Page:United States Statutes at Large Volume 44 Part 1.djvu/760

 § 244 A \ TITLE 26.-——I1&"TEIi correct system of inspection, weighing, marking, and gauging . of spirits. (R. S. § 3249.) ° 244, Gallon dedsed.-—-In all sales of spirits e gallon shell be held to be a galley: of proof spirit, according to the standard prescribed in section 243 of this title, set forth and declared for the inspection and gauging of spirits throughout the United States. (R. S. § 3250.) _ · 245. Tax on distilled spirits.-There shall be levied and col- _ looted en all distilled spirits in bond on Febrliery 24, 1919, or that had been or may be thereafter produced in or imported into the United States, except such distilled spirits as are subject to the tax provided in section 253 oflthis title, e tax of @.20 (or, if withdrawn for beverage purposes or for use iu the manufacture or production of any article used or intended for use as a beverage, a tax of $6.40) on each proof gallon, or wine gallon when below proof, and a proborttonate, tex at a like rate on all fractional parte of such proof or. wine gallon, tobe peid by the distiller or importer when withdrawn, and collected under the provisions of existing law. On all distilled spirits on which tax is peid `at the noubeveruge rate of .£.20 per° proof gallon and wliieh are diverted to beverage purposes or for use fu the manufacture or produc-~ tion of any article used .0r intended for use as a beverage,. there shall be levied and collected an Uadditloual tax of $4.20 on well proof gallon, and a proportionate tax at ga`. like rate oi; all fractional parts of such proof gall0n,.t0 bepald by the person responsible ‘fo1·°such diversion. '. (R. S. § 3251; Feb. 24, 1919, c., 18, 5, 600 ta), 40 Stet. 1105; Nov. 23, 1921, c. 136, d tooo,-42sm.2s5.>  » ° ~   · 246. Same; stamps; time for payment; deposit in warehouse.-Tlle Commissioner of Internal Revenue, `with the approval of the Secretary of the Treasury, shall prescribe {end furnish suitable: stamps denoting the payment of the internal- .. revenue tai imposed by section 245 of this title; and shall, by assessment or otherwise, cause to be collected the tex on any fractional gallon contained in eachpaekaée coxitainlug dlstllled spirits as ascertained by the original gauge, or regauge when - made, before or et the time of (removal of such packages from warehouse or other place of storage; and all provisions of existing laws relating to stamps denoting tl1.o-payiqent of iny terusl-revenue tax on, distilled spirits, m far as applicableyare extended to the stqmps provided for in this section. The. tax herein imposed shall be paid by the ~. distiller of the spirits, on or before their remote! from the distillery or place of storage, except ln ease the removal therefrom withoqt payment of tax` is suthorlzw by law; and (upon spirits lawflnlli deposited in shy distillery wuehouse, or other bonded warehouse, established under internal devemle jews) within eight years from the dsteot me original entry for deposit tu any distillery werehouse, or from the date of original gduge of fmlt brandy ‘ d@ited in %Cl11.'b0Bd8d‘,W£!9h0USé,·€XC€{)flEl case of withdrewol thereirom without payment of tax as autllorlged by law and except as provided in section 248 of this title. ‘ -(A;1g. 27, 1&4, c. 349, S 48, % Stst.'563.)‘ ‘, ‘ ‘ ‘. . 247. Same; preparation had issue of stsmps.-é-·All stumps required for distilled spirits shall be engayedo in their several l;lnd_s in book form, and shell be issued by the Commissioner ot Internal Revenue to may collector, upon his requisition, in such numbers ss may be ¤ec@ry in »the seversl_dlstricts.f Each stamp shell have an engraved stub ettsched thereto, with e o nllmber thereeu corresponding with as engraved number on the lstemp, and the stub shell not be removed from the beck. And ,, there shall he entered em eeéh stub such memoranda of the contems of its eorresponding steurp, as shall be ¤¢€€$€4ry: to pre- o serves perfect record of the use of sueh staulp when detached. (R. S. 5 3312·)·. , ._ · ‘ . 248. Same; spirits in bonded ivarehousm during prohibltloxi period.-—-Tlle tax lnnpoeed by, sectiuu ,245 of thistitle on dis-

