Page:United States Statutes at Large Volume 18 Part 1.djvu/726

 654 Trn.1: xxxv.——1NTERNAL REVENUE.—Ch. 5. News of ¤¤¤¤¤- Sec. 3349. Every brewer shall, by branding, mark or cause tobemarked f:g;‘{(";’(l'· ‘:;’·» “’ lf upon every hogshead, barrel, keg, or other vessel containing the fermented ,,86,,, l,e,,,,l,;°‘$0, liquor made by him, before it is sold or removed from the brewery or removing marks, brewery ware ouse, or other place of manufacture, the name of the per- &¤- son, firm, or corporation léy w om such liquor was manufactured, and the 13 July, 1866, c_ place of manufacture; an every person other than the owner thereof, 184, s. 55, v. 14, p. or his agent authorized so to do, who intentionally removes or defaces 16%. June, 1872, cl suclh merge therefqoln, shalllbehllalple to li penalty of iiflsy dqllers mr each 3,5, gl 25, v_ ,7, pr cas or o er vesse rom w it e mar is so remove or e ace . Pm- 24S_ ceded, That when a brewer purchases fermented liquor finished and read for sale from another brewer, in order to supply the customers of such purchaser, the purchaser may, upon written notice to the collector of his intention so to o, and under such regulations as the Commissioner of i??'?.? *§$.`é°fi§‘§ "l“’J"°§°'"’¥.’- flf“”h hi? °"€`  $3323 will n e p ac w ere is rewery 18 Sl ua wi the fermented lllquor so (purchased, and to be so rembved; the proper stamps to be a xed an canceled, as aforesaid, by the manufacturer before removal. permll l,, carry _ Sec. 3350. Whenever, in the opinion of the collector of any district, on business at an- it becomes requisite or roper, by reason of an accident to any brewery <>th¢; P}¤¢¢_g¤ 85- therein, by tire or flood, or` of such brewery undergoing re irs, or of [{Y’_Yljj°_‘lEf'; other circumstances, that the brewer carrying on the same shlilll be per- 6 June, 1872, c. mitted to conduct his business wholly or in part at ome other place gg ¤·26» V- YB P- within such district or an adjoining district for a temporary period, it ‘ shall   lawful for such collector, under such regulauons an sub]ect to such limitation of time as the Commissioner o Internal Revenue may prescribe, to issue a permit to such brewer, authorizing him to conduct is business wholly or in part, according to the circumstances, at such other place, for a period to be stated in such permit; and such brewer shall not be 1‘€w1lT€(l to pay another special tax for the purpose. Unlummled bac. 3351k hen maltgiquor 00:1 tun liquor, in the iirst stages of ferworts soldtoother mentation nown as un erment worts of whatever kind is sold by Faggvrv; b 0W one brewer to another for the purpose of producing fermentation or en- lqeleing old or stale ale, porter, lager-beer, or other fermented liquors, it 312 large, `isle, e. s a not be liable to a tax to be paid by the seller thereof, but the tax 249. - . - lp- on the same shall   paid by the purchasenthereof, when the same, hav- ‘ mg been mixed with the old or stale beer, is sold by him as provided by law, and such sale or transfer shall be subject to such restrictions and regulations as the Commissioner of Internal Revenue may prescribe. Possession or Sec. 3352. The ownership or possession bv any person of any fer- §;€¤¥:€;¤l:•=d lilivvr mented liquor after its sale or removal from the brewery or warehouse, wm_ehgL:‘s‘;v“w,;g“; or other (place where it was made, upon which the tax required has not lu ,,0, wld, mm been pal, shall render such liquor l1able to seizure wherever found, and ogeianel-e. to forfeiture, removal under said permits excepted. And the absence 13 July, 1866’c_ of the proper stamps from any hogshead, barrel, keg, or other vessel l84,s.57,v.14,p.167. containing fermented liquor, after its sale or removal from the brewery 3,2 §lgg¤%1l8*2é4g· where it was made, or warehouseas aforesaid, shall be notice to all persons -é that the tax has not been paid thereon, and shall be prima—facie evidence to be notice myd of the non-payment thereof. id . evgsslflzal or de- Sec. 3353. Every person, other than the purchaser ·or owner of any facementofstamps fermented liquor, or person actin on his behalf, oras his agent, who gig;??" 2:5;** 6 intentionally removes or dcfaces the stamp or rmit affixed upon the T3--J;“?;’$?i,&': hogshead, barrel, keg, or other vessel, in whichxthe same is contained, lu, ,,_ 56, v_ 14, p_ shall be liable to a fine of hfty dollars fOl' each such vessel from which 167. the stamp or permit is so removed or defaced, and to render compensa- 312 lugs, :8;%  pon to such purchaser or owner for all damages sustained by him there- 249: · · · · · rom. l i 3;;:* lllé Sec. 3354. Every person who withdraws any fermented liquor from any Smmml packages hogshead, barrel, keg, or other vessel upon which the propler stamp has forbottling, orbor- not been affixed, for the purpose of bottling the same, or w 0 carries on,