Page:United States Statutes at Large Volume 26.djvu/215

FIFTY-FIRST CONGRESS. Sess. I. Cus. 430, 431. 1890. 16] ELEVENTH CENSUS. Eleventh Census. For salaries and necessary expenses for taking and compiling the senses and ex. results of the Eleventh Census, three million seventy-five thousand *’°§§‘§S,,;,,,, mmbb dollars, to continue available until exhausted. ' Approved, June 18, 1890. CHA?. 431. —A.n act to amend section thirty-three hundred and fifty-four of ·7¤¤° 18- im the Revised Statutes of the United States. ""’*"‘ Be at enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section thirty· . {,¤g¢¤¤¤ www three hundred and fifty-four of the Revised Statutes of the United "°°°°°° Mum States is hereby amended so that it shall read as follows: "Sec. 3354. Every person who withdraws an fermented liquor °5{*&_·°°°l · 3*54-, PP- from any hogshead, barrel, keg, or other vessel upon which the wmim-swag trom proper stamp has not been ailixed, for the purpose of bottling the same, or who carries on, or attempts to carry on, the business of tiixugrewery bottling fermented liquor in any rewery or other place in which pm fermented liquor is made, or upon any premises having communication with such brewery, or any warehouse, shall be liable to a une P°¤°**Y· of five hundred dollars, and the property used in such bottling or business shall be liable to forfeiture: Provided, however, That this gx- an section shall not be construed to prevent the withdrawal and trans- use to exif; 1ill1t°i5 fer of fermented liquors from any of the vats in any brewery, by way ‘°' *’°’°“¤8- of a pipe line or other conduit, to another building or place, for the _ sole purpose of bottling the same; such pipe line or conduit to be ,,{ ‘?,Q_ °°°·· constructed and operated in such manner, and with such cisterns, . vats, tanks, valves, cocks, faucets, and gauges, or other utensils or apparatus, either on the premises of the brewery or the bottling house, and with such changes of or additions thereto, and such locks, - seals, or other fastenings, and `l111d9F_ such rules and regulations as R°€“"°*°"· °°°· shall be from time to time pgescribed by the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, and all locks and seals prescribed shall be provided by ¥·°•=¤¤¤<*•¤•¤ the Commissioner of Internal Revenue, at the eexpense o the United States: Provided [further, That the tax impos in section thirty- ,,;[§*d,,,'jf‘”‘° °° three hundred an thirty-nine of the ltevi Statutes of the United 65} S-. rw- 880. p. States shall be paid on a l fermented liquor removed from a brewery ' to a bottling house by means of a pipe or conduit, at the time of suc removal, by the cancellation and efacement, by the collector of the district, or his deputy, in the presence of the brewer, of the number of stamps denoting the tax on the fermented liqiuor thus removed. The stamps thus canceled and defaced shall be isposed of and ae. uppmnormm counted for in the manner directed by the Commissioner of Internal P" Revenue, with the approval of the Secretary of the Treasury. And any violation of the rules and regulations hereafter prescribed by u°*;a1:;:¤ ¤f ¤¤s¤1~ the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, in pursuance of these provisions, shall be subject to the penalties above provided by this section. Every owner, P¤¤·¤¤¤¤— agent, or superintendent of any brewery or bottlipg house who removes, or connives at the removal of, any ferment liquor through a pipe line or conduit, without payment of the tax thereon, or who attem ts in any manner to defraud the revenue as above, shall fm-- *`°*"°**“-`°· feit all the liquors made byland for hun, and all the vessels, utensils, and apparatus used in ma 'ng the same. Approved, June 18, 1890. sry: L——VOL XXVI--11