Page:United States Statutes at Large Volume 53 Part 1.djvu/320

 310 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 2813. NOTICE OF INTENTION TO RECTIFY. (a) REQuiENTS. - When any rectifier intends to rectify or com- pound any distilled spirits he shall, before emptying any package of distilled spirits for that purpose, give notice in duplicate to the collector for the district of his intention so to rectify and, except as provided in section 2861, submit such package for the inspection of a storekeeper-gauger, who shall duly weigh or gauge such package and its contents and make due return thereof, and such spirits shall not be emptied for rectification, nor rectified or compounded in the package, until gauged or weighed as hereinabove provided. And such notice and return shall be made in such form and contain such particulars as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) TRANSFER OF DUTIE.- For transfer of powers and duties of Commissioner and his agents see section 3170. SEC. 2814 DISTILLER'S BOND. (a) FoRM AND APPROVAL. - (1) IN GENERAL-Every person intending to commence or to continue the business of a distiller shall, on filing with the collector his notice of such intention, and before proceeding with such business, and on the 1st day of May of each succeeding year, execute a bond in the form prescribed by the Commissioner con- ditioned that he shall faithfully comply with all the provisions of law relating to the duties and business of distillers, and shall pay all penalties incurred or fines imposed on him for a violation of any of the said provisions; and that he shall not suffer the lot or tract of land on which the distillery stands, or any part thereof, or any of the distilling apparatus, to be incumbered by mortgage, judgment, or other lien, during the time in which he shall carry on said business. Said bond shall be with at least two sureties, approved by the collector of the district, and for a penal sum not less than the amount of tax on the spirits that can be distilled in his distillery during a period of fifteen days. But in no case shall the bond exceed the sum of $100,000. The collector may refuse to approve said bond when, in his the distiller to defraud the United States; and in case of such refusal the distiller may appeal to the Commissioner, whose de- cision in the matter shall be final. A new bond shall be required in case of the death, insolvency, or removal of either of the sureties, and may be required in any other contingency at the discretion of the collector or Commissioner. Every person who fails or refuses to give the bond hereinbe- fore required, or to renew the same, or who gives any false, forged, or fraudulent bond, shall forfeit the distillery, distilling appara- tus, and all real estate and premises connected therewith, and shall be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than two years. (2) WHEN EXEMPT FROM suRVEY REQUIREMENTS. - Whenever, un- der authority of law, the Secretary shall relieve a distiller from the survey requirements of section 2817, he may likewise by regu- lation 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. (b) CRoss REFEERNCE. - (1) ETHYL ALCOHOL DISTILLERS EXEMPT FROM CERTAIN REQUIE- MENTS.- For bond of ethyl alcohol distillers exempted from certain require- ments, see section 2848. (2) TRANsFE OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170.
 * judgment, the situation of the distillery is such as would enable

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