Page:United States Statutes at Large Volume 18 Part 1.djvu/697

 Trrus xxxv.—lNTER.NAL REVENUE.—Ch. 3-1. 625 cause his name and residence to be registered, without previous demand, with the collector of the district in which such cigar—maker shall be employed; and every manufacturer of cigars employing any cigar-maker who shall have neglected or refused to make such registry shall be fined hve dollars for each dav that such cigar-maker so offending, by neglect or refusal to register, shall be emploved by him. g Eleventh. Peddlers of tpbacco shall be classified and rated as follows, peddiem 05 gc. to wit: ll hen traveling with more than two horses, mules. or other ani- bacco. mals, as of the first c ass, and shall pay fifty dollars; when traveling 6 June 1872, c_ with two horses, mules, or other animals, as of the second class, an 315, s. 31,, v. 17, p. shall pay twenty-tive dollars; when travelinv with one horse, mule or 251- other animal, as of the third class., and shall pay fifteen dollars; when traveling on foot or by public convevance., as of the fourth class, and shall pay ten dollars. Any qperson who sells_ or offers to sell and deliver manufactured tobacco, snu. , or cigars. traveling from place to place, in the town or through the country, shall be regarded as a pedd er of tobacco. _Si·:c. 3245. The special tax paid by distillers prior to August one, Balanceofdistileighteen hundred and seventy-two, which has not been exhausted b * l°*`¤’ $9*18} WX *0 the quantity of spirits distilled as provided by law, shall be refunded), b£.€;‘?E'}‘Ed;—# upon proper application. out of any money arising from internal taxes, 315 `g°l°;*:8;.?* °‘ not otherwise appropriated. mf'' p` Sec. 3246. Nothing in this chapter shall be construed to impose a Special tax not special tax upon vintners who sell wine of their own growth at the place ¤PP *°d}:° "¤}*¤€!¤ where the same is made; or upon apothecaries, as to wines or spirituous g;,_‘g°;f °°“"°“ m liquors which they use exclusively in the preparation or making up of ·j3j medicines. 184,s.9,v.14,p.122. CHAPTER FOUR. DISTILLED SPIRITS. Sec. 1 Sec. 32-17. Distiller, deinition of. 3268. Breaking locks, gaining access to 3248. Distilled spirits, definition of. cistern, &c.; penalty. 3249. Standard of proof-spirits; preven- 3269. Furnaces, tubs, doublers, wormtion ot frauds. tanks; penalty. 3250. Gallon as used in sales, definition of. 3270. Apparatus and fastenings. 3251: Tax on distilled spirits. 3271. Distillery warehouse. 3252. Adding substances to create ficti- 3272. Whena warehouse becomes unsafe. tious proof; penalty. 3273. Store-keepeis have charge under di- 3253. Tax on spirits removed without de- rection of collector. posit in warehouse. 3274. Custody and management of ware- 3254. Products of distillation containing house. spirits. 3275. Distiller to keep distillery accessi- 3255. Brandy made from apples, peaches, ble. or grapes. 3276. Power of revenue officers to enter 3256. Evading tax; penalty. and examine distilleries. 3257. Distiller defrauding or attempting Penalty for obstructing officer. to defraud United States o tax 3277. Distillers and rectifiers to furnish on spirits. facilities for examination; penalty 3258. Registry of stills, &c. for neglect. 3259. Notice of intention to carrv on busi- 3278. Officers to break up ground or walls ness of distiller or rectifier. 1 _ in order to examine. _ _ 3260. Distiller to give bond. 3279. Signs to be put up by distillers and 3261. Bond not to beapproved until law rectifiers; pena ty for_neglec1:. complied with. Penalty for using false signs, 3262. Distiller must be owner in fe•>sim— 3280. Distillers not to carry on business ple, or have written consent of until the law is complied with. owner, &c. 3281. Carrying on distilling without givq 3263. Plan of distilleny. ing bond, dsc.; penalty. 3264. Surveys of disti leries. 3282. Mash, wort, andvmegar. 3265. Notice by manufacturer of a still. 3283. No process for distilling between 11 Penalty for setting up still without  m. of Saturday and 1 a. m. of permit. _ onday. _ _ _ _ _ 3266. Distilling on certain premises pro- 3284. Using mater1al,or removingspmtsin hibited; penalty. absence of store:keeper; penalty. 3267. Receiving-cisterns in distilleries. 3285. Emptying fermenting-tubs.