Page:United States Statutes at Large Volume 44 Part 1.djvu/758

 § 2225 TITLE 26;-»-zyzmzzzs at the tax as the number of calendar mmxths (including the $2 month of sale) remaining privy to the following July 1. . _ This section shall not apply to vessels cr boats used without 2g pmdt by any benevdlent, charitable, or religious organizations, exclusiéely fdr fdrzaidhing aid, comfort, or relief to seamen. E! . (June 2, 1924, 4.01 p. ml., c. 234, 5 703, 43 Stat. 328.) F - 1 qi — 225. Vintmzrs, apdthecaries, manufacturing chemists, and 2, Eavdrixag extract mam:facturcrs.—Nothing in this chapter shall 22 be czmstrued tdimpcse d special tax upon vixgtnets who sell 2i wine df their own gmwth, or manufacturers who sell wide pwduced from grapes grown by others, at the place where the 2, mma is mddé or at the general busimgss cdice of such ‘ViI1tH€1; .21 BI mdmxfactureri Provided, That no vlntncr or manufacturer 2* shali have mci·e than cxxeotiice for the sale of such wine that 2_ shall be exgmpt from special tax undgr this section ;“ nor shall 2, any special tax be imposed uptm‘i1p0thecaries as td ygitled or ' spiritucus liquors which they use excluskely in thegbrepdtation 3* or makingmp of medicines. _ . .',· _ . Nd: shall any special tax bejqappsed upon manufacturing chemists or davdring extract manufacturers for recovering- tax! gl paid alcohol or spirituous liquors from drags- or. ·mdrc of ipercdldtidu 01* extraction, if uid recofered alcohol or spirituous liqdurs bedgaixx used inithe manufacture of Havoriuglextmcts. ’ 3. (B. S. § 3246; Md?. 1, 1879, c. l25, § 5.20 St&t._334_; Mar. ·3,` 1915,c.78,38St&t.S93.). _ — _ .  l l     _ 3 226. Retaii liquor dqalcrs, dn. passenger trains, steamboats,. dr other vessels.--Nothing contained in this chapter ‘slmll».pre¢ _ vent the issue, under such regulations as the Commissioner of 3 Internal Revenue may prescribe, of Special-t;1x Stalups. to pdr- 3 $9118 carrying du the business ot retail dealers in liquors or g retail daaleys lu malt liquors, `fup0ll.D&ssc11ger  railroad tmixts 3 GI upon stedmbcuts or other vessels eugageclin the busingss of 3 carrying passengers. (May 8,.1876,. N0._10, 19 Stat. 213;·Oct. 3 1._1@~Q, .0. 1244, $ 26, 26 Stat. 618.). ~ 2 Chapter 5.-—-DISTljLLED 'SPIRYI‘S,» \VINES, AND DENA·. TUBE!} ALCOHOL. . "— t ° { ‘  Al 3 SHSTILLED `Sl*ll§lTS; TAX ON D1STl£,LE_D SPIRITS itat? ,_ GIJNERAL ltEGUI.ATlONS ·  Sec.   - Q 2-11. Bidtilldr dlcedned.  242. Distilled spirits clgdued. . ; 243. Stmadaxdct pmoflfapirltsg [)i‘€V€§l1ti0H_Of frauds. § 244. Galidn dgdmzd. . I ·  245. Tax ca distilled spirit;.   __   Q 248. Same; stamps: tlmé fdr payment; deppsltln warehouse.  2-;*1. jimde; preparatioxzdud issue at stamps. ‘ ‘ 248. Salud; dpixiits in bonded warehouses ~durixi_g prohibition period. . -€ 249. Same; liability for tax; lieu. " ‘ . · ‘ 250. Same; pmducts of distillation containing spirits. . _ .251. Same; mx im spirits removed withdut. deposit in warehouse. ,\ f 252, Ssame; imphrtcd pertumu cc¤taldm:.distllled spirits. ` 253. Same; dmv tax. -   . ‘, " · ’ ) A 25i. Sand; addit§¤¤.s.i tax em :·ectiiied,· pnirlded, or reuned distilled j . spirits dr wlzaes; door mx. · * ‘ 255. Roctiddr at spirits; business regulatddi Pdyment of tax. _ 2.%. Tax QB dlcdhslic cdmpoumls {wm Porto Rico. ‘ { . ' ‘ 257. 'li‘dx·paid spirits udt tu remain GB distillery premises. . 255. ·1k;ta.inlng packages dn stlspicidn. I _» A ·. _ 259. Adding substmacds to create tlctitlous proof; penalty. ' 266. Ending tax; fdrfditure. ·, . -_ . _ _ 261. Distiller defmudlag or attempting to detraud United Stdteh f » · outa:. . ~ “ `_ ` { ' 262. Spirits wld uddcr judicial process subject to tulx; dale. of spirits [ · for taxed. · · ‘_ ' 263. aAz·ccum.al»i1ity (dr pump books; export `qtdmps. ` 2 . 264. \\’lmlesale liquor. dealers" vamp; ln exchnugd for stamps for ., rectltied spirits; discontinued stumps. ` 265. Using, issuing, dr pexmlttlug use ofstamps contrary to law. _ 266. Fdtielttam at umtimped packages. » ` 1>ll$TlLIJ€RlBlS"°"ANQ 1>I»8<DiLL!NG_ REGULATIONE. RECTIFXERS  J 28lX. Registry of atlllsa gud npps.:·atu¤.‘ » ` Q l . l 2*42. Ndtlce of lutentlda to carry em tbmlndss at distil1¢r,¤x· i~¢¢ti¤e1·. » 253. Ndtlce of imentlcm to rectify. ` 4

