Page:United States Statutes at Large Volume 53 Part 1.djvu/339

 LIQUOR 329 $1,000: Provided, That this provision shall not be held to apply to judicial sales, or to sales at public auction made by an auctioneer, or to sales upon which no special tax accrues as enumerated and pro- vided for in section 3251. This section shall not be held to prohibit a rectifier or liquor dealer from purchasing, in quantities greater than twenty wine-gallons, the distilled spirits sold in one parcelas provided in section 3251 (c). SEC. 2861. GAUGING, BRANDING, AND STAMPING RECTIFIED SPIRITS. (a) REQUREnMENT.-W henever any cask or package of distilled spirits containing five wine gallons or more is umped by a rectifier for rectification or filled and received from rectification for sale, shipment, or delivery the same shall be gauged, marked, branded and stamped by a storekeeper-gauger, whose duty it shall be to mark and brand the same and place thereon an engraved stamp, which shall state the date when affixed and the number of proof gal- lons, and shall be in such form as shall be prescribed by the Com- missioner with the approval of the Secretary; but the Commissioner may by regulations, approved by the Secretary, provide that the gauging, marking, stamping and branding of such packages so dumped for rectification, or received therefrom, be done by the rec- tifier instead of by a storekeeper-gauger. (b) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2862. STAMPING. (a) REQUIREMENTS.-A l l blanks in any of the forms prescribed in section 2861 shall be duly filled in accordance with the facts in each case. And the stamps therein designated shall in every case be affixed to a smooth surface of the cask or other package, which surface shall not have been previously painted or covered with any substance, and so as to fasten the same securely to the cask or pack- age, and shall be duly canceled, and shall then be immediately cov- ered with a coating of transparent varnish or other substance, so as to protect them from removal or damage by exposure; and such affix- ing, cancellation, and covering shall be done in such manner as the Commissioner may by regulation prescribe. (b) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2863. MARKING AND STAMPING PACKAGES FILLED ON PREMISES OF WHOLESALE DEALERS. (a) REpUImEMENTS.-Every package of distilled spirits containing five wine gallons or more, filled on the premises of a wholesale liquor dealer, who has paid the special tax required by law, shall be marked, branded, and stamped by such wholesale liquor dealer in such man- ner and under such rules and regulations as the Commissioner, with the approval of the Secretary, may prescribe. (b) TRANsFER OF DUTIE. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2864. RETURNS OF WHOLESALE DEALERS. For requirements as to rendering under oath correct transcripts and summaries of records in the case of wholesale liquor dealers, see section 2857 (a). SEC. 2865. NONCOMPLIANCE BY RECTIFIERS AND WHOLESALE DEAL- ERS WITH CERTAIN PROVISIONS, PENALTIES. (a) IMPosrroN. -Every rectifier or wholesale liquor dealer who refuses or willfully neglects to comply with the requirements of sec- tions 2813, 2861, and 2863 as to giving the said notice or the said return, and as to marking, branding, and stamping, in accord- ance with the law and the regulations made in pursuance thereof, the 98907°-39-PT. -- 22

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