Page:United States Statutes at Large Volume 14.djvu/924

 894 INDEX. Internal Revenue, (continued.) Internal Revenue, (continued.-) I regulations therefor, bonds, &e. 155 locks and seals of receiving cistcrns, to be an inspector to be appointed for every provided, by whom and iow..: ... 158 distillery ., 155 spirits conveyed to sur-h cisterns to oath and duties of ,. .. .155, 156 be drawn oi? and inspected when. . 158 this part of the law repealed... 481 penalty for knowingly using any false bonded warehouses to be in joint custody measures or weights for measuring. {bc. of inspector and owner .. 156 grain or other materials for making entry for spirits placed in such warehouse spirits. . . Z 158 to be made by owners ... 156 for making false records .. 158 certificate of inspector to be indorscd for tampering with looks or seals. . . 158 thereon ... 156 for using any substances for produentry and certificate to be filed with the eing spirits before an account of collector. . . . . . . 156 them is registered. _ . 15S inspector not to be engaged in other busi- tax on wines, &»c. made in imitation of ness .. 156 champagne, and put up in bottles 158, 159 pay of to be assessed on distiller. . . 156 to be paid by whom 158, 150 fees for inspection to be paid by dis- returns, assessments, &c. thereof 159 tiller or owner. 156 penalty for knowingly, &¤c. selling such assistant inspector, when may be ap- wine on which the tax has not been pointed ... 156 paid ... _ ... 159 necessity of appointment of, to be owners, &.c. of distillcries to give all as- Aetermined by collector. 156 sistance for inspecting their premises. . 159 duties and pay of. 156 distilled spirits to` be inspected, gnugcd, in absence of inspector and assistant, col- and proved, before removal no bonded Iector may designate suitable person warehouses 159 to take charge of distillery and ware- to be drawn into cusks, &e. 159 house. 156 casks, &c. how branded and numpennlty for using, &c. materials for mak- bered .. 159, 481 ing spirits, for distilling or removing no cask to be taken from warehouse spirits in absence of acting inspector until branded, &e. ... 159, 481 or assistant without permission of col- inspectors to make prompt returns of inleetor n  156 spections by him ..,. ... 159 for removing spirituous, &c. liquors penalty for evading or attempting to ernde under wrong brand. 156 payment of tax .. . . 159 general inspectors of spirits to be ap- for putting into eusks spirits of pointed ... 156 greater strength 159 their fees to be paid by the owner of penalty upon inspector for conspiring to the spirits. 156 defraud the United States of the mx.. 159 penalty on owners, agents, &c. of distil- for making ihisc entries or returns. . 159 lery or bonded warehouse for refusing for placing false marks upon cnsks. . 159 to admit an inspector on their premises, penalty or using eusks, &c. to sell spirits or obstructing him in the discharge of of a cppnntity or of a. quality tlifibreiit his duty .. 157 from t at inspected. 159 persons making or distilling spirits, or for knowingly purchasing or selling owning or controlling or using stills, casks with inspection nmrks there- &c. to make entries daily in a book of on afrer they hnve been used, Ste,. 160 materials used, spirits distilled, &c. 157 for fraudulently omitting to niiliter- 1:0 render under oath duplicate ac- ate ins ectorsmarks 160 counts to assessors tri-monthly... 157 for fraudblently using any inspectentries, how to be verified. 157 or’s brands, &c. . ... 160 if entries in books are not made by own- or making or using counterfeit er, what certificate is to be made by brands .. .. 160 him .. 157 penalty upon inspector for negligent or books and premises to be always open to im roper use of his brands or plntes. . 160 inspection of revenue officers 157 for employing any scrvnnt, &c. of penalty for violation hereof 157 the distillcr to do his duty .. 160 tax of $2 per gallon to be paid, and by penalty for adding ingredients to spirits whom, on all distilled spirits .. 157, 480 to create a fictitious proof before tex is to he alien on spirits, distillery, stills, paid .. 160 &c. . ... 157, 480 distilled spirits, when inspected, &c. may to be collected at no lower rate than be removed before tux is paid from tlie_tax is of first proof. .. 157, 481 bonded warehouse of distillcr to any proof spirits to be what. . . . 157, 481 general bonded warehouse ... 160 tnstrunientsfor weighing, gauging, and transportation bonds therefor ... 160 testing spirits ... 157, 158, 481 to be first how branded ... 160 “ gallon " to be gallon of first proof. .158, 481 to be again inspected and placed in bondtwo or more receiving cisterns, of certain ed warehouse .. 160 capacity, to_ be provided by the owner tax to be paid on what amount . 160 of each distillery. .., . . . . 158 what allowance for los, &e .. . .. 160 their capacity, and how to be cou- spirits to be subject to regulations .. 160 structed and located 158 to be in charge of storekceper .. 160 torbe under the lock and seal of the fees for execution of papers to be same as inspector .. . ... 158 those nt the custom-house  161