Page:United States Statutes at Large Volume 39 Part 1.djvu/810

SIXTY-FOURTH CONGRESS. Sess. I. Ch. 463. 1916. 789 after entry in bond_ at any distillery be bottled in bond at such dis- “°'“‘““°"’ tillery for export without the payment of tax, under such rules and wml regulations as the Commissioner of Internal Revenue with the ap- ` proval of the Secretary of the Treasury, may prescribel Sec. 406. That section thirty-three hundred and fifty-four of the ii°lsm2¤t°dsauu°°°’1i"§4 €l§ev1sedS1t£atut5;=1 of tlip Unitled Sgiages as amended by the Act approved “"‘°l"i;"'· I ’p· I une e een ei teen un d and ninet " aineéiddgl to reag aséollowsz y, 6, md IS hBmby’ " no. 3354. very person who withdraws an fermente P°$ll°’ i°' wi"' from any hogshead, barrel, keg, or other vessgl upon wlilcliqldh); g;?“P°‘l1{l’°;;l;!l1¤`}g; proper stamp has not been affixed for the purpose of bottlin the b0i’ii%.p.161,n¤¤¤¤d- same, or who carries on or attempts to carry on the business oF bot- °°‘ tling fermented liquor in any brewery or other place in which fermented liqipor is made, or upon any premises having communication " with such rewery, or any warehouse, shall be liable to a fine of $500 and the pr<?erty used in such bottling or business shall be liable td forfeiture: rooided, however, That this section shall not be construed by 1 e to prevent the withdrawal and transfer of unfermented, artially “°9· 9°°·»¤> 0%%* fermented, or fermented liquors from any of the vats in anylbrewery b°iillliZ`?¥lii;let$1°°lil°igd by way of a pipe line or other conduit to another building or place for iaenifrierélimud the sole purpose of bottling the same, such pipe line or conduit to be 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 under such rules and regulations as shall be R°g°m ’°t°` from time to time prescribed b the Commissioner of Internal Revenue, subject to the approval ofythe Secretary of the Treasury, and all locks and seals prescribed shall be provided by the Commissioner ,,8 of Internal Revenue at the expense of the United States: Provided stamyxmt °[ tu by furtfwr, That the tax imdposed in section thirt -three hundred and thirty-nine of the Revise Statutes of the United, States shall be paid on all fermented liquor removed from a brewery to a bottling house by means of a (pipe or conduit, at the time of such removal; by the cancellation an efacement, by the collector of the district or his deputy, in the presence of the brewer, of the number of stam nsspassarmaneudenoting the tax on the fermented liquor thus removed. Til; 1¤¤<·¤- stamps thus canceled and defaced shall be disposed of and accounted for in the manner directed by the Commissioner of Internal Revenué, Penalty for vialswith the approval of the Secretary of the Treasury. And may viola- ¢i<>¤¤- tion of the rules and regulations hereafter prescribed by the ommis— sioner 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, agent, or superintendent of any brewery or bottlmgi house who remo_ves,_or connives at the removal of, any fermented quor through a pipe line or conduit, without payment of the tax thereon, or who attempts in any manner to defraud the revenue as above, shall forfeit al the liquors made by and for him, and all the vessels, utensils, and apparatus used in making the same." srncrar. Taxes. $1**** **¤•°· Sec. 407 . That on and after January first, nineteen hundred and §3f)‘}§*},§,§j‘*p*}‘,*g’,,‘§°**Y· seventeen, special taxes shall be, and hereby are, imposed annually, as follows, t at is to say: _ _ _ Every corporation, glointfstock company or associatron, now_ or 0,E§f,’,i,°_,;§{, °’g,f,?,§{§§ hereafter organized in the United States for profit and having a capital tions. ¤•»¤· stock represented by shares, and everv insurance company, now or hereafter organized under the laws of the United States, or any State or Territory of the United States, shall pay annually a special excise