Page:United States Statutes at Large Volume 44 Part 1.djvu/2243

 2229 ‘ mm Distilled Spirits and \Vines——C‘ontinued `Rectitied spirits, additional taxi on, p. 746, § 254 Rectitiers _ H ` Bond required. p._747. § 255 - Books required to be kept by rectiiiers, p. 756, § 320 Business regulated, p. 747, § 255 " ` Distance between rectifying establishment and dis-_, tillery prescribed,`p. 752, § 305 · ` `Notice of intention to carry on business, p. 748,_§§. 282, 283 - · ` Notice of lntentionto rectify, penaltyfor. failure to 8 * give, p. 757, § 336 , · · ot·cupa:`ion tax, `p. 740. § 204 _ - Payment of tax on rectified spirits, p. 747,. § 255 ~ Penalty for doing business without payment of special tax. p. 739, § 193 · . ‘ Penalty`for unlawful acts not specifically penalized, ,_ p. 845, § 1189 ‘ —_ ` Purchase from other`_thaii authorized distiller, wholesale dealer, or rectifier. limit of quantity, p, 757,_ Removal of spirits from rectifier's Iginises in nighttime prohibited, p. 758, § 341 · Returns required by rectiiiers, p. 756, 5 328 l _ sign required on place of business, p. 752, §§ 303. 304 Special tax on business, p._740, §_204 " Unlawful rectifying, penalty, p. 756, §. 328 ` — Refundment of taxes paid, p._ 737, §§- 150-152 ? _ Remission of tax on lost `spiritsj covered liyinsurance, p. 762, § 380 _ " . ‘ . R Removal of spirits from distillery or rectitier's premises. time for, pj 758, 5 341 * · _, ‘ · Removing spirits or wines under other tlian trade nannies, penalty, p. 844, § 1179 l “ l _ _· » _ Rum, withdrawal from bond for denaturation. D. 771, § 482 Sale of forfeited implements, disposal of proceeds, p. 844, I 5.1182 . . _ . _ .` " Sale of spirits under judicial process subject to tax, p 747, ~ § 262 ’_ i. » _ ' Seizure of spirits for violation of law, burden of proof as * to fraudulent intent, p. 756; 5 327 ·. ' Sor;;liuin.·sugar, withdrawal of spirits for manufacturing purpose, p. 768, $424 _ ` Sparkling wines, tax on, p. 770, § 450 · Stamping by gaugcr, see Gaugina, inspection. and stamping. ‘ supra · · 2 ‘ Stamps ». · · Accountability of collectors for stamps received. p. 748. Books of stamps issued and charged `to collectors, .p. 748, 5 263 ’ _ l l)iscont·innam•e of certain stamps authorized, p. 748, n 5 264 l. · A Effacing stamps on empty casks,  758, § 337 8 Exchange of stamps, p. 748, § 264 ‘ - »Expoi·t; stamps, rate of charge against collectors, p. 748,.§_263 Q ‘ . - · .- ‘ Forfeiture of nnstamped packages, p. 748. § 266 - Form prescribed by commissioner, lp. 746, 5 246 Instruments for attaclnlng and canceling stamps furnished by_ commissioner, p. 843. l 1171 °, Monthly returns. by collector of tax-paid stamps, .p. 748, $ 263 » _ _ ‘ Preparation and issue of stamps, p. 746, 5 247 . Taxon wines paid by stamtns, p. 770, 5 452 - 1- Time for atllxing stamps, p. 746, 9 246 ° ‘ Use for payment of tax, p. 746, 5 246 Using, issuing,'or permitting use of stamps contrary to law,. penalty, p. 748, 5.265 °

i‘X Distilled Spirits and \\'ines———Continued Stamps~——Continue¢l _ ` Wholesale liquor dealers' stamps in exchange for ` stamps for rectified spirits, p. 748. § 264 i Stills, see Distilleries, supra Storage of spirits. see Bonded warehouses, supra : Distillery warehouses, supra _ St0E’9_k€O{l€l’-gZlllg€PS See also Storekeepers. infra (fornpensation, p. 727, §§ 4648 Consolidation of duties. p. 726. § 44 Detail for duty in other districts, p. 727. § 50 I Duties, p. 727, § 45 . l Leaves of absence. p. 727. § 51 . — . Number of storekeeper-gaugers in collection district. p.· 727,_ §  ` Otiicial bond, p. 727, § 45 , 4 `* · _ Transfer to other places of duty. ‘p. 727. $49 Storekeepers · · ·· ·See· also Storekee;>et·-gaingers. supra ·Appointment. p. 726. § 35 · . _ _ . . Assignment to fruit distilleries. p. 771. § 455 Assignment toother places of..duty. p. 727. § 49 Assignment to \V!1l'€ll0l1S(‘S.;-I). 726, § 37 . Compensation. p. 726, §· 36: p..'727. §§ 47.  _ _ Detail foli duty inrotlrer districts. p. 727. § 50 _ e Distillery and distillery warehouse ai charge of store- . Okeeper, p·.‘ 759, § 364 ' _ Leaves of absence, p. .727. § 51` ` ' Number of storekeepers i_n_ collect  . @ ict. p. 727. A Record to he kept by storekeeper. p. 759; § 365 Temporary appointments. p. 726. § 38 Unlawfully removing or allowing spirits to be removed. p. 765,.§ 405 O l · _‘ ‘ " _· Warehouse books and returns of storekeepers. p. 765. ‘ § 406 [ Subjects of tax _ · — _ ` Imported- perfumes containing}.: distilled spirits, of 746, § 252 · ‘ ‘ _ Products. of distillation containing alcohol. p. 746. § 250 - - · _ i · _ . Spirits removed 'froin distillery without deposit in . warehouse, p. 746, § 251 _ Y _ U Tak on fortified wines for `nonbeverage alcohol. p. S60. § 59 Tax on spirits, rate of imposition. p 746. § 245: p. 1967. . . § 245 I _ · · _ _ ` Time for payment of tax. p. 746, §§ 9¢6>—24S Vintners, when exenipt from tax ion dealers. lp. 744, § 225 V\’arehou>se for storage of spirits. see Bonded. warehouse, _ supra; `Distillery,_ warehouses. supra Wholesale. dealers · . . _ Books required to be kept; p. 756, § 329 ` Occupation tax, p. 741. § 205 . . _ Penalty for acts not specifically penalized, p. S45. § 1189 Purchase from authorized rectifier, distiller. or svholei 4 sale dealer, limit of quantity. p. 757, § 331 ‘ _ Signlrequired on place o1~business. p. 752, §§ 303, 304 Wines _. · · · _ Allowance for unvoidable loss during cellar treatment. _ .p.7r1,»t4m ~ —· · ‘ Blending fortided wines in violatiorrof law, penalty. p.771»§4t62 .' · - ‘ _ n _Bond for payment of tax. p. 771.5 460 _ Definitions,".wine"’ and " natural wine" p. 768, § 441 .Detinitions,` " wine spirits and " sweet wine," p. 760. ` § 444* ·. ” Domestic wlnesi removalto lmndfid premises, p. 770, § 448 ·