Page:United States Statutes at Large Volume 72 Part 1.djvu/1400

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PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T.

and office, is not admitted into such premises by the proprietor or other person having charge thereof, it shall be lawful for such officer, at all times, as well by night as by day, to use such force as is necessary for him to gain entry to such premises. " (c) FURNISHING FACILITIES AND ASSISTANCE.—On the demand of

any internal revenue officer or agent, every proprietor of a distilled spirits plant shall furnish the necessary facilities and assistance to enable the officer or agent to gauge the spirits in any container or to examine any apparatus, equipment, containers, or materials on such premises. Such proprietor shall also, on demand of such officer or agent, open all doors, and open for examination all boxes, packages, and all casks, barrels, and other vessels not under the control of the internal revenue officer in charge. " (d) AUTHORITY TO BREAK U P GROUNDS OR WALLS.—It shall be lawful for any internal revenue officer, and any person acting in his aid, to break up the ground on any part of a distilled spirits plant or any other premises where distilled spirits are produced or rectified, or any ground adjoining or near to such plant or premises, or any Mall or partition thereof, or belonging thereto, or other place, to search for any pipe, cock, private conveyance, or utensil; and, upon finding any such pipe or conveyance leading therefrom or thereto, to break up any ground, house, wall, or other place through or into which such pipe or other conveyance leads, and to break or cut away such pipe or other conveyance, and turn any cock, or to examine whether such pipe or other conveyance conveys or conceals any distilled spirits, mash, wort, or beer, or other liquor, from the sight or view of the officer, so as to prevent or hinder him from taking a true account thereof. " (e) PENALTY.—

"For penalty for violation of this section, see section 5687. "SEC. 5204. GAUGING. " (a) GENERAL.—The Secretary or his delegate may by regulations I'equire the gauging of distilled spirits for such purposes, in addition to those specified in section 5202(f), as he may deem necessary, and all required gauges shall be made at such times and under such conditions as he may by regulations prescribe. " (b) GAUGING INSTRUMENTS.—For the determination of tax and 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 or methods 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. " (c) GAUGING, STAMPING, MARKING AND BRANDING BY PROPRIE-

TORS.—The Secretary or his delegate may by regulations require the proprietor of a distilled spirits plant, at the proprietor's expense and under such supervision as the Secretary or his delegate may require, to do such gauging, stamping, marking, and branding and such mechanical labor pertaining thereto as the Secretary or his delegate deems proper and determines may be done without danger to the revenue. "SEC. 5205. STAMPS. " (a) STAMPS FOR CONTAINERS OF DISTILLED SPIRITS.— " (1) CONTAINERS OF DISTILLED SPIRITS BOTTLED IN BOND.—Every

container of distilled spirits bottled in bond under section 52.S3 when filled shall be stamped by a stamp evidencing the bottling

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