Page:United States Statutes at Large Volume 53 Part 1.djvu/356

 CODIFICATION OF INTERNAL REVENUE LAWS provided by law, or conceals or aids in the concealment of any spirits so removed, he shall be liable to a penalty of double the tax imposed on such distilled spirits so removed or concealed, and shall be fined not less than $200 nor more than $5,000, and imprisoned not less than three months nor more than three years. SEC. 2914. PENALTY ON OFFICER IN CHARGE OF WAREHOUSE FOR UN- LAWFUL REMOVAL OF SPIRITS. (a) OFFENSE. -Whenever any storekeeper-gauger or other person in the employment of the United States, having charge of a bonded warehouse, removes or allows to be removed therefrom any cask or other package, or removes or allows to be removed any part of the contents of any cask or package deposited therein, otherwise than as provided by law, he shall be immediately dismissed from office or employment, and be fined not less than $500 nor more than $2,000, and imprisoned not less than three months nor more than two years. (b) TRANSFER or DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2915. STOREKEEPER-GAUGER'S WAREHOUSE BOOK. (a) REQUIREMENTS.-Every storekeeper-gauger shall keep a ware- house book, which shall at all times be open to the examination of any revenue officer, and shall enter therein an account of all articles de- posited in the warehouse to which he is assigned, indicating in each case the date of deposit, by whom manufactured or produced, the num- ber and description of the packages and contents, the quantities therein, the marks and serial numbers thereon, and by whom gauged, inspected, or weighed, and if distilled spirits, the number of gauge or wine gallons, of proof gallons, and of taxable gallons; and before delivering any article from the warehouse he shall enter in said book the date of the permit or order of the collector for the delivery of such articles, the number and description of the packages, the marks and serial numbers thereon, the date of delivery, to whom delivered, and for what purpose, which purpose shall be specified in the permit or order for delivery; and in case of delivery of any distilled spirits the number of gauge or wine gallons, or proof gallons, and of taxable gallons, shall also be stated: and such further particulars shall be entered in the warehouse books as may be prescribed or found neces- sary for the identification of the packages, to insure the correct deliv- ery thereof and proper accountability therefor. And every storekeeper-gauger shall furnish daily to the collector of the district a return of all articles received in and delivered from the warehouse during the day preceding that on which the return is made and mail at the same time a copy thereof to the Commissioner, and shall, on the first Monday of every month, make a report in duplicate of the number of packages of all articles, with the respective descrip- tions thereof, as above provided, which remained in the warehouse at the date of his last report, of all articles received therein and delivered therefrom during the preceding month and of articles remaining therein at the end of said month. He shall deliver one of these re- ports to the collector having control of the warehouse, to be recorded and filed in his office, and transmit one to the Commissioner, to be recorded and filed in his office. (b) TRANFER OF DuTIE.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2916. REMOVAL FOR DENATURATION OR DESTRUCTION OF DIS- TILLATES CONTAINING ALDEHYDES OR FUSEL OIL (a) POWEr OF COMMxISSIONER.- Under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary distillers may collect, in locked tanks, distillates containing one-half of 1 per centum or more of aldehydes or 1 per centum or more of 346

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