Page:United States Statutes at Large Volume 18 Part 1.djvu/702

 630 TITLE xxxv.—-INTERNAL REVENUE. ——C1—r. 4. hundred and sixty-eight, has only an estate for a term of years or other estate less than fee—s1mple in the lot or tractof land on which the distillery is situated, the evidence of title to which shall have been duly recorded prior to that date; or in like case, where the lease or other evidence of title is held but was not required by the laws of the State to be recorded in order to be valid at the time of its execution; or in any case of such prior erection where the title was then, and has continued to be, in litigation; or in any case of such prior erection where such owner is possessed of the fee, but incumbered with a mortgage executed and duly recorded prior to said twentieth of July, eighteen hundred and sixty-eight, and not due, or in any case of such prior erection where the fee is held by a. feme—covert, minor, person_of unsound mind, or other person incapable of giving consent, as herembefore required, the value of such lot or tract of land, together with the building and distillin - apparatus, shall be appraised in the manner to be prescribed by tlie Lommissioner of Internal Revenue; and the collector may, at the discretion of the Commissioner, be authorized to accept, in lieu of the said written consent of the owner of the fee, the bon of such distiller, in such form as the Commissioner may grescribe, with not less than two sureties, conditioned that in case the istillery, distilling-apparatus, or any part thereof, shall by final judgment be forfeited for the violation of any of the provisions of law, the obligors shall pay the amount stated in said bond. Said sureties shall be residents of the collectiondistrict or county, or of an adjoining county in the same State in which the distillery is situated, and owners of unincumbered real estate in said district or county, or adjoining countv, equal to such appraised value, and the penal sim; of said bond shall be equal to the appraised value of said lot or tract of land together with the buildings and distillingap ratus: Provided, That in case of any distillery sold at judicial or otlizlr sale in favor of the United States a bond may be taken at the discretion of the Commissioner of Internal Revenue, in lieu of the written consent required by this section, and the person giving such bond may be allowed to qperate such a distillery during the existence of the right 0; iiedemption rom such sale, on complying with all the other provisions o aw. Planofdistillery- Sec. 3263. Every distiller and person intending to engage in the busi- QEQTKQ ness of a distiller s all, previous to the approval of his bond, cause to be 186, s. 9,,v. 15, p. made, under the direction of the collectorof the district, an accurate plan 128. and description, in triplicate, of the distiller and distilling-apparatus, 132* {)$°q7187ibf· distinctly showing the ocation of every still, hoiler, doubler, worm-tub, ’°' ’'p‘and receiving-cistern, the course and construction of all fixed pipes used or to be used in the distillery, and of every branch and every cock or joint thereof, and of every valve therein, together with every place, vessel, tub, or utensil from and to which any such pipe leads, or with which it communicates; also the number and location and cubic contents of every still, mash-tub, and fermeutin -tub, the cubic contents of every receivin -cistern, and the color of each fixed ipe, as required in this Title. Cnc copy of said plan and description sihall be ke t dis layed in some conspicuous place in the distillery, and two copies shalll be fhrnished to the collector of the district, oneof which shall be kept by him, and the other transmitted to the Commissioner of lnternal Revenue. Theaccuracy of every such plan and description shall be verified b the collector, the draughtsman, and the distiller; and no alteration shall be made in such distil ery without the consent, in writing, of the collector. Any alteration so made shall be shown on the original, or bv a supplemental plan and description, and a reference thereto noted oh the original, as the collector may direct; and any supplemental plan and description shall be executed and preserved in the same manner as the original. S,,m,ys,,;d,,,m_ Sec. $264. On_rece1pt of notice that any person wishes to commence len-ies. the business of distilling, the collector shall proceed, at the expense of _6‘—;’“Jun€, ,872,*0. the United States, with the aid of an assistant desi nated for the [N11'- 315, ,,_ 12, v_ 17, I, pose by the Commissioner of Internal Revenue, to male a survey of such 239. istxllery, for the purpose of estimating and determining its true spirit-