Page:United States Statutes at Large Volume 44 Part 1.djvu/768

 \ e§ 314  TITLE 2G.—·INTER tion-aeration process is employed, that is, where the mash after .~ it xéevest the rhaeh tub ie messed through a dltering mechlxiej * before it is run. iiatu the fermentinx `tub,. ahd oxily the Bltered 11quer.p¤mee;g_g;s me Iermenting mb, me me abpmvm or the___ ··» ‘{;;3iftm'@Sner oi `llntersel Revenue being secnrred; ottemr than ` ence ih twenty;-four hours. Y The prorisioue hereof relating to mtratlen-yaeratioa precess  apply only to sweet-mash dis-: a uue¤·m` (12. e. 5 wss; my ze, ieee, eg 108, gr SQ.-`21 asm, 145;Ju¤e¤, 1910,1:. @942,36 Stat."59Q,}_ ° _  ‘ { e ¤l4,"`     f utrlu to be made.-»Every· pereon » whe makes pr distills spirits, or. owns Peghy still,. boiler, pr other » ressei used for the purpose ot distllling spirits,. or who has such still, boiler, or other r iessel so `used under; his sttperintendeeee, either as egeat or owner, or who usesiauyc such stil1,··_ beiler, er Gghér wml; shait   day _ to day `meke, ur xeause r ,,7;o.»be·%£de, is a   or  kept   in' suchiorm as the Qemmisslouer of Internal Revenue may prescribe,  1 tree and texact fetatry otf the ·_ hed of m¤:e¤·;e1g,»m1 the qusudty in pounds; dbmhels; orfgallons purchased by` him for the prodactieh ot leéirits,   whom and wheh ptirchased,` and bg what conveyance delivered `at_ said distillery, the ——ajmouxit· h paid therefor, the Mud and quantity of fuel   sior use in the Qstilieryr 9416 from_ whore  - the “amount paid ` iertiee or water for  in the distillery, the repairs placed en uid distillery or distilliug apperatiae, the [cost hthereot; and by W'h0@(_&Bd when made, sad of the name and”·residenee' ot · each person employed in or aboxitl the distillery, and in what eepacity employed. And! fin another book he shall xhake like eutry oi  qdhhtityv of   or other material used for the ° production of spirits; the time ot day. wheel any yeast or other  put iinto aey mash or beer for the purpose of exciting fermentation, the quantity of mash in each tub, designating the same by the xmmtier of the tub, the uixmber ot dry inches, that is to- say, the " number of inches between the top of meh tub and the surface ot the mash or   therein at'the— timeot yeastiug, the gravity e¤d_temperap;;rel of the beer at the time of yeaetmg;. and on every de} thereafter ‘ its quantity, ,; gravity, and temperature at the hour of twelve meridian; also; of the time when my fermenting tub is emptied, ot- ripe mash or beerrthe m1mber.oi"§alloes of spirits dletil1ed,_the number of mlloes placed in the werehoeee, imdsthe proof thereof, the member ot gallons. sold 5-or reinoved, with- the proof _ thereof, and the nam place ct business, and residence of the person to whom edd. (R. S.·!_8303_.) d Y V `°. d . _ 315, Same; maintniniag at- distillery; iixspection and preservntie¤ .—·~¢—-Tho books of every distillerl hereiubeiore required; shall always Pbe kept at the distillery. ahd be always a open to the inspection ot any revenue o&cer, and, when mled up, shell be prwerved by the dlstlller ter a period of not less than two years —thereatter,A- and whenever required shall be produced for the insmction otaray revmhe omcer. · (R: S.· $*3304.) ·· °. _ 316. Same; false entries, or omitting to keep. or prodqce.--- ~—-¥V‘henever asy talee entry is made in. or any entry required to be made fis omitted £rom,·either or the said books mexitionedyyiim sections 314 and 315* or this title with inteat to defraud or te ceneeel from the revenue omcers any tact or particular me quired te be stated and entered in either ot said boot, or to t mislead ih reference thereto; `_er any, dietlller as éforeesld omits or retueee to provide either of said books, mt cencele, -obliterates, ertdxtroys any part of either of each books, for ani J _entry·there1¤, with intent to defraud, or permits the same to be done, or meh books, or either of them, are not produced when required by ,l!3y‘1*%VB§1l10 omcer, the `d1etillQ’Y. dlstilllngd apé peretue, and the lot or tract ot lend on which it  and all pereehal property on reid premlew `used tin the budnees there , carried on, `sheil ue forteitx to the United Staten. And every person who makes such false entry, or omits to make any entry hereiubefere required me be made, with the intent aforesaid, or

