Page:United States Statutes at Large Volume 15.djvu/169

 FOPIIETH CONGRESS. Sess. II. Ch. 186. 1868. 137 or burning shall be erased when such cask is emptied, by cutting or bum- whm °¤·¤k is ing a cancelling line across such marks or brands. °mp°‘°d' Whcnex*er any cask or package of rectified spirits shall be filled for Smm for shipment, sale, or delivery, on the premises of any rectifier, who shall *°¤****°¤l,¤Pl*i*¤· have paid the special mx required by law, it shall be the duty of 2. Unit: ed States gaugcr to gauge and inspect the same and place thereon an engraved stamp, which shall be signed by the collector of the district and the said gauger, and state the date when affixed, and the number of proof gallons, which snamp shall be as follows : — Stamp for rectified spirits No.——. Issued by —-—— -——-——, collector, ——— district, State of —-—-—·. -———— -——-, rectifier of spirits in the —-- district, State of---, -—-— ———, 18--. -- proof gallons. it "-[__-7 U S. Gaugcr. WVhcncver any cusk or package of distilled spirim shall be filled for Wholgggla shipment, sale, or delivery on the premises of any wholesale liquor dealer 01* llqum d°¤l°¤"* compounder, it; shall be the duty of a United States gauger to gauge and stamp' inspect the same, and place thereon an engraved Stamp, signed by the collector of the district and the said gauger, stating the name of the compounder 01* dealer and the date when ailixcd, and the number of proof gallons, which stamp shall be as follows :-— Wholesale liquor dealex·’_s stamp No. --—. Issued by ———————————, collector -———-—~district, State of —-—-—-. —-—·—-— -——-, wholesale liquor dealer, of -—--, -———— district, State of -——·—·, -——-- —-—-—-, 18-. —-———· proof gallons. -—_———--——-__·—_! U. S. Gauger, --·- District, State eg}`---. All blanks in any of the above Forms shall be duly flllcd in accord- Smmps to lw ance with the facts in each case. And the stumps above designated shall f"3S€g';°;1S;°;L;r;' be afllxed so as to fasten the same securely to the cask or package and protected from duly cancelled, and shall then be immediately covered with a coating of '°'“°"“l»&°· transparent varnish or other substance, so as to protect them from removal or damage by exposure; and such ullixing, cancellation, and cov- Commissioners ming shall be done in such manner as the commissioner of internal *0%\‘•¤¤§il>¤ revenue shall by regulation prescribe; but. such stamps shall in every m° °’ °‘ case be aflixed to a smooth surface of the cask or other package, which surflxce shall not have been previously painted or covered with any substance. Suc. 26. And be it further enacted, That all stamps required for dis- Stamps for tilled spirits shall be engraved in their several kinds in book form, and ggsgglgg $:::23 shall be issued by the commissioner of internal revenue to any collector, in book §m,m upon his requisition, in such numbers as may be necessary in the several and how issued, districts. Each stamp shall have an engraved stub attached thereto with a number thereon corresponding with an engraved number on the stamp, andthe smb shall nos be removed from the book. And there shall be entered on the corresponding stub such memoranda of the contents of every stamp as shall be necessary to preserve a perfect record of the use of such stamp when detached. S20. 27. And be it further enacted, That every stamp for the payment to have word, of tax on distilled spirits shall have engraved thereon words and figures und Ggures reprepresenting a decimal number of gallons, and a similar number of gal- '°si"t‘“gbd°°" ma num er ions shall be engraved on the stub corresponding to such stamp, and of gamma, between the stamp and the stub, and connecting them, shall be engraved