Page:United States Statutes at Large Volume 18 Part 1.djvu/714

 642 '[`rrma: xxxv.-—INTERNAL REVENUE.—-Ch. 4. 24 Dec., 1872, c. every furnace of every still or boiler in said distillery, by. locks and 13:,5-in'-i7ig>·_;}°L Otherwise, and shall adopt such other means as ·thG'COmmlSS1OH€P of G9'; 2k ° Internal Revenue may prescribe to prevent thphligptrpg ofdany {Eire in LLL? é- such furnace or under such stills or boilers. e oc s an sea s, and Cll“l‘{#,"l’°§"‘l dther materials required for such purpose, shall be furnished to the col- Qljgu"' G5' " lector by the Commissioner of Internal Revenue, to be duly accounted °’for by said collector. Such notice hy any distiller, and the action taken bv the collector in pursuance thereof, shall be imgredgrtely transmitted td the Commissioner of Internal Revenue. No isti er after having given such notice, shall, after the time stated therein, carfy on the business of a distiller on said pgemises upltil lie grvas another notipe rn (yvrrtnag to said collector stating the time w en e wi resume wor · an att e time sic stated fdr rHsuming work the cglllectlpr or gmc of hg dlegputies shag attenc at the disti er to remove said oc s an other as rings; an thereupon, and not before, work may be resumed in said distillery, which fact shall be immediately reported to th? pollectqr of the drstrggt, anddhy him transmitted to the Commissioner 0 nter·na evenue. very istiller who, after the time fixed in said notice declaring his intention to suspend work, carries on the business of a distiller on said premises, or has mash, wort, or beer in his distillery,dor gn any prfmises cotpnected therewith, or has in his ssession or un er is contro an ’ mas wort or beer, with intent to dgfill the same on said premises, shall indur the; forfeitures and be subject to the same punishment as pFOV1d6d for persons who carry on the business of a distil er without having Eivsn the bonds required by law. But nothing in this section shall be el to apply to suspensions caused by [fmadvoidable] [unavoidable] accident; and the Corpmissiongr of pnteirna Revenue shall prescribe regulations to govern suc cases 0 mvo un ary suspension. Reduction oica- Sec. 3311. Whenever any distiller desires to reduce the producing- Witt'; P¤¤¤l*X_;_ capacity of his distillery, he shall give notice of such intention, in writ- ` gnguiy-,1368, e, ing, to the collector, stating the quantity of spirits which he desires 186. s. 30,v.15, p- thereafter to manufacture or pro uce every twenty-four hours, and 132- Dec 1872 thereupon said collector shall proceed, at the ex(pense of the distiller, to I3": ,7 'i, mf °' reduce and limit the producing-capacity oé the istiller·y to tlhe quantity ’’` stated in said notice, y placing upon a su cient number of the fermentingitubsdcloie-fitting covers, wlflich shall be securely fastened by nail? sea s an otherwise and in suc manner as to prevent the use of suc tubs ’without removiing said covers or breaking said seals, and shall adopt such other precautions as may be prescribed by the Commissioner of Internal Revenue to reduce the capacity of said distillery. And every person who breaks, injures, or in any manner tam rs with any lock, seal, or other fastening applied to any furnace, stillfor fermlelnting-tub, orto ther vessel, in purzuance olf the provisions of kiwi or w 0 o ens or at empts to o n any oor tu or· other vessel w ic is lockedp or sealed, or other·w$ closed or finsteried as herein provided, or who uses any furnace, still, or fermenting-tub, or other vessel, which is so locked, sealed, or fastened, shall be deemed guilty of a felony, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned for not less than one year nor more than three years. sannpsrow pre- Sno, 3312. All stamps required for distilled spirits shall be engraved pared and ¤¤¤¤¤d- in their several kinds in book·form, and shall be issued by the Commis- 20 July_ 1868, c_ sroner of Internal Revenue to any collector, upon his requisition, in rss, s. 26, v. 15, p. such numbers as may be necessary in the several districts. Each stamp 13;:4 Dec 1872 C shall haye an engraved stub attached thereto, with a number thereon col'- ,3,s'3’v_{,,p_4b2: responding with an engraved number on the stamp, and the stub shall notlpe r•;:1ovedlf1·0prt¥lhe hootl;. tBAr}d_ziere shall belentered ou eaclh suc me oran ao e con n 0 1 correspon ing stampas s a geppggaréy to pr·eserve a perfect record of the use of such stamp when e e. Stamps, form ot, Sec. 3313. On every stam for the payment of tax on distilled spirits there shall be engraved words and figures representing a decimal number of gallons, and on the stub corresponding to such stamp there shall