cmp msvmvuu l 7 54 who causes or procuree the same  dope, or fraudulently czm‘cels,¤obliterates, or dmtroye, any part of mid books, or any _ entry therein, or wllltulli tulle to produce such books; oar either ` of them; shall be lined nqtless thi; $§09,` nor more tlmnv $5,000, and imprisoned not less. than six mouths, nor more than two years._—(R.»S.§3305.) _ ‘ _, · f “ 317; Using `filse weights or summa, or unregistered nea- person who knowingly Bees my false tweighmé, or measures in ascertaixilngt weighing. or  the qmm-. title; of grain, meal, or, vegetable materlels; or otherksubstances to__be_used for dktimtbu, shsllhe ilned less than one- ymr nor more tlianihrectymrs. Any person who uses any molham,`beerQ or other substanm, xvhctherjfermeuteti on the premises or el§éwhere,‘;for§;·the pmpme df producing spirits, before ai; account oflthe same is    the proper {book proyidediror thatpurpose, shall forféltgnd pai me sum or. $1,000 fo1··each‘o¤m’no committed; (Il. S; l ®6.)  ‘ ,3_18.-Distillers? produc&¤ to collector.-—-Oo the _1st day fof egchr mouth, or within ” die days. thorafter, every t distillexishall repdcr to the collector of thewrlct ui iecomzt iii dlipllcate, taken froxii his  htdtiug the quantity And kind ·ot_`matei·ia1e_ used for the production oth spirits. etch day, o;ud_' the nukhber of wluegallons end of proof gallons of spirits .prod31?:ed land pldced in wdrehouee; And the dlsmllcr or the ptilldipdl manager or me mmuery emu make eedmmnbe gthe 1'ollowirig. oath, to be attached to `soid return;. “I, -—-—-—— -—-T-—, distlller (`or principal manager, as the cose mnythe) ct the distillery _ at  do. solemnly sweor that, yslme the date of thejlast return of the of mid- distillery; dated .·—#-¢—-—"day'Yot -¢·——-—-+ to--l—#-—-·’day` of };-—-Q--, ¥héth.imlmlve, there wes produced in said distillery, and yrltlidrawxi and placed ln p warehouse, `the. niamber of · wine gellom ned gallons ot spirits; and there were actually mowed dud md in sold distillery, and consumed lu_ the production of kplrlts therein, the several ,`q¤dntit:led_ oi {mln, sugar; molasses, and other ‘_IH&t€l'_l&]"S respectively herel1;hefo_re‘,.epecl¤ed,` and no p more.? One of the said duplicate returns shall he transmitted by the collector to the Commissioner or Internal Revenue. MR; s. lsaov.) l or . l · _ ‘_ t _ 319. Same; mmiber of barrels   distiller tllledby him, counting forty gillloua df proof spirim to the ml`- rel; whenever sqch qretum is demanded by the collector of tm district; (R. 8.18308;) ‘ . · ° 320. Same; monthly examination:  the receipt of>the_ dlstillefs °retum;in each month, the Commiwiouer ot Iritemal Revenue shall inquire and determine irhether the distiller has .acconiuted’ for ell the grain. or ¤rc»In& used, and all the spirltg, produced by him in the preceéng month. It he is satlstled that the distiller has reported all the spirit: produced by him, and the quantity eo reported is found to be less than S0 per cehtum of the producing capacity ot the dietlllery as estimated according to law, he shall make an assessment for such dedcicncy at the rate of tax lmwd by law `for every proof gallon. In determining the quantity of grain used, ¤tty-slx pounds shall be accounted as a bushel; and if the commissioner dude that the dlstlller has used any grain or molasses in excess of the capacity of his dismlery an estimated according to law, he shall make an amsemmt against the dlstiller at the rate go immd for every proof gallon of splrltd that should have been produced from the grain or mola@ so used in excess, which nswment shall- be made whether the o qudutlty ot spirits reported is equal to or exceeds M pa centum ot the producing capacity of the distillery. d It the commissioner dud: that the distiller has not ncconuted for all the splrlte produced by him, he shall, from all the evidence he can obtain, determine what quantity ot spirits was actually produced by
 * 10t.1ess’ than $500 not more than-.`5,000,    not
 * shall mike a return of the number of barrels of spirits diag