Page:United States Statutes at Large Volume 18 Part 1.djvu/1314

DISTILLER, DISTILLERY, DISTILLED SPIRITS-Continued.

Distillery Continued. Section.

unlawfully removed from, to be forfeited 3299

unlawfully removing, or permitting to be removed by storekeeper, how punished 3300

record of operations at, material used, &c., to be kept by storekeeper 3302

assessment of deficiency tax to be lien on 3309

suspension of work at 3310

resumption of work at 3310

reduction of capacity of 3311

how released after seizure before judgment 3331

forfeiture for having producing capacity of less than one hundred and fifty gallons or because no bond given 3332

apparatus set up, to be registered 3258

plan and description of, by distiller 3263

Commissioner may order changes of 3270

storekeeper to have charge of 3273

forfeiture of, for violation of law. 3281

release of, before judgment in certain cases 3331

to be destroyed in certain cases of seizure and judgment 3332

distilled spirits, provisions respecting 3247-3334

definition of 3248

when tax attaches to 3248

what shall be proof 3249

inspection, &c., of. 3249

gallons of, as used in sales. 3250

tax on, amount of, to be lien on distillery premises and apparatus, and owner jointly liable (see Stamps) 3251

adding substances to, to create fictitious proof 3252

assessment of tax on, removed without deposit in warehouse. 3253

products of distillation containing, to be considered and taxed as 3254

to be drawn from receiving-cisterns within what time, &c., and directly removed 3267

tax on, to be paid before removal from warehouse 3271

evading payment of tax on 3256

receiving, carrying, &c., to or from distillery, rectifying establishment, &c., where sign not kept 3279

drawing off, gauging, marking of casks, and removal of, to warehouse 3287 not to remain on premises after tax paid 3288

entry for deposit of, in distillery warehouse 3293

for withdrawal of 3294

tax-paid stamps to be placed on, before removal from warehouse 3295

power of officer to detain packages of, for forty-eight hours on suspicion 3298

unlawfully removed from distillery or warehouse forfeited 3299

assessment for deficiencies in production. 3309

production of, when deemed to have commenced 3310

preparation, form, and use of stamps for 3312 3313

accountability of collectors for stamps for 3314

restamping of, in certain cases 3315

not to be purchased in quantities greater than twenty gallons by rectifier or liquor dealer, except, &c. 3319

gauging and stamping, of rectified 3320

stamp for rectified, form of. 3320

gauging and stamping, on premises of wholesale dealer (repealed) 3321

affixing and cancellation of stamps for 3322

drawn into new packages containing ten gallons or more, to be gauged and branded 3323

stamps and brands to be effaced from empty casks, penalties 3324

buying casks with inspection marks on 3325

changing stamps or shifting spirits 3326

not to be removed at other time than between sunrise and sunset in packages of more than ten gallons 3327

may be withdrawn from warehouse, without payment of tax for exportation in original casks 3330

burden of proof in case of seizure of 3333

sold by order of court, &c., subject to tax 3334

laws imposing taxes on, extended to exterior boundaries of the United States 3448

shipping, under false name or brand 3449

forfeited, to be disposed of by Commissioner of Internal Revenue. 3450

manifest of, when carried by vessels in coasting trade between neighboring districts.. 4349

transported by vessel between remote districts without manifest and permit; penalty 4354

forfeiture of, and of vessel when not on manifest, &c. 4356

when not on master's manifest 4360

internal-revenue officer becoming interested in the production, &c., of. 3168

abatement or refunding of taxes on, destroyed by accidental fire, &c....3221-3223

forfeiture of, for certain violations of law 3242

found in casks of five gallons or more without stamps to be forfeited 3289

removing, from warehouse without payment of tax or concealing same; how punished 3296

on vessels of war to be admitted only on order of medical officers and for medical purposes.... -p. 278, art. 13, 1342

Imported, customs duties on.. Schedule D, p. 463, 2504

to be collected according to hydrometer proof 2918

fees of surveyors and inspectors for certificates to accompany. 2657

report of vessels arriving with 2775

separate entry of, by importer, &c., how subscribed, &c.. 2794

for different districts, how to be inserted in manifests of cargoes. 2808

not to be removed from wharf before proof of quality and quantity; forfeiture 2882

where and how stored 2958

change from casks of, how made; draw-back on in such case not allowed without inspection 3029

permit for unlading, when and to whom produced; penalty for unlading without permit. 2883

under whose inspection to be landed 2884

when and how casks containing, to be marked 2885, 2886

regulation of importation, &c., of, in Alaska 1955