Page:United States Statutes at Large Volume 53 Part 1.djvu/322

 CODIFICATION OF INTERNAL REVENUE LAWS giving the same, shall have been previously convicted, in a court of competent jurisdiction, of (1) any fraudulent noncompliance with any provision of any law of the United States if such provision re- lated to internal-revenue or customs taxation of distilled spirits, wines, or fermented malt liquors, or if such an offense shall have been compromised with the individual, firm, partnership, corporation, or association upon payment of penalties or otherwise, or (2) any felony under a law of any State, Territory, or the District of Columbia, or the United States, prohibiting the manufacture, sale, importation, or transportation of distilled spirits, wine, fermented malt liquor, or other intoxicating liquor. (e) APPEAL FROM DISAPPROVAL. -In case the disapproval is by any officer other than the Commissioner, the individual, firm, partner- ship, corporation, or association giving the bond may appeal from such disapproval to the Commissioner. The disapproval of the Commissioner in any matter under this section shall be final. (f) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2816. PLAN OF DISTILLERY. (a) REQUIREMENTS.- Except as provided in section 2824 (a), every distiller and person intending to engage in the business of a distiller shall, previous to the approval of his bond, cause to be made, under the direction of the collector of the district, an accurate plan and description, in triplicate, of the distillery and distilling apparatus, distinctly showing the location of every still, boiler, doubler worm tub, and receiving cistern, the course and construction of ail fixed pipes used or to be used in the distillery, and of every branch and every cock or joint thereof, and of every valve therein, together with every place, vessel, tub, or utensil from and to which any such pipe leads, or with which it communicates; also the number and location and cubic contents of every still, mash tub, and fermenting tub, the cubic contents of every receiving cistern, and the color of each fixed pipe, as required in this chapter. One copy of said plan and descrip- tion shall be kept displayed in some conspicuous place in the distil- lery, and two copies shall be furnished to the collector of the district, one of which shall be kept by him, and the other transmitted to the Commissioner. The accuracy of every such plan and description shall be verified by the collector, the draughtsman, and the distiller; and no alteration shall be made in such distillery without the con- sent, in writing, of the collector. Any alteration so made shall be shown on the original, or by a supplemental plan and description, and a reference thereto noted on the original, as the collector may direct; and any supplemental plan and description shall be executed and preserved in the same manner as the original. (b) TRANSFER OF DTrIEr. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2817. SURVEY OF DISTILLERY. (a) REQUIREMENTS.- On receipt of notice that any person, firm, or corporation wishes to commence the business of distilling, the col- lector, or a deputy collector, to be designated by him, shall proceed in person, at the expense of the United States, with the aid of an assist- ant designated by the Commissioner for the purpose of making sur- veys of distilleries in that district, to make a survey of such distillery for the purpose of estimating and determining its true spirit produc- ing capacity for a day of twenty-four hours. In all surveys forty-five gallons of mash or beer brewed or fer- mented from grain shall represent not less than one bushel of grain, and seven gallons of mash or beer brewed or fermented from molasses shall represent not less than one gallon of molasses, except in distil- 312

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