Page:United States Statutes at Large Volume 49 Part 1.djvu/1988

 74TH C ONGRESS. SESS. II. CH. 830. JUNE 26, 1936. 1 943 "(e ) No lien shall attach to any lot or tract of land, distillery, No lien on premises for distilling done with- building, or distilling apparatus, under the provisions of section in term of bond . 3251 of the Revised Statutes as amended b y reason of distillin RR s .,seo .3251,p .627 . g U.S.C.,p.1140. done during any period included within the term of any bond taken under the provisions of paragraph (3) of subsection (a) of this section ." SEC. 302. Section 3264 of the Revised Statutes, as amended R. S: ,sec. p26 ,p . 630 . (U. S . C ., 1934 ed ., title 26, sec. 1168), is further amended by adding at the end thereof the following new paragraph "The Secretary of the Treasury in the case of any distillery may, Waiver of survey re- under regulations, waive such of the requirements of this section as q sesments in certain he determines may be waived without danger to the revenue . When- ever the Secretary of the Treasury, by authority of this paragraph, waives any or all of the requirements of this section, he may, by regulation, relieve the distiller from such requirements of sections 331 R. S., ses.32851 3309- 3285, 3309, 3310, and 3311 of the Revised Statutes, as amended, and Vol . 20, p. 340; Vol. of section 6 of the Act of March 1, 1879, as amended (U. S. C., 21C. s c., p.1151. 1934 ed ., title 26, sec . 119 8), and of such other provisions of law relating or incidental to survey requirements, as the Secretary deter- mines may be waived without danger to the revenue ." SEC. 303. Section 3260 of the Revised Statutes, as amended R.S .,sec .p 3260,pp .629 . (U . S . C ., 1934 ed ., title 26, sec . 1165), is further amended by adding at the end th ereof the f ollowi ng new parag raph "Whenever, under authority of law, the Secretary of the Treas- Amount of dist iller's bo nd when relieved ury shall relieve a distiller from the survey requirements of section fr om survey req uir e- 3264 of the Revised Statutes, as amended (U . S . C ., 1934 ed ., title 26, meets . sec . 1168), he may likewise by regulation fix the penal sum of the distiller's bond, but in no case shall the amount of the minimum bond be less than $5,000 nor the amount of the maximum bond greater than $100,000 ." SEc. 304 . Section 3267 of the Revised Statutes (U . S . C ., 1934 ed ., R.S:c~326 4..630 . title 26, sec . 1171), is amended by adding a new paragraph at the end thereof, to read as follows "Whenever, under authority of law, the Secretary of the Treasury distilleries . shall r elieve a dis tille r from the s urvey requir ements, he m ay, by regulation, require the distiller to provide such receiving cisterns, tanks, or such other equipment as the Secretary shall deem proper in order to protect the revenue ." SEc. 305 . Section 67 of the Act of August 27, 1894 (28 Stat . 568), VoL2Cp p568 46. (U. S. C., 1934 ed., title 26, sec. 1166 (c) ), is amended to read as follows "SEc. 67 . (a ) No i ndivid ual, f irm, p artner ship, corpor ation, or bef ore com men cing of bon ds ona association, intending to commence or to continue the business of a continuing business. distiller, rectifier, brewer, or winemaker, shall commence or continue the business of a distiller, rectifier, brewer, or winemaker until all bonds in respect of such a business, required by any provision of law, have been approved by the Commissioner of Internal Revenue or such other officer of the Bureau of Internal Revenue as the Com- missioner, with the approval of the Secretary of the Treasury, may designate . "(b) The Commissioner or the designated officer may disapprove b Disapproval cau ses oif any such bond or bonds if the individual, firm, partnership, cor- fled . poration, or association giving the same, or owning, controlling, or actively participating in the management of the business of the individual or firm, partnership, corporation, or association giving the same, shall have been previously convicted, in a court of com- pet ent ju risdic tion, of any fraudulent noncompliance with an Fraudulent noncom- (1) Y fr Y pllance with internal provision of any law of the United States if such provision related revenue, etc ., taxation. to internal-revenue or customs taxation of distilled spirits, wines,