§ 287 TITLE 26.-i-IN T nance of the right of redemption from such solo, on complying with all the 'otbsr provisions of law. '1‘hs;collsctpr,mny‘at su; time, at the discretion of tho commissioner; acmpt such bout as is authorized to M gms by the distillsr ia lieu of the written consent of tlmowmr otthqfse in the cass ot a dis tlllery erected. prior to July 20, 1%, notwithstanding sucl distillery has since than been ipcrcaséd by the additioxi oa land or buildings ~ adjacent or` contiguous thereto, not ownéé by thé dlstlllar himself in fee; such bond to `be for [and lr respect of sixch addition oily, it the distillery whlcl the <listillor'owas ia foo or in respect to iwlxich he has . pro cured the written consent ot the owner oi the foe or. Vothsl lacumbnnce, otherwise _ to. be for n`nd_ ln respect of the eatin distillery as ‘iDC1‘€3S@ by such addition; (R. _S. § 3262.; Ma; %,1880,c.108,§2,21s8tat.145,) Vt — . { 287,. Refusal of haul from {person co11victed·*¢}Yheuever am person intending to commence or to continue the? business oi 2 distillert shall oxecute ·a bond undef the (provisions of `sectiol 284 ot this titleQ sad me the same with tho collector of interna revenue for the district las yhlch l1e`.proposas~ {to dfstill, fthe collector may refuse to approis said bond if the person oEcx*ing the mms shall ·ha¥2_ bmp previously convicted, in a. court .01 competent `jurisdictioa, of any traudplent "noncompliance with
of the provisions of lay relating to t·ho~dptios and businéss
of distillers,_0r if- the Compisslousr of "IH£&I;D8l._Rl€Y€HU€! with the approyal ot as .Secrctary of the Tgsasury, shall have compromised su§l1.aix‘o£s11w with the person ppm; the payment oi peaaltles. or othelfvglse, and, in casa; of such refusal, the person so preposluglto distill may appeal to the Gommissionu of, Internal Revenue, · whose decision in tlie jmattcr shall be dual. (Aug. 27, 1@·l, {:. 349, § 67, 28 Stat. 568.) - A Y sy. _ " 288. of disti11ei·y.——-—E¢ory dlstlllsr and person `lxiténdlng to engage in the business ot; ax distillsrshall, previous tn the approval of his bond, muse. to be made, uudér the dlroctlom of the collector of the district, an accurate plan and description, is tripllmta, oi the dlstillory spd distllllng apparatus, dis tlnctly showing the location of éyety still,. holler, doubler, worm tub, and ·l'&Q€lVillg’¢1St€l#H, the tyouise and construction of, all Hxcd pipw ussd 01; to lbé used in the distillery, I nad of Y every branch ;&¥1d` every! cock or_ joint tl1o1*co£,· and of _- every valve therein, together with every place, (vessel, tib, or·utsi1si_l from IBfi“t04Whi£h any suclrplpé; laadsyor with whiirhblt éommuul catss; also this number and looaition and cubic contents of every still, mush tub, and ltormeutlng tub, tho cubic contents of eisry
and the colo} ot sach_ fixed pipo,_· as roqulnw
in tbl: title; ‘ One copy ot said plan and description sball be kept dlwlayed la some ooaspicuous place lu the distlllory, and two cmlss shall be furnished to the collector of the dlstrict, Moss ot whlcll shall be kept by him; and the othsii transmitted to tho Commtmonsr of lutsmal Revenue. Tbetaécuracy ot ovary such plain nad dwcrlptlou shall be. vsrlded by Q the collector, tho draugbtsmnu, and tllo distlllar; and no alteration shall madg la sm:h»dlstll1oi·y without Ztbs consent, ln writing, ot the collector; any nltsrndont so. madee shall be slxowu oa the orlgaal, or by a_, supplemental plan and dsscrlptloa, and ` a raferw thereto uotw on &a orl as the éollactpr may direot; and any ssipplemental plan and description shall be exagatsd am preserved in {ttm aim manner as tho original. (R.S.§32%.) , ; ‘n .. P ` 289. Surveys ol. M|¢u1Gl’l¢B•·····O¤ rmolpt of uotlcs that any ])61‘S9H,r§t1’¥I1, or corporation wishes to commsnos tho businsm ot distllllag, tho collector, or a d8D1ltY·¢0u0€t01',· to bs dsslgenatod by him, shall p%d in person, at tha ot the United Ststm with the aid of aafmlstant Qdoslguatsd Ccmlmoaer _ ot Internal Revenue » fof parpose of sugvays of dlstlllarias `in that Mmict, to · make a· 'smrvsy of suoh dimllay for the l>¤1‘Pm_ of and determining \
