Page:United States Statutes at Large Volume 49 Part 1.djvu/1993

 1948 74TH CONGRESS. SESS. II. CII. 830. JUNE 26 3 1936. records of the receipt and use of substances brought into said dis- tille ry, or on s aid premise s, to be u sed for the purpose of producing spiri ts, and of all spirits drawn off from the r eceiving ci stern, and the time when the same were drawn off, in such form as the Com- missioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall, by regulations, prescribe." U:S.'Cc.D. n50, 639 . SEC . 311 . Section 3303 of the Revised Statutes (U . S . C., 1934 ed ., title 26, sec . 1192 (a)) is amended to read as follows Distillers' books ; en- "SEC. 3303 . Every person who makes or distills spirits, or owns tries to be made. an y still, b oiler, or o ther vessel used for t he purpose of distill ing sp irits, or who has suc h still, bo iler, or ot her vessel so used un der his superintendence, either as agent or owner, or who uses any such still, boiler, or other vessel, shall keep a record, in the form and manner prescribed by the Commissioner of Internal Revenue, of the receipt o n the disti llery premi ses, and th e use ther eon, of mat erials intended for use in the distill ation of sp irits, and of the num ber of gallons of spirits distilled, the number of gallons placed in the ware- house, and the proof thereof, the number of gallons sold or removed, with the proof thereof, and the name, place of business, and resi- dence of the person to whom sold ." R. S.,sec.3331, p.649. S EC. 312 . Section 3331 of the Revised Statutes (U. S. C., 1934 ed., U.S.C.,p.1152. title 26, sec. 1203) is hereby amended to read as follows : Operation of distill- '1SEC. 3331 . Any distillery or distilling apparatus seized for any ery under bond, after seizure. violation of . law may, in the discretion of the court, be released before final udovent to a receiver appointed by the court to operate Bond by receiver, such distillery or apparatus . Such receiver shall give bond, which shall be app roved in ope n court, with two o r more compet ent pe r- sonal sureties, or one approved corporate surety, for the full appraised value of all the property seized, to be ascertained by three impoundingoffunds. competent appraisers designated and appointed by the court . Funds obtained from such operation shall be impounded as the court shall direct pending such final judgment ." R.S.,sec. 3339, p. 651 . SEC. 313. (a) Section 3339 of the Revised Statutes as amended U.S. C., p. 1167. (U. S. C., 1934 ed., title 26, sec. 13 30 (a) and (b) ), is further amended by adding a new paragraph at the end thereof reading as fol lows Tolerances . fin which "The provisions of this section requiring the accounting of hogs- contents may exceed heads, barrels, and fractional parts of barrels at the next higher tax -paid quant ity. quantity shall not apply where the contents of such hogsheads, bar- rels, or fractional parts of barrels are within the limits of tolerance estblished by the Commissioner of Internal Revenue by regulations which he is hereby authorized to prescribe with the approval of the Secretary of the Treasury ; and no assessment shall be made and no tax shall be collected for any excess in any case where the contents of the hogsheads, barrels, or fractional parts of barrels heretofore or hereafter used are within the limits of the tolerance so prescribed ." R S., see . pppus7 ; (b) Section 3342 of the Revised Statutes, as amended (U . S . C ., 1169. 1934 ed ., title 26, sees . 1332 (a) and (b) and 1337 (b) ), is amended to read as follows S tamps; proc ure- meat by brew er . "SEC. 3342 . (a) Every brewer shall obtain, from the collector of the district in which his brewery or brewery-warehouse is situated, and not otherwise unless such collector shall fail to furnish the same upon application to him, the proper stamps. Affixing of st amp s. "( b) Every brewer shall affix, upon the spigot-hole in the head of every hogshead, barrel, or keg in which any fermented liquor is contained, when sold or removed from such brewery or warehouse (except in case of removal under permit, as hereinafter provided), a stamp denoting the amount of the tar, required upon such fer-