes. The said bond or deposit, as the case may be, to be subject to such rules and regulations in conformity herewith as the Isthmian Canal Commission may from time to time establish.
Section III. The tax herein provided for shall be computed upon a meter measurement of the output of each still made through a meter of standard make, which shall be attached to the still under the supervision of the Collector of Revenues, or his Deputy, and in a manner satisfactory to said officer, and at the expense of the owner or operator of said still; and the Collector of Revenues shall withhold the license for the operation of said still until the said meter has been attached thereto in the manner herein provided for.
Section IV. The licensed manufacturer or distiller under this law shall be permitted to sell or otherwise dispose of the output of his still, at his place of manufacture or production, in quantities of not less than five gallons without the payment of any further license tax than that prescribed by this order.
Section V. Any person manufacturing or distilling any of the spirits or alcoholic liquors herein enumerated before obtaining a license to do so from the Collector of Revenues, or before installing the meter herein prescribed, or who shall tamper with any still or meter or connection thereof with intent to defraud the Revenues of the Canal Zone, shall be guilty of a misdemeanor, and upon conviction shall be punished by a fine not exceeding One Thousand Dollars ($1,000) or by imprisonment in the District Jail for a term not exceeding twelve (12) months, or by both such fine and imprisonment, within the discretion of the court.
Section VI. The Isthmian Canal Commission may from time to time establish such rules and regulations as may seem necessary to execute the provisions of this order.
Section VII. All laws, orders or decrees in conflict with the provisions of this order are hereby repealed.
Section VIII. This order will be effective thirty days from this date.
The White House, May 11, 1911.