Page:United States Statutes at Large Volume 18 Part 1.djvu/712

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640 Trrm: xxxv.—INTERNAL REVENUE.--Ch. 4. 1bid.,s.19,p.132. who has such still, boiler, or other· vessel so used under his superintendence, either as agent or· owne1·, or who uses any such still, boiler, or other vessel, shall from day to day make, or· cause to he made, in a book or books, to be kept by him in such form as the Commissioner of Internal Revenue may prescribe, a true and exact entry of the kind of materials, and the quantity in pounds, bushels, or [gallons purchased by him for the production of spirits, from whom an when purchased, and by what conveyance delivered at said distillery, the amount paid therefor, the kind and quantity of fuel purchased for use in the distillery, and from whom purchased, the amount paid for ice or water for use in the distiller·y, the repairs placed on said distillery or distilling-apparatus, the cost thereof, and by whom and when made, and of the name and residence of each person employed in or about the distillery, and in what capacity emplofyed. And in another book he shall make like entry of the quantity o grain or other material used for the production of spirits, the time of day when any yeast or other composition is put into any mash or beer for the purpose of exciting fermentation, the quantity of mash in each tub, designating the same by the number of the tub, the number of dry inches, that is to say, the number of inches between the top of each tub and the surface of the mash or beer therein at the time of yeasting, the gravity and temperature of the beer_at the time of yeasting, an on every day thereafter its quantrty,_grav1ty, and temperature at the hour of twelve meridian; also, of the tnne when any fer·mentmgtub is em tied of ripe mash or beer, the number of gallons of spirits distilled, tihe number of gallons placed in the warehouse, and the proof thereof, the number of gallons sold or removed, with the proof thereof, and the name, place of business, and residence of the person to whom so . Bookstcbeopen Sec. 3304. The books of every distiller hereinbefore required shall fe i¤¤p¢¢ti0¤ Md always be kept at the distillery and be always open to the inspection of ygjrgerved tw° any reyenue oilipsr, éllld, when filled up, shall lie prqserved dby lthe dis- .. ;.. nM---. ti er or a ri o not ess t an two years therea ter. an w enever Ibid-,8-l9·P-1% required shsilhptf produced forlthe inspectiondof any revenue officer. d False entries, bac. 3305.renever any fa se entr · is ma ein, or any entr · re uire ¤mi¤i¤g *0 k¤¢l> to be made is omitted from, either of)the said books mentioried (in the ";`_‘$‘;°l“°° b°°k“i two preceding sections, with intent to defraud or to conceal from the l wall-- revenlpe officersiapy fpct or particular required to belptated and entesed ¤<· in eit er of said oo s, or to mislead in reference thereto; or an · is- _ 6-l¤¤¤» 1872, ¤- tiller as aforesaid omits or refuses to provide either of said books, or gl} ”· 12· “ l‘* P' cancels, obliterates, or destroys any part of either of such books, or any ' entry therein, with intent to defraud, or permits the same to be done, or such books, or either of them, are not produced when required by any revenue officer, the distiller *, distilling-apparatus, and the lot or tract of land on which it stands, and) all personal property on said remises used in the business there carried on, shall be forfeited to the Gnited States. And every person who makes such false entry, or omits to make any entry herein before required to be made, with the intent aforesaid, or who causes or procures the same to be done, or fraudulcntl · cancels, obliterates, or destroys any part of said books, or any entry therein, or willfully fails to produce such books, or either of them, shall be fined not less than live hundred dollars, nor more than five thousand dollars, and imprisoned no; less3t}han séx months, nor mor; than two years. l h Ilsing false nc. .06. very rson w o nowin uses an· fase wei ts or

gl¤;n*5t;¤¤¤¤· meapures in astgxtainiiicg, wpigliinfg, or ni§§1shring thlp huanltities ofgtzailué

- * Q--- - mea , or vege e ma ria s, mo asses, er or other su stances 20 J°ly’ f8°8’ °‘ used for distillation, shall be fined not less than five hundred dollars nor ig? S` 4G` " 15’ p` more than five thousand dollars, and imprisoned not less than one year Using unmgig. nor more than three years. Any person who uses any molasses, beer, 01* térietdny materials; plther substanqe, whlether fermenteldeipn the premises orhelsewhere, fo1‘ _____ · e pur se o pro ucing spirits, ore an account of the same is reg- Ibid. istered li: the {proper book (provided for that purpose, shall forfeit and pay the sum o one thousan dollars for each offense so committed.