Page:United States Statutes at Large Volume 18 Part 1.djvu/705

 Trrnn xxxv.—~l}\"1`ER.NAL REVENUE.—Ch. 4. 633 Sec. 3272. Whenew*er in the opinion of the Commissioner of Internal when ¤ Wire- Revenue any distillery or other warehouse is unsafe or unfit for use, or g’,““° b°"°‘“" ““` the merchandise therein is for any reason liable to loss or great wastage, wi"- -.._.__ he may discontinue such warehouse, and require the merchandise therein 20 ·l¤l!’» l868» °· to be transferred to such other warehouse as he may designate and within $3* S' 56* " 15· P· such time as he may prescribe. Such transfer shall be made under the 3'_m,,._ 1877 ,._ supervision of the col ector, or of such other omcer as may be designated 114, r. 7;.,19, p. 334. by the Commissioner, and the expense thereof shall be paid by the owner of the merchandise. lVhenever the owner of such merchandise fails to make such transfer within the time prescribed, or to pay the just and p/iéoper expense of such transfer, as ascertained and determined b)` the ‘ mmissioner, such merchandise ma ’ be seized and sold by the collector in the same manner as oods are solid upon distraint for taxes, and the proceeds of such sale shall be applied to the payment of the taxes due thereon and the costs and expenses of such sale and removal. and the balance paid over to the owner of such merchandise. Sec. 3:273 The store—keeper assigned to any distillery warehouse shall Store-keepers also have charge of the distillery connected therewith; and every store- h?“’° 9*****15* “¤d°*‘ keeper shall have charge of the warehouse to which he is assigned, and ?é_':f:'°“ °f °°l` of such distillery, under the direction of the collector controlling the —20—_j;y; · y) 1 0* Same- 186, ss. 21, 52,v. 15, pp. 134, 146. Sec. 3274. Every distillery warehouse shall be in the joint custody Custody and of the store-kee r and the proprietor thereof. It shall be kept securely m¤¤¤8°m€¤l Ol locked., and shall} at no time be unlocked, or opened, or remain open, wa"ih°“?°‘ .. - unless in the presence of such store-keeper. or other person who may be 20 Juli'. 1868. v- designated to act for him, as provided by law; and no articles shall be fig- *· 52 "· 15·P· received in or delivered from such warehouse except on an order or per- ` mit addressed to the store~keeper and signed by the collector having control of the warehouse. Sm. 3275. No fence or wall of a height greater than five feet shall be Distiller tc keep erected or maintained around the premises of any distillery, so as to distillery accessiprevent easy and immediate access to such distillery. And every dis- He ______ tiller shall furnish to the collector of the district as many keys of the 20 July, 1868, c. gates and doors of the distillery as may be re uired by the collector, lfllt S- 18. V- 15,p- from time to time, for any revenue officer or other person who may be 1*37 Dec 1872 authorized to make survey or inspection of the premises, or of the con- 13;‘S_1,,._f7’ p_ {bi tents thereof; and said distillery shall be kept always accessible to any officer or other person having any such key. Every person who violates any of the foregoing provisions of this section ly negligence or refusal, or otherwise, shall y a nalt of five hundre dollars. Sec. 3276. It shallll be hiwfuil for any revenue officer at all times, as Pcweroi revenue well b ni ht as by day, to enter into any distillery or building or lace officers to enter used. fior the business of distilling, or used in connection therewith for of F"‘”“““° dw storage or other purposes, and to examine, gauge, measure, and take 3E_? an account of every still or other vessel or utensil of any kind, and of all 20 J ul;'. 186§, c. low-wines, and of the quantity and gravity of all mash, wort, or beer, gg “· 32, "· bv P- and of all yeast, or other compositions for exciting or producing fer- ' mentation in any mash or beer, of all spirits and of al materia s for making or distilling spirits, which may he in any such distillery or premises, or in possession of the distiller. And whenever any internalrevenue omcer, or any person called by him to his aid, is hindered, obstructed, or prevented by any distiller or by any workman, or other person acting for such distiller, or in his employ, from entering into any such distillery or building or place as aforesaid; or any such officer is by the distiller, or his workman, or any person in his employ, prevented or hindered from, or opposed, or obstructed, or molested in the performance of his duty under the internal—revenue laws, in any respect, the distiller shall forfeit the sum of one thousand dollars. Ant whenever any officer, Penalty for ebhaving demanded admittance into a distillery or distillery premises, and Htructinz officer. having declared his name and office, is not admitted into such distilleryi _"_""“ or remises by the distiller or other person having charge thereof, it shall belitwful for such officer at all times, as well by mght as by day, to break