757 fl TITLE ,26.-121 TEA llla day whoa and the same and lace ofjmslnsm of the puma 3; mm sto whom such spirits a. sto be mnt, the quandty and kind q1·—q¤s¤tlt§‘ pt such splr ts, . the- number, ot. gallons had fractions of- a gallon at proof and; it ia lhs- original packages lin which they wars recslvedyths hams of lhs diS§uu&l",£Bd the ‘ aerial mnmbcrof tha°pa<*k?é. Every meh book shall gt all mm; kept ia some publi or oper: place oa the premises .— or _ Sash rectifier or wlwl * s dealer for inspaotion, Many rr·w,~a¤us smear may drawn; it and take an abstract therefrom; _ lm.: when it has bw so lledup as aforesaid, lt shall be pref se:·v¢·d hy such rsctidof or whdlmk liquors dealer for a period ami loss than two years; spd daring auch time it shall be pro- so {salsa by him to stsry `mvaaus lomoer demanding lt; And ` wlleuever any réctldsr or wholsale·llquo1·=l dealer refuses or neglects to provide such book, or to make eatrles therela as asflwsaid, or cancels, alters, obliterates, or destroys any part wrsuoh {book, or ally entry thersin, *0:, makes any false` sixtry ‘xla»rain, or hinders or obstméts says revenue odlcer from ex- . amiuiag such book, or making any entry therein, or taking any abstract `therefrorii ;. or whehéver such bwk is not premveal " or- is not produced by} any rectwsr or wholesale liquor dealer as hsrsiaba!ore‘_dirscted,, hs shall pay a penalty oil $100, aud. shall oh conviction be Quad hot lass than $100 nor more them . $5,000, aud imprisoned not las lulonths nor more ` than three years.; Every person rsdulrsd to keep the books ~ proscribed by this shall, on or beforé- tl10j10th day of ' each month, make a full. and ( corredt transcript of all entries- _ made in siléh book during, the month preceding, and, after — verifying the same by oath, shall- forward thé same to they collector § thsdistrlstj lu which he `resldesl — Any '·£s.llux·el`by, .raas·oa Yo! refuml or negloéf to make said trnnsctilml; shall sdb·_ ject the 9e% so odsadlag to a dna ot $100 for each neglect i or mfassl. (R. S:} $318; Feb._2‘T, 1877, c. 69, 19 Stat. 248; Mar. 1, 1879, c,— 125, ~§ 5, 20 Stat, 339:), ” o I ` 3k., Dlnillsm sellkg svn product; record of sala; transcript; farfeitur6.—-Distillers who lmva given the required bond and ;wlno sell only distilled éplnilts ct their own production at me place of manufacture, or at the place ot `storags ln, bond, in tha original packagm to which the 'tax·pald stamps are amxed, _ and whoam attempted by section 221 of this title from paying the tax as fwholasalé liquor dealer, shall be required to keep the book prascrlbedby section 329 of thistitle, or so much as. shall show tha dats when they sent out any splrits,.t:he,-_serlal numbers od the paclmgm containing, same, thsiklnd and qaality t ot tha spirits ln wlha gallons aud. tnxablmgalloqs, tho serial nmmlssrs at the stamps on the packages, and the name and-_ residw of the pérsou to whom sont; and this provisions ot. said section as to ¤h.!18¢;!l'l§t8, shall apply to auch books. `Any failure, by rama of rsfusal or willful neglect, to furnish the transcript by my such distlller shall subject the sgiirlts owned or distilled to tortalturs, (Au:. 27, 1@4, c. 349, 5. 62, 28 Stat. sc?.) I ·, ‘ ~ 1 331. Pzmchus quantities greater than twenty gallons from us person.-—It shall not bs‘lswtul,zl'o1*° any ractlder of distilled wirlts, or wholws or retail liquor dealer, to purvhasa or rscslve any distilled splrlln in lqunatltlm greater than` twenty galloinairom any person other than aa authorized rectiasr ot distilled spirits, dlstlllsr, or wholesale liquor jdsaler. Every perm who violates this section shall forfeit; and pay $1,000; except that this provision shall not bs liald to apply to judicial sales, or to sales `gt public auction made by- an, aactisnml (R, 8. { @19.) _ , _ » · l 332. Gautiasy inspection,. Ind of rsctihsd spirits.-—·-Whwevsr any mak or package, coatalniag ilve wine gallons or more; is dllsd for shipment, sale, or delivery on tha] Premises oi any rsctlder who has mid the msclal tax, required by law, it shall be luapsctodsnd gnaged by s Unltsd States Gauss: whose duty it shall lm to mark and brand the. sams
