Page:United States Statutes at Large Volume 68A.djvu/676

 636

INTERNAL REVENUE CODE OF 1954

if the spirits had been originally produced by the redistiller, and all prior obligations as to taxes and liens shall be superseded. (g) REGULATIONS.—The Secretary or his delegate is hereby empowered to prescribe all necessary regulations relating to the drawing off, transferring, gauging, storing, redistilling, and transporting of the spirits; the records to be kept and returns to be made; the size and kind of containers to be used; the marking, branding, numbering, and stamping of such containers; and the kind of bond and the penal sum thereof. (h) E F F E C T ON OTHER LAWS.—Nothing contained in this section shall be construed as restricting or limiting the provisions of other sections of the internal revenue laws relating to internal revenue bonded warehouses, distilleries, and bonded wineries. SEC. 5195. RESTRICTIONS RELATING TO OPERATIONS. (a) PROHIBITED H O U R S FOR DISTILLING.—Except as provided in

section 5306, no malt, corn, grain, or other material shall be mashed, nor any mash, wort, or beer, brewed or made, nor any still used by a distiller, a t any time between 11 p. m. on any Saturday and 1 a. m. on the next succeeding Monday. (b) PROHIBITED H O U R S FOR REMOVAL OF S P I R I T S. — N o person shall remove any distilled spirits a t any other time than after sunrising and before sun-setting in any cask or package containing more than 10 gallons from any premises or building in which the same may have been distilled, redistilled, rectified, compounded, manufactured, or stored. (c) CROSS R E F E R E N C E S —

(1) For restrictions relating to the production, removal, etc., of mash, wort or wash, see section 5216. (2) For limitation on the restrictions in subsection (b) in case of National Emergency transfers of distilled spirits, see section 5217. (3) For penalty for distilling during prohibited hours, see section 5613, and for penalty for removal of spirits during prohibited hours, see section 5614. SEC. 5196. ENTRY AND EXAMINATION OF DISTILLERY AND PREMISES (a) K E E P I N G DISTILLERY ACCESSIBLE.—Every distiller shall furnish the Secretary or his delegate such keys as may be required for internal revenue officers to gain access to the distillery premises and structures, at any time, and the distillery shall always be kept accessible to any officer having such keys. (b) R I G H T OF ENTRY AND EXAMINATION.—It shall be lawful for

any revenue officer at all times, as well by night as by day, to enter into any distillery or building or place used for the business of distilling, or used in connection therewith for storage or other purposes, and to examine, gauge, measure, and take an account of every still or other vessel or utensil of any kind, and of all low wines, and of the quantity and gravity of all mash, wort, or beer, and of all yeast, or other compositions for exciting or producing fermentation in any mash or beer, of all spirits and of all materials for making or distilling spirits, which may be in any such distillery or premises, or in possession of the distiller. Whenever any officer, having demanded admittance into a distillery or distillery premises, and having declared his name and office, is not admitted into such distillery or premises by the distiller or other person having charge thereof, it shall be lawful for such officer at all times, as well by night as by day, to break open by § 5194(f)

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