Page:United States Statutes at Large Volume 18 Part 1.djvu/713

 Trrnm xxxv.—INTERNAL REVENUE.—Ch. 4. 641 Sec. 3307. Qu the first day of each month, or within five days there· Di¤¢ill¢Y¤’¤j¤*1¤‘¤¤¤ after, every dnstiller shall render to the collector of the district an ac- °fuP’°d“°*‘°“ *° count in duplicate, taken from his books, stating the quantit and kind $L°gc3L-__ of materials used for the production of spirits each day, and the` num- Ibid-»¤·i9»1*·l33· her of wine-gallons and of proof—gallons of spirits produced and placed 3,2 ‘l“§‘;· 38,72* “· in warehouse. And the distiller or the principal manager of the distill— 243, S` "' “P' ery shall make and subscribe the following oath, to be attached to said 2:l Dee.,1872. c. return: "l, ————— é, distiller (or principal manager, as the case I3, S- 6, V- l7{ P- may be) of the distillery at -———·, do solemnly swear that, since the 4°3· date of the last return of the business of said distillery, dated -—-— day of —; to —-——— day of ———, both inclusive, there was produced in said distillery, and withdrawn and placed in warehouse, the number of wine-gallons and proof—gallons of spirits; and there were actually mashed and used in said distillerv, and consumed in the production of spirits therein, the several quantities of grain, sugar, molasses, and other materials respectively hereinbefore specified, and no more." One of the said duplicaéeg returrisgliall he transmitted by the collector to the Commissioner o nterna venue. - - i Sec. 3308. Every distiller shall make a return of the number of bar- .,i)i;t;ll:;?,::Q;`;rl;i rels of spirits disti led by him, counting forty gallons of proof-spirits to barrels distilled. the barrel, whenever such return is demanded by the collector of the dis- 20 July lm c` trier. 1ses,s.ss[`-.15: Q 150. 6 June 1372, 1-. 315, s. 13, v. lf, p. 24;. Sec. 3309. On the receipt of the disti1ler’s return in each month, the M¤¤tl¤ly•=3remi— Commissioner of Internal Revenue shall inquire and determine whether ““*'°“°§z '“‘u""° the distiller has accounted for all the grain or molasses used, and all the md'?;?;- i.- spirits produced by him in the preceding month. 1f he is satisfied that the 20 Jul)', IW, 0- distiller has reported all the spirits produced by him, and the quantity so {Q S· 2°· "· 15, P· reported is found to be less than eighty per centum of the producing- `1{mpm 1869 (._ capacity of the distillery as estimated according to law, he shall make an 18,s.1,v.i6, ». :12. assessment for such deficiency at the rate of [swmzfy] [ninety] cents for _ 6 J¤¤¤, 18}7_2» <‘- ever proof- vallon. In determining the quantity of grain used, fifty-six  ‘”·l3· "· l'· P· poun s shall be accounted as a bushel; and if the Commissioner finds   MM 1875 (_ that the distiller has used any grain or molasses in excess of the capacity 131, 8. I2: l-. 18: p. of his distillery as estimated according to law, he shall make an assess- H9- __ __ ment against the distiller at the rate of [sevenfy] [ninety] cents for everyT1Q(jJ11€Q~{0r I-_ proof-gallon of spirits that should have been produced from the grain or Bcegs, 17 Wall., molasses so used in excess, which assessment shall be made whether the é82.?u])“;;l*’l$tu"- qlpantity of spirits reported is equal to or exceeds eighty per centum of     S_ ,._ b?,,; t e proclucincr-capacity of the distillerv. lf the Commissioner finds that ley, 1 ])ill_, 5%; the distiller 'has not accounted for all the spirits produced by him. he Cli¤ke¤bear<i}*f=¤l. shall, from all the evidence he can obtain, determine what quantity of  S1; 2l Qgllv spirits was actually produced by such distiller, and an assessment shall be h’BQC;l'gH5.]l$] made for the difference between the quantity reported and the quantity s,_ 4,-_ B1;.-k,' 11 shown to have been actually produced, at the rate of lxeventy] [ninety] Blatch., 538. cents for every proof-gallon: Provich-d, That the actual product shall be assumed to be in no case less than eighty per centum of the producingcapacity of the distillery as estimated according to law. All asscssments made under this section shall be a lien on all distilled spirits on the distillery premises, the distillery used for distilling the same, the stills, vessels, fixtures, and tools therein, the tract of land whereon the said distillery is located, and any building thereon, from the time such assessment is made untill the same shall have been paid. Sec. 3310. Every distiller, at the hour of twelve meridian, on the When distilling third day after that on which his bond is approved, shall be deemed to glzxgfd §°“;' have commenced, and thereafter to be continuously engaged in, the sion of ,;.0,*;,8;,,: production of distilled spirits in his distillery, except in the intervals alties. when he shall suspend work as hereinafter provided. Any distiller de- `20`Jiiiyi§68Tc. airing to suspend work in his distillery may pive notice in writing to the 13% ¤· 22, v· 15- p. collector of the district, stating when he wil suspend work; and on the I 6· June 18,,2 0 day mentioned in said notice said collector or one of his deputies shall, S15_ ,_ 12; v_ 17; at the expense of the distiller, proceed to fasten securely the door of 240.