VAL ·~REVENUE ac. 4 ~ I4. Bond of distlller. x5. Same; approval. 36. Same; distlllcr to be owner in {nr nlnlplr, Gr have written cnnsrnt of owner. K7. Refusal of bond front pérncn convlctrd. 38. Plan of distillery. 39. Surveys. of dlstlllerics. l 90. Notlge by mnnufacturc2· of still; setting up still without prrmit. 91. Di tflllng on certain prrmiseq prohibited. B2. Bécelvlng cisterns. " _ { · ‘ T3 93. Breaking locks nr gaining access °to cistcrn or building. 94.. F‘u1·¤uces,_ tubs, doublcrs, worm tnnks; _ ., 95. Apparatus and fnstéuings. § l — 96. Small distllleries exempted from certain requirenrentn. 97. Bra¤dy··mnde from applei and other fruits; exemption Irnnx requlreugcnts. _ = 98. Distilléry.lrept_acccsslble. _ _ { ._ 99. Entry and examination cot dintillerlee.: obstructing 0§cer; {ny- . · felture.     ’ D0. Sanity; facilities-for examination: penalty for nnglnct. 01. Inntallntionot meters, tanks, gndnther spmmtuq. 02. Examination. of dlsstlllcries; destruction `ot pipes nnlnwtnlly “ concealed. ` z ) 03, Signs put up by ·dl·stl1lérs, rectihcrs, and wholesale liquor dealers.; penalty for nonpomplinnm. _. ’ 04. Same ;· penalty for unlawful usc. _ a Q5. `Distillers carrylngon business without compliance with lur. 06. `Carrying my-distillery without giving bdud, and so forth; penalty.; .»1’or$cl_tures.§ ··  F  07. Mash; wort, nm! vinegar; vinegar tacteries. _ 08. Vinegar factories; operated prior td`M¤rcl§ 1, 1879. LQ9. Dlstllllng between 1f p. m. of Saturday and I a. . of Béondny \ prohibited. I ` .10, Same:`cxcéptic¤.` , 11. Using material nrremovlng spirits [ln absence of stcrekecper. 12. Drawing ol! watérxnnd cleansing worm tub. . ‘ 13. "Fernwnting tubs ;" emptying And. mlm;. 14. ·l>istilléré’ books; gutrles to bn made, _ ¤15. Same`; maintaining at distillery; inspection and preservation. 16. Same; false entries, or néittlng to kérp or nrcldncm gl. ii?. Using false weights or rne¢sures,.`or·unregisteretl nxaterlnls.
 * Dlstlllers’ returns; production to collector. “
 * 1 . Same_; number _0f barrels distilled.
 * 20. Same; monthly cx¤minatl~¢in:_assess;:nent..

lzi. Same; remission and refunding. tux` an de¤clt·ncy` in pmdnrtinn; . notmcation to fruit dlstiltcrs. — _ · l22‘. Exemption nt dlstillers nt ethyl nlcnhol from cértnin provisions. l23. Commencement of dl9t.illlng_; suitpnnslnn of work.; notice, 524. Réduction of capacity. _ . . I ' R25; Release pt d.l.sttllery~befnre judgment. . $28. Dgstructioul of distillery; wltnnsinn; retmbnrsrrnent. R2?. Burden" of proc! on claimant of spirits seixedi . $28. Rectl¤nr‘s `returnnj; unlsyrtully rectlfylng. . 329. Banks of rectlféers and vrnnlcsaleklenlen; monthly transcript. $30. Distillers selling own product; record at sales; trnnscrlnt ; —fnrltetture. ’ » l * 3 V. · 331. Purchase ct qunntltlés greater than twenty gunna; from are · `pcrsonl .  - . . _ ~ 332. Gauglng, inspection, and stamping of rectmnd nplrttm $33. Same; cash: nr packages dumped tnr nr recriveé from rnctltlcw ' tion,‘tn lm gauges! ang! marked. » . ‘ _  334. Filling blanks, andnmxlng and protecting stamps. _ 335. Splrltn drawn lntnnrw packnges in he gnuged and branded; returns., ‘ _ § ; 336.. Failure to nctlty intentinn to mctlfy; failure to éomply with · _ l requirements mr Jnarklng, branding, wd stamping casts or » packages; pnnaltf. { , . ‘ 337. Effnclng stamps and brands; from empty cnska; omission to emma, . _» nnd·_t.rnnnp—ortlng in vlnfntinn nt·‘lnw; penalty; forfeiture. 338: Buying or selling spirit mak; having inspection marks. ` 339. Changing stamps nn:} shifting spirits. ·· 340. Amxlug imitation stamps on `pacltrgrn:. penalty. _ 341. Removal within certain hours from distillery nr rrvtlncrn prem- BONDED WAHIQHOUSES, IHCLUDING DIS'l‘ILLERY~ WARE- ° HOUSEE, SI’EClALl WARl<§HUS.l~2S FOR FRUIT BRAND!. AND GENERAL HQNDED WARIs3HOUSES ‘ 361.'Dlntl1lnry wnrntmnsr. ' 362. Same; nsrby sucrenror in- business. V 863.‘.S¤n1¢; dlsmntinunnce and transfer nf rnerclmndlne. ‘ 384, S·i.mé_; itnrgkengers in clnnrge at dlstllléry nnd·xr_:trnhnusn. 365. Sams`; storekceper to keep certain records nf distillery.- r ·