Page:United States Statutes at Large Volume 18 Part 1.djvu/700

 628 Trru: xxxv.——INTERNAL REVENUE.—Ch. 4. 20 July, 1868, c- shall forfeit and pay double the amount of the tax so evaded or attempted {gh *’· 39- "· 15** to be evaded. Distillerdenaud- Sec. 3257. Whenever any person engaged in carrying on the business ing or ntwmpligg of a distiller defrauds or attempts to e raud the United States of the é° d°l"*‘;d Um tax on the spirits distilled by him, or of any (part thereof, he shall_for- Biff; ° ex °° feit the distillery and distilling-apparatus use by him, and all distilled —L—-—— spirits and all raw materials for the production of distilled spirits found 4,31 M“}'·ig868%§· in the distiller and on the distillery premises, and shall be fined not less than five hundred dollars nor more than five thousand dollars, and be U- S- P- C118h- imprisoned not less than six months nor more than three years. man, 1 Low., 414. One hundred and ninety-nine Barrels of Whiskyi r. U. S., 94 U. S., 86. Registry of Stills, Sec. 3258. Every person having in his possession or custody, or under df; his control, any still or distilling apparatus set up, shall register the same 30 July, 1868, c. with the collector of the district in which it is, by subscri ing and filing l86, S- 5, V· 15, P· with him duplicate statements, in writing, setting forth the particular 123;, De ,8,2 C place where such still or distillin —apparatus is set up, the kind of still 13, Bs_ 1,;;,._17,£,pi and its cubic contents, the owner thereof, his place of residence, and the 401, 402. purpose for which said still or distillin -a p)aratus has been or rs intended to be used; one of which statements shall) e retained and preserved by the collector, and the other transmitted by him to the Commissioner of Internal Revenue. Stills and distillin apparatus shall be registered immediately upon their being set up. érery still or distilling-apparatus not so re istered, together with all personal property in the possession or custodi, or under the control of such person, and found in the building, or in any yard or inclosure connected with the building in which the same may be set up, shall be forfeited. And every rson having in his possession or custody, or under his control, any stillcor distilling-apps ratus set up which is not so registered, shall pay a penalty of five undred dollars, and shall be fined not less than one hundred dollars. nor more than one thousand dollars, and imprisoned for not less than one month, nor more than two years. Notice or inten- Sec. 3259. Every person engaged in, or intending to be engaged in, ll¤¤_ W Cimfv 9ll the business of a istiller or rectifier, shall give notice in writing. subgE;;';;’::c3H£_‘“‘ scribed by him, to the collector· of the district wherein such business is i.;; to be carried on, stating his name and residence and if a company or 20 July, l868»¢· firm, the name and residence of each member thereof, the name and iggféfr "‘"’* PV residence of every person interested or to be interested in the business, 2; D,,g__ 1872, ,,_ the precise place where said business is to be carried on, and whether of 13, s. 1,v. 17, p. 401. distilling or rectifying; and if such business is carried on in a city, the residence and place of business shall be indicated by the name of the street and number of the building. In case of a distiller, the notice shall also state the kind of stills and the cubic contents thereof, the number and kind of boilers, the number of mash-tubs and fermenting-tubs, the cubic contents of each tub, the number of receiving-cisterns, the cubic contents of each cistern, the number of hours in which the distillery will ferment each tub of mash or beer, the estimated quantity of distilled spirits which the apparatus is ca ble of distilling every twent ·-four hours, a particular escriptiou of th: lot or tract of land on which the distillery is situated, and of the buildings thereon, including their size, matcrial, and construction; and that said distillery premises are not within six hundred feet, in a direct line, of any remises authorized to be used for rectifying or refining distilled spirits by any rocess. In case of a recti- Her, the notice shall state the precise lace wlhere such business is to be carried on, the name and residence oi) every rson interested or to be interested in the business, the rocess by whichethe applicant intends to rectify, purify, or refine distilled s irits, the kind and cubic contents of any still used or to be used for such) purpose, the estimated quantity of spirits which can be rectified, purified, or refined every twenty-four hours in such establishment, and that said rectifying-establishment is not wit.hin six hundred feet, in a direct line, of the premises of any distillery registered for the distillation of spirits. In case of any change in the location,