Page:United States Statutes at Large Volume 68A.djvu/679

 CH. 51

DISTILLED SPIRITS, WINES, AND BEER

639

law on such distilled spirits has not been paid or determined as required by law, or that such cask, package, or other container is being removed in violation of law; and every such cask, package, or other container, may be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded agakist for forfeiture; but such summary detention shall not continue in any case longer than 48 hours without process of law or intervention of the officer to whom such detention is to be reported. SEC. 5212. PREVENTION AND DETECTION OF FRAUD. (a) GENEEAL.—For the prevention and detection of frauds, the Secretary or his delegate may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits. (b)

CROSS R E F E R E N C E S. —

For other provisions relating to gauging and marking of spirits in case of— (1) Transfers at registered distilleries, see section 5194. (2) Withdrawals from receiving cisterns for transfer to internal revenue bonded warehouses, see section 5193. (3) Removals from internal revenue bonded warehouses, see section 5250. (4) Spirits intended to be rectified or received from rectification, see section 5282(b). (5) Packages filled on premises of wholesale dealers, see section 5115 (a). SEC. 5213. RETURN OF MATERIALS USED IN THE MANUFACTURE OF DISTILLED SPIRITS.

(a) REQUIREMENT.—Every person disposing of any substance of the character used in the manufacture of distilled spirits shall, when required by the Secretary or his delegate, render a correct return, in such form and manner as the Secretary or his delegate may by regulations prescribe, showing the names and addresses of the persons to whom such disposition was made, with such details, as to the quantity so disposed of or other information which the Secretary or his delegate may require as to each such disposition, as will enable the Secretary or his delegate to determine whether all taxes due with respect to any distilled spirits manufactured from such substances have been paid. As used in this section— (1) the term "distilled spirits" includes all products referred to in section 5002(b); and (2) the term "substance of the character used in the manufacture of distilled spirits" includes, but not by way of limitation, molasses, corn sugar, cane sugar, and malt sugar. (b)

PENALTY.—

For penalty for violation of subsection (a), see section 5609. SEC. 5214. REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS.

(a) REQUIREMENTS.—Whenever in his judgment such action is necessary to protect the revenue, the Secretary or his delegate is § 5214(a)

