Page:United States Statutes at Large Volume 18 Part 1.djvu/716

 644 Tina xxxv.——INTERNAL REVENUE.—Ch. 4. Rectiilcfs rc- Sec. 3317. Ever rectifier of distilled spirits shall make a return of the [YES- _ quantity and proofy of all the spirits purchased, and_of the number of 30 June, 1864, C, barrels of spirits, counting fortylgallons of proof-spirits to_ the barrel, 173, S- 17, v- 13, p· rectified, purified, or refined by 1m, whenever such return is demanded 228· by the co ector of his district. 18d?sll5Sl;’d.8l;g;  151. 6 Ju¤e,,1872, c. 315, s. 13, v. 17, p. 244. 24 Dec., 1872, c. 13, s. 1, v. 17, p. 401. Bookswbe kept Sec. 3318. Every rectifier and wholesale liquor—dealer shall provide a br] ’€°¤f‘°'“ me book, to be prepared and kept in such form as may be prescribed by ¥——·-——— which he receives an_y foreign or domestic spirits, and before he draws off 18§°·l‘fg• 18%* °· any part thereof, or adds water or anvthing thereto, or in any respect ’S‘ "v` ’ p' alters the same, enter in such book, and in the proper columns respect- 143. 27 Feb., 1877, e. ively prepared for the purpose, the date when, the_name of the person 69, 1*- 19,11 248· or firm from whom, and the place whence the spirits were received, by A Q,,,,,,,,,,, O; whom distilled, rectified, or compounded, an_ when and by whom Distilled Spirits, 3 inspected, and, if in the original package, the serial number_of each pack- B¢¤-- 552; U-5-7* age, the number of wine—gallons and proof—gallons, the kind of spirit, £’(‘;";$v‘;]],‘;“‘l;,f{] and the number and kind of adhesive stamps thereon. A_nd every such ,0,,,, S,,,,,,,,, 10 rectifier and wholesale dealer shall, at the time of sending out of his Blateh., 428. stock or possession any spirits, and before the same are removed from his premises, enter in like manner in the said book the day when and the name and place of] business of tp; pgrson or firm 20 whlom such s irits are to be sent, the quantity an in or quantity o suc s irits the number of allons and fractions of a llon at proof and, if ih thd g. . Ha ·. . original packages 1H which they were received, the name of the distiller and the serial number of the package. Every such book shall be .at all times kept in some public or open place on the premises of such rectifier or wholesale dealer for inspection, and any revenue officer may examine it and take an abstract therefrom; and when it has been fi led· up as aforesaid, it shall be reserved b such rectifier or wholesale liquor·dealer P Y _ _ *l_ for a period not less than two years; and during such time it shall be produced by him to every revenue officer deman ing it. And whenever any rectifier or wholesale liquor-dealer refuses or neglects to provide' such book, or to make entries therein as aforesaid, or cancels, alters, oblitcrates, or destroys any part of such hook, or any entry [Morin] [therein,] or npnkes any false entryhth)ercip1, or hirgers or obstpuctishany reveniépkofficer rom examining suc oo . or ma in any en ry erein or ing any abstract therefrom; or whenever such book is not preserved or is not produced by any rectifier or wholesale liquor—dealer as hereinbefore directed, he shall (pay a penalty of one hundred dollars, and shall [on conviction] be fine not less than one hundred dollars nor more than five tpousarpd dollars, and imprisoned not less than three months nor more t an t ree years. _1{¤rch¤¤¢¤fq¤¤·¤— Sec. 3319. It shall not be lawful for any rectifier of distilled spirits m;’;t§"°`“*‘;f;l:'; or wholesale or retail liquor-dealer, to purchase or receive any distilled ,,.0,,, ·,,,,,,g,,,,,,,0,,, spirits in quantities greater than twenty gallons from any person other &c. _ ___ t an an authorized rectifier of distilled spirits, distiller, or wholesale 730 July, 1g6g, ,Q liquor—dealer. Every lperson who violates this section shall forfeit and 186, s. 46, v. 15, p. pay one thousand dollars: Pwrvided, That this provision shall not be 14‘hJuly 1870 C eld_to apply to Judicial sales, or to sales at public auction made by an 255, s_ ,’*\__ ,6,*pt auctioneer. 256. _Gauging, inspec- _Sr:c. 3320. _Whenever any cask or package of rectified spirits contlgm, ailél ;1¤¤¥{1>}¤s taining five wine-gallons or more is filled for shi ment, sale, or delivery ° "°°t’f_jl"]§ on the premises of any rectifier who  paid the special tax required 20 _;,,,,., 1868, c_ by law, it shall be the duty of the United States gauger to gauge and 186,m. 25,57, v. 15, inspect the same, and to place thereon an engraved stamp, signed by ppé1f‘i6,14§¥é__2 the collector of the district and the said gauger, which shall state the 3,5 s"?? V ,7- °· date when aflixcd, and the number of proof-gallons, and shall be as fol- 243Z’’ p` lows: ' U. S. r. Two Hundred Barrels Whisky, 2 Woods, 54.
 * ,,°2§°°l° d°°l°rs’ the Commissioner of Internal Revenue, and shall, on the same day on