BNAL REVENUE 7-IG tilled spirits intended for beverage purposes shall not be duo ur payeble on such spirits while stored in any distillery, bemlml warehouse, or special or general bonded warehouse, and whi<·i¤_ pursuant to any Act of Congress or proclamation of the Pref;. dent of the United States, can not be lawfully sold er rem•»v»Y1 from any such warehouse during the period of prohibition firm by such_Act or proclamation. (Feb. 24, 1919, c. 18, §‘ Gel} (ln, °40 Stat. 1105.) 9 [ 249. Samerliability for tax; lien.-—Every proprietor or wei sessor of, and every person in any manner interested in the uq., of, any still, distillery, or dletllling apparatus, shall he jointly and severally liable for the_ taxes imposed by lu_w on the distilted spirits produced therefrom, and the tax shall be e tim lien orrthe spirits distilled, the dlstillery used for dlstilling the same, the stills, vessels, ilxturee, and teels therein, the lot entract ot lend whereon the said dlqtlllery is situated, and on any building thereon fromthe time said spirits are in existence as suelr".until the seld tax is paid. »(R. S. +3251.) 250. Same; preducts of distillation emtaining spirits.-All products of `dlstillation, by whatever name brown, whieh contain distilled spirits oralcohol, on which‘the tax, imposed shy lawhes not been paid, shall be considered and taxed es distllledspirlts. (B.‘S. 5 3254.}, · _ . ‘, y i 251. Same; · tax cn" spirits removed without depedte in wnreh0nne.—'1‘he tax upbn `eny distilled spirits removed from the place wherelthey were dlstilledand net deposited ie behded warehouse as` required by law, shall, at any time, when knowledge ot such fact is obtained by the Commleeloner of Internal Revenue,  assessed by him`·upon ‘the` dlstiller of the. same. hud returned to the collector,. who shall immediately dmanr] _ `payment of, such tax, and.: upon the negleet or eremeal et payment bye thedlstiller, shall proceed to, collect the same by distraint. But this provision shall nef excllxde {any other remedy or proceeding provided by lewf (R. S. § 3253.) . ._252.l Same; imported perfumes containing distilled spirits.-- There.shall· be levied hud collected upen all perfume: lmperted into the United States containing distilled spdrlts, a tex ef $1.10.- per 'wine gallon, and {proportionate taxi at an like rate `onall fractional parts of such wihe.gal‘lon.___`Smh tax `shall be collected by the `collector ot euétoms and deposited es Einternul-·revenue collections,  such rulw_ land regulations as the commissioner, swith the apprersl of the Seeretgry, may · preserlbe. (Feb. 24,.1919, c. 18, § @(1:), 40 Stat. 1198.) · ‘ 253. Same; Beer taxi-Q-Upon all distilled spirits produced in or lmported inte the,United States upon whleh- the, internalrevenue. thi imposed by levi prior to February ¤24, 1919, has been paid, and which, en February 25, 1919, were held by any person and intended ter sale or ter nee ln the manufacture er production ot, any article intended for vale, there shell. he levied, eésessed, qolleeted, and paid a Q Boer tex of $339 »(·l£ intended for sale for bevewsv .purp& or for use le the lmanutnctnre or production of any ertlcle used or intended for, use ‘as a beverage) on each proef @11011,. and a proportlenatel tax at an like rnteon all frectionel parts et euelx proof gallon. _ (Feb. 24, 1019, e. 18, Q em, 40 ;s•;m;.l1107.) .. _·254.` Same; "sddltleml tex on rectihd, perided, or réned distilled spirits er Wines; locr tax.-In addition to the tar: imposed by this chapter bn distilled spirits nndwlnes. there ebell be levied, ¤%sed, collected, and paid e tex of 30 cents ,0ll eaeh proef gallon and e proportionate tax at e like rate on all »1'ractien;1l parts·_oI shell proof gellen on all distilled epirits ` er Wilkes rectified, purlhed, or redneck after February 24,1919, in euch rnaxmer,.and cm all mljrtures produced after February 234,.1919, in snch manner, that the person eo rectlfylng, purify- ing, rehning, or- mixing the same lee rectlher within the Meehing of seetlen 204 of this title: Premlded, That this. tai shell . not apply to gin produced by the mdlstllletion of a pure spirit over junlper berries and other aromatic:. l