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INTERNAL REVENUE CODE OF 1954
said distillery, and the report thereof shall be made and deposited as hereinbefore required: Provided, That the survey of any distillery estimated and stated by the distiller, in his notice of intention to distill, as capable of distilling not more than 150 proof gallons of distilled spirits every 24 hours may be made by the Secretary or his delegate without the aid of an assistant; and that all surveys made for the purpose of correcting clerical errors or errors of computation existing in the report of a previous survey, and all surveys made for the purpose of changing the true spirit producing capacity of any distillery for a day of 24 hours as estimated and determined by a previous survey, b u t which surveys do not require the remeasuring of the fermenting tubs in a grain or molasses distillery, or the still or stills in a distillery of apples, peaches, or grapes exclusively, may be made without taking the measurements of the fermenting tubs or stills, as the case may be, and without revisiting the distillery: And provided further, That the Secretary or his delegate may, whenever he shall deem it proper, designate an officer to make, with or without the aid of a designated assistant, the surveys and resurveys hereinabove provided for. (b) WAIVER OF REQUIREMENTS.—The Secretary or his delegate in
the case of any distillery may, under regulations, waive such of the requirements of this section as he determines may be waived without danger to the revenue. Whenever the Secretary or his delegate, by authority of this subsection, waives any or all of the requirements of this section, he may, by regulation, relieve the distiller from such requirements of sections 5007(e) and 5191 (a) and of such other provisions of law relating or incidental to survey requirements as the Secretary or his delegate determines may be waived without danger to the revenue. SEC. 5180. SIGN REQUIRED ON PREMISES.
(a) REQUIREMENT.—Every person engaged in distilling shall, in such manner and form as the Secretary or his delegate may by regulations prescribed, place and keep conspicuously on the outside of the place of such business a sign, e ^ i b i t i n g in plain and legible letters the name or firm of the distiller, with the words: "registered distillery." (b) P E N A L T Y. — For penalty relating to failure to post sign or improperly posting such sign, s e e section 5681.
PART II—OPERATION Sec. Sec. Sec. Sec. Sec. Sec. Sec.
5191. Commencement, suspension, and resumption of operations. 5192. Supervision of operations by storekeeper-gaugers. 5193. Drawing, gauging, and marking of distilled spirits. 5194. Transfer of spirits a t registered distilleries. 5195. Restrictions relating to operations. 5196. Entry and examination of distillery and premises. 5197. Distiller's records and returns.
SEC. 5191. C O M M E N C E M E N T, S U S P E N S I O N, A N D RESUMPTION OF OPERATIONS. (a) COMMENCEMENT, SUSPENSION AND R E S U M P T I O N. — N O distiller
whose bond has been approved shall commence operations until a storekeeper-gauger has been assigned to the distillery. Any distiller desiring to suspend work in his distillery shall give notice in writing to the Secretary or his delegate, stating when he will suspend work; § 5179(a)
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