Page:United States Statutes at Large Volume 53 Part 1.djvu/380

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370 CODIFICATION OF INTERNAL REVENUE LAWS upon the hogsheads, barrels, or kegs in which the same is contained, and shall keep an account of the quantity so sold by him, and of the number and size of the hogsheads, barrels, or kegs in which the same has been contained, and shall make a report thereof, verified by oath, monthly to the collector. (f) BRANDING NAME OF MANUFACTURER AND PLACE OF MANUFAC- TURE ON CONTAINERS.-Every brewer shall, by branding, mark or cause to be marked upon every hogshead, barrel, or keg containing the fermented liquor made by him, before it is sold or removed from the brewery or brewery warehouse, or other place of manufacture, the name of the person, firm, or corporation by whom such liquor was manufactured, and the place of manufacture; and every person other than the owner thereof, or his agent authorized so to do, who intentionally removes or defaces such marks therefrom, shall be liable to a penalty of $50 for each cask or other vessel from which the mark is so removed or defaced: Provided, That when a brewer pur- chases fermented liquor finished and ready for sale from another brewer, in order to supply the customers of such purchaser, the pur- chaser may, upon written notice to the collector of his intention so to do, and under such regulations as the Commissioner may prescribe, furnish his own vessels, branded with his name and the place where his brewery is situated, to be filled with the fermented liquor so pur- chased, and to be so removed; the proper stamps to be affixed and canceled, as aforesaid, by the manufacturer before removal. (g) TRANSFER OF DTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC 3156. PERMIT TO OPERATE BREWERY TEMPORARILY AT ANOTHER PLACE. (a) REQUIREMENTS. -W henever, in the opinion of the collector of any district, it becomes requisite or proper, by reason of an accident to any brewery therein by fire or flood, or of such brewery under- going repairs or of other circumstances, that the brewer carrying on the same shall be permitted to conduct his business wholly or in part at some other place within such district or an adjoining district for a temporary period, it shall be lawful for such collector, under such regulations and subject to such limitation of time as the Commis- sioner may prescribe, to issue a permit to such brewer, authorizing him to conduct his business wholly or in part, according to the cir- cumstances, at such other place, for a period to be stated in such permit; and such brewer shall not be required to pay another special tax for the purpose. (b) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3157. BOTTLING FERMENTED LIQUORS. (a) REQUIREMENTS. -Every person who withdraws any fermented liquor from any hogshead, barrel, or keg upon which the proper stamp has not been affixed for the purpose of bottling the same, or who carries on or attempts to carry on the business of bottling fermented liquor in any brewery or other place in which fermented liquor is made, or upon any premises having communciation with such brew- ery, or any warehouse, shall be liable to a fine of $500, and the prop- erty used in such bottling or business shall be liable to forfeiture: Provided,however, That this section shall not be construed to prevent the withdrawal and transfer of unfermented, partially fermented, or fermented liquors from any of the vats in any brewery by way 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 con- structed and operated in such manner and with such cisterns, vats, tanks, valves, cocks, faucets, and gauges, or other utensils or appa- ratus, either on the premises of the brewery or the bottling house,