learn!. VREVENUE § 336 and place thereon an engraved stamp, which shall state the date when amxed and the number of proof gallons, and shall be ln, such form as shall be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary ot the Treasuryr Whensuch cask or package is filled on the premises ot a rectitler rectifying less than Eve hundred barrels a year, countingeiorty gallons ot proof spirits to the barrel, it ,may be gauged, marked, branded, and stamped by a United Statm gauger, or it may be gauged, `marked, branded, and stamped by the rectifier, as the Commissioner of Internal Revenue, with the approval otfthe · Secretary of theifreasnry, may by regulations prescribe. (R. S. Q 33%); J$y 16,L1%2,8c.;196, 5 1, 27 Stat. 200: Aug, 27, 1%, c. 349, Q 66, 28 Stat. 567.*) i 333. Same} casks or- packages dumped for er receivw from reetiication, to . he gauged ‘ and parkedé-Whenever any mak , or package ot distilled spirits, containing ave wine gallons or =moro is dumped gbi a rectiner for rectldcation or dlled and; received from rectidcation for sale, shlpmwlt, or deliverjytlxe same shall be gauged, marked, branded and stamped by a United States gaugerj . but the Commissioner of Internal, Revenue may byregulationa, approved by the Secretary of the Treasury, provide that the gauging, niarklng, stamping, and branding of such packages so dumped for rectidcation, or received therefrom, be done by the rectmer instead ot by a United Estates gauge:. (uu.- 4,1915, c._141, 5 1, as sm. 1017.) All blanks in any of the forma prescribed in this chapter shall be duly= dlled in accordance yvith the facts in each- case. And xueesmmps therein designated shall in every case be a§xed` t0‘ a' smooth surface of the cask or other package, which surface shall not have been prevlnusly painted or covered with vnnye substance, and so as to fastenfthe same securely to the `cask or package, and shall be duly and shall then he immediately covered with ‘ a` coating ot varnish or other substance, so as to them from removal or damage by exposure; and such amxing, cancellation, and -cover-— ing shall be done __ in such manner as Commissioner of Internal Revenue , may by regulation prwcrihe; (lt. S. § 3322.) _ . __ ‘ · · ‘
Spirits drawn into new packages to be gauged and
branded; returns.-——Everv package ot distilled spirits containing five- wine gallons or more, iilled on the premises of a wholesale liquor dealer, who has paid the special tax required by law, shall be marked, branded, and stamped hy such wholesale . llquor dealer in such manner and under suchél rules and regula¥ tions as the Commissioner of Internal Revenue, with the approval of. the Secretary of the Treasury, may prwcribe; and on or before -th,o_`10th day of é each month every wholesale liquor. dealer shall make return, under oath, to the collector ot internal revenue for the district ot the various kinda and quantities of each kind and of the total quantities of distilled _ spirits received on his premlsesand. of the varieus kinds and quantities of each kind and or the total; quantity ot distilled spirits sent out trout his stock or possession during the preceding month, and of rtho quantity of each kind andthe total quantity remaining on hand at the end of the month; and such return shall be made in such form and contain suchrether particulars · as the Commissioner of Internal Revenue, with the approval ot the Secretary of the Treasury, may prescribe. (R. S. § 3323; July 13, 1892, c. 196, § 1, 27 Stat;200.) _ 336. Fallurete notify intention to rectlfy; failure to Yeom— ply With requirements for marking, branding and stamping casks or packages; penalty.--Every rectiuer or wholesale liquor dealer who refuses or willfully neglects to comply with the requirements otsections 283, 332 and 335 ot this title as to giving the notice or the return therein required, and as to marking, branding, and stamping, in accordance with the law and the regulations ruade lu pursuance thereof, the packages ·