ERNAL REVENUE 750 ` r its true spirwproduclng upaclty for a day ot twenty-tom- V hours. · . · _ , I In all Surveys forty-five pllons of mash or beer brewed nr 2 fermented from grain shell represent not less thee one bushel
of grain, and seveh gallons of mm}; or beer brewed or ° fer-
1, mezrted from moltsow shell represent not lem then one gallon l' of moleases, excegt in dtstlllerlm epernted on the eom·—meeh , l prlnciirxle, in wlsnlch T distilleries sixty gallons ot beer brewed or- ` l fermented from grain shall reprxent not less than one bushel l wot .gra~l¤, end except that in diuilferles vrhere the Eltretion- _, -° aeration process .18 used, with the approval of the Commimoner if- ot Iuterpel -Revenue,;" that ia, where the mash alter it. leates Q, the rnaéh tub is passed through 1 Eltering macblw beiwe it is V ruxrinto the fermentjng tub,‘a.¤d or;ly_tl1e,Bltered liquid pareseg smto the fermentlng tiib, there shall be no limitation epoe the V number of gellons ot water wlxleh may be used le, the process 1 of meshing or Hltratlou for fermentation; but Gomrxzlesiqner l of `Interiwl Revenue, with the approvil of the Secretary or I Q1é·TIf€&Sl1l‘)f,— in order to the revenue, shall bemmher- BV ized to prescribe by rekulstion, to be madebi him, w charac- B ter·ot· survey as he may Qudtsultable for jdistillerlee &g éech I Tilltratiomeeratioin process. The garoylsioris hereof relating to n tlltrationi-aeration process shall apply only to mea-meh s distillerles, ' - _ . · _ - n" — A written report ot such surrey shall be mode lr! triplicate, s of which. one Gcopy shall be delivered to tm dietiller, eee copy t s,hal1,_be retained by the collector, eedgone com? shell w treesa xhltted to the Comuiisgioner of Internal Revenue, and the eer-
- `vey lsball tekeeifectgnpou the ddivery of such copy to the disa tiller. . Wlrernever the commlsazleeer, is satlsded that any report
of the c¤pu<·lty`ot a distillery is incorrect or needs revwm, he - shall. QITBCC the collector to make lu like manner hnetxr ser- » _ vey of said distillery, end the repert thereof Shall be mtk sed l deposited oe berelnbeferq reqxrlred; The serve! of any die; . tlllery estimated and by the dlstlller, in his inotlce ot g. lntentlom to dlstll1,·£S·capeble off dietilling not more thah · one L hundred arid Bit! I¤Too£·@llom_ ot distilled every twenty- l tourhours may be made by the collecter or by ¤,de¤¤U ¢¤¥l¤¢¢¤1‘ V . vyitlxout the aid ot en jassletnnt; andthat all mrveys made tor > . the purpose of correctleg clerical errors or errors of computa- ¤ tion existing in tlie report ot ns. prerieos smrvey, and all mr- — -. veys made for the purpose ofchanglng· the_tme—mirit·produclng e F capeclty of any dlstillery tor‘ • day let twenw-tour hours as
- estimated and determined T by ¤_ previous survey but .wblel1
l surveys do`·uot require the remmsjdrlng of the fermentllrg tubes e lh e {rele or molasses distillery or the still er Mills in A , tlllery·_ot epplw, peaches, or `exoleelrely, may be made · without taking the —mees.ureme¤t¤ ot itbe? fementlm tubs or ·` stills, as the use be, and gvlthoet rerleltin the distillery.
- '1'be·Commls$louer of Ioternel Beverme stay, whmwrerhe shall
=~. deem it propel-. deslnnte an omeer, amt, or person othu than ¤ the collector or deputy collector, to make with or without the e aid? of 0, designated a.&1st¤nt, the surveys and rwnrveys. here- L lrmbove provided tor. (R. s.*l mi; Mer; 1,,1879, c. 1%, l" 5, , `· 20 Stat. 334; Image %, 19*10,-·¢. W, S 1, 36~St¤t.-590-: Sept. 8, ¤ $16, c. 463, § ·102`(l)_,_ 39 Stat. -787: Feb. 24, 1919, c. 18, l @3, ¤_ 40 Stat. 1114.)_<»_.*·._ ` t .— · __ _ , _ 290. Noticebi manufacturer of ntill; settlngep stillwltbout · pernit.-——Auy person who manutactmu spy still, `boller, or ‘ other vwéel to be used for the xiurpow et dlsttllieg; shell, before ¤ the same is removed from the place ot mugetncture, notify in · (writing the` collector of the district in which éueh still, boiler, Y or other vessel is be used or set up, by whom it is to be used, » its eipasclty, and the time- when the same le to be removed · from the place ot manufacture; and no such still, boiler, or " other vwl shell be set up without the permit ln writing of `, _ the saldrcolleetor for that purpose {aud any person who pets up
