Page:United States Statutes at Large Volume 53 Part 1.djvu/321

 LIQUOR 311 SEC 2815. CONDITIONS OF APPROVAL OF DISTILLER'S BOND. (a) GENERAL.-No collector shall approve the bond of any dis- tiller until all the requirements of the law and all regulations made by the Commissioner in relation to distilleries, in pursuance thereof, have been complied with. Every collector who violates this provision shall forfeit and pay $2,000, and be dismissed from office. (b) OWNERSHIP OF LAND OR CONSENT OF OWNER. - (1) REQUIREMENTS.- NO bond of a distiller shall be approved unless- (A) The distiller is the owner in fee, unencumbered by any mortgage, judgment, or other lien, of the lot or tract of land on which the distillery is situated; or (B) The distiller files with the officer designated for the pur- pose by the Commissioner, in connection with his notice, the written consent of the owner of the fee, and of any mortgagee, 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 stipulating that the lien of the United States for taxes and penalties shall have priority of such mortgage, judgment, or other encumbrance, and that in the case of the forfeiture of the distillery premises, or any part thereof, the title to the same shall vest in the United States, discharged from such mortgage, judgment, or other encumbrance; or, if consent as required under this paragraph cannot be obtained, (C) The distiller, with the approval of the Commissioner, files with the officer designated by the Commissioner a bond, approved by the Commissioner, in the penal sum equal to the appraised value of the lot or tract of land on which the distil- lery is situated, the distillery, the buildings, and the distilling apparatus. Such value shall be determined, and such bond shall be executed, in such form and with such sureties, and filed with the officer designated by the Commissioner, under such regula- tions as the Secretary shall prescribe. (D) In case of any distillery sold at judicial or other sale in favor of the United States, a bond may be taken at the discre- tion of the Commissioner, in lieu of the written consent required by this section, and the person giving such bond may be allowed to operate such distillery during the existence of the right of redemption from such sale, on complying with all the other provisions of law. (2) CRoss REFERENCES.- (A) DISTILLrRIES ERECTED PRIOR TO JULY 20, 1868 .- For distilleries erected prior to July 20, 1868, see section 3180. (B) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. (c) APPROVAL AS CONDITION TO COMMENCING BUSINESS. -No in- dividual, firm, partnership, corporation, or association, intending to commence or to continue the business of a 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 or such other officer of the Bureau of Internal Revenue as the Commissioner, with the approval of the Secretary, may designate. (d) DISAPPROVAL. - T he Commissioner or the designated officer may disapprove any such bond or bonds if the individual, firm, partner- ship, corporation, or association giving the same, or owning, con- trolling, or actively participating in the management of the business of the individual or firm, partnership, corporation, or association

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