Page:United States Statutes at Large Volume 28.djvu/596

 FIFTY-THIRD CONGRESS. Sess. II. Ch. 349. 1894. 567 States, and Acts amendatory thereof, shall be at the rate of tax imposed by this Act on each proof gallon. ‘ Sec. 61. Any manufacturer Ending it necessary to use alcohol in the M¤·>1¤·>1i¤¤¤¤. M- arts, or in any medicinal or other like compound, may use the same under regulations to be prescribed by the Secretary of the Treasury, R¤s¤1=¤¢i·>¤¤- and on satisfying the collector of internal revenue for the district wherein he resides or carries on business that he has complied with such regulations and has used such alcohol therein, and exhibiting and delivering up the stamps which show that a tax has been paid thereon, shall be entitled to receive from the Treasury of the United States a R°‘>=**°°‘*¤¤- rebate or repayment of the tax so paid. Sec. 62. That no distiller who has given the required bond and who d,§g{§*_Q;g P'°d“°* ”Y sells only distilled spirits of his own production at the place of manu- ` facture, or at the place of storage in bond, in the original packages to which the tax-paid stamps are affixed, shall be required to pay the special tax of a wholesale liquor dealer on account of such sales: Pro- 1mm. vided, That he shall be required to keep the book prescribed by section Rm"! Of Samthirty-three lumdred and eighteen of the Revised Statutes of the United R- S-.¤<><>- 3318, v· 644- States, or so much as shall show the date when he sent out any spirits, the serial numbers of the packages containing same, the kind and quality of the spirits in wine gallons and taxable gallons, the serial numbers of the stamps on the packages, and the name and residence of the person to whom sent; and the provisions of section five of an · Act entitled "An Act to amend the laws relating to internal revenue," V¤¤°·1>·3¤9· approved March fifth, eighteen hundred and seventy-nine, as to tran- . .’ scripts, shall apply to such books. Any failure, by reason of refusal n,f,f,Q]‘gQ{sf;;cQy*tf“’· or willful neglect, to furnish the transcript by him shall subject the P ` spirits owned or distilled by him to forfeiture. ` Sec. 63. That storekeepers, and storekeepers and gaugers, when kggfgffj ‘° '*°’° transferred from one distillery to another, either in the same district or` in diiierent districts, shall receive compensation not exceeding four dollars per day during the time necessarily occupied in traveling from one distilleryto the other, together with actual and necessary traveling expenses. ‘ ' Sec. 64. That the officer holding the combined office of storekeeper k_£I;Qf,f1ggj{f,ggj?" . and gauger, under the provisions of the legislative, executive, and judicial appropriation Act, approved August iiiteenth, eighteen hundred V°*· 1** P· *52- and seventy-six (Nineteenth Statutes, page one hundred and fifty-two), may be assigned by the Commissioner of Internal Revenue to perform the separate duties of a storekeper at any distillery, or at any general or special bonded warehouse, or to perform any of the duties of a gauger under the internal-revenue laws. And the said officer, before entering l*·>¤¤· upon the discharge of such separate duties, shall give a bond to be approved by the Commissioner of Internal Revenue for the faithful discharge of his duties in such form and for such amount as the Commissioner may prescribe. Gwgm, dunes_ Sec. G5. That internal-revenue gaugers may be assigned to duty at distilleries, rectifying houses, or wherever gauging is required to be done, and transferred from one place of duty to another, by the Commissioner of Internal Revenue, in like manner as storekeepers and storekeepers and gaugers are now assigned and transferred. M md Tm Sec. 66. That section thirty-three hundred and twenty of the Revised nsf ,,,._§§§,_,,_3m_ Statutes of the United States, as amended, be further amended by ·¤¤•=¤¤¤¤- striking out all after said number and substituting the following: _ “ Whenever any cask or package, containing live wine gallons or G““""€·°‘“· more, is filled for shipment, sale, or delivery on the premises of any rectifier who has paid the special tax required by law, it shall be inspected and gauged by a United States gauger whose duty it shall be to mark and brand the same and place thereon an engraved stamp, S*“'“*’·°*°‘ which shall state the date when ailixed and the number of proof gallons, and shall be in such form as shall be prescribed by the C0mmlS· sioner of Internal Revenue with the approval of the Secretary of the