Page:United States Statutes at Large Volume 49 Part 1.djvu/1986

 74TH CONGRESS. SESS. II. CH. 830. JUN E 26, 1936. 19 41 SEC. 20 2. Section 3295 of the Revised Statutes, as amended R . ., cc.3295, 6 .637 . (U . S . C ., 1934 ed ., title 26, sec . 1236), is further amended to read as follows "SEC. 3295 . (a) Whenever an application is received for the Gauging, branding, and sta mp ing s pir its removal from any Internal Revenue Bonded Warehouse of any cask before removal from or package of distilled spirits on which the tax has been paid, the war ehous e . storekeeper-gauger shall gauge and inspect the same, and shall, before such cask or package has left the warehouse, place upon such package such marks, brands, and stamps as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, shall Erasure of marks, etc ., when ca sk em p- by regulations prescribe, which narks, brands, and sta mps shall be tied . erase d when such cask or pac kage i s emp tied . "( b) The Commissioner of Internal Revenue, with the approval ingbydisttilleg brand- of the Secretary of the Treasury, may, by regulations, from time to time, require any distiller, at his expense and under the imme- diate personal supervision of a storekeeper-gauger, to do such mark- ing and branding and such mechanical labor pertaining to gauging required under this section as the Commissioner deems proper and determines may be done without danger to the revenue ." SEC. 203. Section 3290 of the Revised Statutes (U. S. C. 1934 ed. U. S. C see. 3290, .,p.12p.636 . U.s.'c 1-12 . title 26, sec . 1811 (a)) is amended to read as follows : "SEC. 3290 . Whenever any storekeeper-gauger employs any owner, Storekeeper-gauger employing distiller, agent, or superintendent of any distillery or Internal Revenue etc.. to use his brands, Bonded Wareho use, o r any person in the service of such owner , or discharge his duties. agent, or superintendent, or any rectifier or wholesale liquor dealer, or any person in the service o f such rectifier or wholesale liquor dealer, to use his brands or to discharge any of the duties imposed upon him by law, he shall, for each offense so committed, be subject Penalty. to a fine of not more than $1,000. This section shall not apply in directed Liabilit y removed moved if any case in which the use of t he storekeeper-gauger's brand or the sioner. discharge of his duties by another has been directed by the Commis- sioner of Internal Revenue, with the approval of the Secretary of the Treasury, under authority of law ." TITLE III Title III . SECTION 301 . (a) Section 3262 of the Revised Statutes, as amended U . S, see. 3262,,p.629 . (U. S . C ., 1934 ed ., title 26, sees. 1166 (b) and 1353), is amended to 1172 . . S. C., pp. 1146 read as follows : "SEC. 3 2 6 2 . (a ) No bond of a distiller shall be approved unless- Distiller'sbond ; qual- ifi catio ns. "( 1) The dis tiller is the owner in fee, unencumbered by any Ownership in lee of mortgage, judgment, or other lien, of the lot or tract of land on distillery tract . which the distillery is situated ; or c: (2) The distiller files with the officer designated for the purpose fil ed. Owner's, etc ., co nsent by the Commissioner of Internal Revenue, in connection with his notice, the written consent of the owner of the fee, and of any mort- gagee, judgment-creditor, or other person having a lien thereon, duly acknowledged, that the premises may be used for the purpose of distilling spirits, subject to the provisions of law, and expressly ftAgreement ed stag stipulating that the lien of the United States for taxes and penalties lien for taxes, etc . shall have priority of such mortgage, judgment, or other encum- brance, and that in the case of the forfeiture of the distillery prem- ises, or any part thereof, the title to the same shall vest in the United vesting of title in United States in event States, discharged from such mortgage, judgment, or other encum- of forfeiture of premises. brance ; or, if consent as required under this paragraph cannot be obta ine d, " (3) The distiller, with the approval of the Commission er, files etBond ; amount, form, with the officer designated by the Commissioner a bond, approved by the Commissioner, in the pe nal sum equal to the appraised value