Page:United States Statutes at Large Volume 18 Part 1.djvu/701

 T1rm·: xxxv.—INTERNAL REVENUE.—Ch. 4. 629 form, capacity, ownership, agency, su crintendency., or in the persons intereste in the business of such distillery or rectifying-establishment, or in the time of fermenting the mash or beer, notice thereof, in writing, shall be given to the said collector or pro r deputy collector, of the dise trict within twenty-four hours after suclicchange; and any deputy col— lector receiving such notice shall immediately transmit the same to the collector of the district. Every notice required by this section shall be in such form, and shall contain such additional particulars, as the Commissioner of Internal Revenue may, from time to time, prescribe. Every person who fails or refuses to give such notice shall paya penalt of one thousand dollars, and shall be fined not less than one hundredy dollars nor more than two thousand dollars; and every person who gives a false or fraudulent notice shall, in addition to such penalty or fine, be imprisoned not less than six months nor more than two years. Sec. 3260. Every person intending to commence or to continue the Distiller to give business of a distiller shall, on filing with the collector his notice of bendsuch intention, and before proceeding with such business, and on the 20 J,Q;`§68 cj first day of May of each succeeding year, execute a bond in the form 186, s. 7, iv. 15,, p. rescribed by the Commissioner of Internal Revenue, conditioned that 127- _ he shall faithfully comply with all the provisions of law relating to the mg ‘I“;‘§· isi.} "· duties and business of distillers, and shall pay all penalties incurred or 239: s` "' ’ P' fines imposed on him for aviolation of any of the said rovisions; and 24 Dec., 1872, e. that he shall not suffer the lot or tract of land on which the distillery l3» ¤· 1A1I7L 1*40}- stands, or any part thereof, or any of the distilling-apparatus, to be U §éI“"‘·;8"i*"· '# incumbered by mortgage, judgment, or other lien, during the time in ;fJi;--.. t which he shall carry on said business. Said bond shall be with at least U- v- Hodsorg. two sureties, approved by the collector of the district, and for a penal gl li ’·l{;· fggi Ii; sum not less than double the amount of tax on the spirits that can be w,,;,' 43;'.°[}_ S distilled in his distillery during a period of fifteen days. The collector p. Thirty-Hire Bar; may refuse to approve said bond when, in his `udgment, the situation of rele, 9_Int. Rev. the distillery is such as would enable the distilfer to defraud the United Reg g' i1g*fQ,°“‘° States; and in case of such refusal the distiller may appeal to the Com- Qty_' " a " missioner of Internal Revenue, whose decision in the matter shall be final. A new bond shall be required in case of the death, insolvency, or removal of either of the sureties, and ma be required in any other contingency at the discretion of the collector or Uommissioner of Internal Revenue. Every person who fails or refuses to give the bond hereinbefore required, or to renew the same, or who gives any false, forged or fraudulent bond, shall forfeit the distiller, distillin apparatus, and all real estate and pl'0mlSBS connected therewith, and shall be fined not less than five hundred dollars nor more than five thousand dollars. and imprisoned not less than six months nor more than two ears. Sec. 3261. No collector shall a prove the bond of any distiller until all Bond not to be the requirements of the law andp all re ilations made by the Commis- l““’ sioner of Internal Revenue in relation to distilleries, in pursuance thereof, 4, E1 I - have been com lied with. Every collector who violates this provision 2°J¤l;‘» $8*3*. <‘- shall forfeit and) pay two thousand dollars, and be dismissed from office,  *`· l’· " ”· p· 24 Dec., 1872, c. 13, s. 1, v. 17, p. 401.-—U. S. v. Thirty-five Barrels, 9 Int. Rev. Rec., 67. Sec. 3262. No bond of a distiller shall beapproved, unless he is_the Di¤¤iU¤f;n¤¤§b¤ Owner in fee, nnincumbered by any mortgage, judgment, or other lien, glznfr ‘:m;":;':; of the lot or tract of land on which the distillery is situated, or unless he u,,,’c,,,,S€,,mf,,,,.,,_ files with the collector, in connection with his notice, the written er, &c. consent of the owner of the fee, and of any mortgagee, judgment-cred20 July {ESQ; itor, or other person havin a lien thereon, duly acknowledged, that the 186,,, 8,,,15, p_ ig1_ premises may be used for de purpose of distilling spirits, subyect to_the lsloqrnliémazp. provisions of law, and expressly stipulating that_the hen of the United {Tugé 15%; C: `bates for taxes and penalties shal have priority of such mortgage, 315,B_13;,,_17;p_ judgment, or other incumbrance, and that in ease of the forfeiture of g43_ the distiller premises, or of any part thereof, the title of the same shall I 24 DecY7187f;b Vest in the llnited States, discharged from such mortgage, Judgment, _?·°·1j_;_Q;__g or other incumbrance. In any case where the owner of a distil ery or ospoms v. U. s., —`liSliilling-apparatus, erected prior to the twentieth day of July, eighteen 19 Vi all., 577.