Page:United States Statutes at Large Volume 49 Part 1.djvu/1994

 74TH C ONGRESS. SESS. II. CH. 830. J UNE 26, 1936 . 1949 mented liquor, which stamp shall be destroyed by driving through e tructn, etc ., c w container is the same the faucet through which the liquor is to be withdrawn, tapped. or an air-faucet of equal size, at the time the hogshead, barrel, or keg is tapped, in case it is tapped through the other spigot-hole (of which there shall be but two, one in the head and one in the side), and shall also, at the time of affixing such stamp, cancel the same by writing or imprinting thereon the name of the person, firm, or corporation by whom such liquor was made, or the initial letters thereof, and the date when canceled : Provided, however, That the Prov iso. Use other tap ping C ommissio ner of I nternal Revenue may, in his disc retion, authoriz e devices. the use of such other tapping devices or faucets as will permit the a ffixing and dest ruction of stamp s in a m anner co nsistent with th e protection of the revenue. " (c) Every brewer who refuses or neglects to affix and cancel, in Penalt y for violation . the manner provided under this section, the stamps required by law, or who affixes a false or fraudulent stamp, or knowingly permits the same to be done, shall pay a penalty of $100 for each hogshead, bar- rel, or keg on which such omission or fraud occurs, and be imprisoned not more than one year ." (c) Section 3345 of the Revised Statutes (U. S . C ., 1934 ed ., title R emovals free of tax . 26, sec . 1333 (a )) is amended by striking out the phrase "in one U R.S.see . . s.c .,P.i,ds.653. vessel" where it appears after the phrase "or not less than six barrels". (d) Section 3348 of the Revised Statutes (U. S . C . 1934 ed, title stamping ; mo nthly 7 ~ report of retail sales . 26, sec . 1334 (e)) is amended by striking out "kegs, or other vessels" u:s. .,see. 3348Ep .653. where it appears therein and inserting in lieu thereof "or kegs". (e) Section 3349 of the Revised Statutes (U . S . C . 1934 ed, title "Ianufacturer' sname > > on container . 26, sec . 1334 (f )) is amended by striking out "keg, or other vessel" R.S.,sec.3349,p.654. where it appears therein and inserting in lieu thereof "or keg" . U.S.C.,p.1169. SEC. 314. (a) The last sentence of section 3242 of the Revised Special tax ; prod. Statutes (U. S . C ., 1934 ed ., title 26, sec . 1397 (b)) is hereby repealed. sIR S ., see . 3242,p.622 . L s c.,p.11;8. (b) The first sentence of section 3281 of the Revised Statutes R : S .,sec . 3281,p.635 . (U. S. C., 1934 ed., title 26, sets. 1184 and 1397 (a) (1) ), as amended, ll s: s- c., pp . 1149, is further amended to read as follows "An person who shall carry on the business of a brewer rectifier conducting bus iness y y f f with .utgiving bond, or wholesale liquor dealer, retail liquor dealer, wholesale dealer in malt paying special tax, etc • liquors, retail dealer in malt liquors, or manufacturer of stills, and willf ully fails to pay the speci al tax as req uired by law, or who shall carry on the business of a distiller without having given bond as required by law, or who shall engage in or carry on the business of a distil ler with intent to defra ud the U nited St ates of the tax on the spirits distilled by him, or any part thereof, shall, for every Penalty such offense, be fined not less than $100 nor more than $5,000 and be imp risoned for not less tha n thirty days no r more t han two years. " SEC . 315 . Section 3335 of the Revised Statutes (U . S . C ., 1934 ed ., R.s'. se e .33335,p . 650 . title 26, sec . 1334 (a)) is amended to read as follows "SEC. 3335 . Every brewer shall, before commencing or continuing Notice by brewer be- fore comme ncing busi. bus iness, f ile with the off icer des ignated for that purpose by the ness ; infor mation re- Commissioner of Internal Revenue a notice in writing and in the quired. form pres cribed by the Commissioner, with the approval of the Secretary of the. Treasury. Such notice shall set forth (a) the name and residence of the brewer, and the names and residences of all such persons interested or to be interested in the business, directly or indirectly, as the Commissioner shall prescribe, (b) the precise place where the business is to be carried on, including a description of th e premis es on wh ich the brewery is situa ted, the title o f the brewer to the .premises, and the name of the owner thereof, and (c) such addition al parti culars a s the Co mmission er shall prescri be as necessary for the protection of the revenue ."