Page:United States Statutes at Large Volume 15.djvu/158

meters, or meter safes as may have been prescribed for use at his distillery, and to furnish all the pipes, materials, labor, and facilities necessary to complete such attachment in accordance with the regulations of the commissioner of internal revenue,Commissioners may require changes, &c. in apparatus, locks, seals, &c. who is hereby further authorized to order and require such changes of or additions to distilling apparatus, connecting pipes, pumps, or cisterns, or any machinery connected with or used in or on the distillery premises, or may require to be put on any of the stills, tubs, cisterns, pipes, or other vessels, such fastenings, locks, or seals as he may deem necessary.

Definition of distilled spirits, spirits, alcohol, &c. Sec. 4. And be it further enacted, That distilled spirits, spirits, alcohol, and alcoholic spirit, within the true intent and meaning of this act, is that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, which is commonly produced by the fermentation of grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance; and the tax shall attachTax when to attach. to this substance as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirit, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process; and no mash,No mash, wort, or wash for distillation, &c. to be made in any building, unless, &c.; wort, or wash fit for distillation or the production of spirits or alcohol shall be made or fermented in any building or on any premises other than a distillery duly authorized according to law; and no mash, wort, or wash so made and fermented shall be sold or removed from any distillery beforenor be sold, &c. before, &c. being distilled; and no person other than an authorized distiller shall by distillation, or by any other process, separate the alcoholic spirits fromSpirits not to be separated from mash, &c. except by, &c. any fermented mash, wort, or wash; and no person shall use spirits or alcohol or any vapor of alcoholic spirits in manufacturing vinegar or any otherSpirits or vapor, &c. not to be used in manufacture, unless, &c. article, or in any process of manufacture whatever, unless the spirits or alcohol so used shall have been produced in an authorized distillery and the tax thereon paid. Any person who shall violate any of the provisions of this section shall be fined, for every offence, not less than fivePenalty.
This section not to apply to fermented liquors. hundred dollars, nor more than five thousand dollars, and imprisoned for not less than six months nor more than two years: Provided, That nothing in this section shall be construed to apply to fermented liquors.

Persons having any still or distilling apparatus set up to register the same. Sec. 5. And be it further enacted, That every person having in his possession or custody, or under his control, any still or distilling apparatus set up, shall register the same with the assistant assessor of the division in which said still or distilling apparatus shall be, by filing with him duplicate statements, in writing,Mode of registering. subscribed by such person, setting forth the particular place where such still or distilling apparatus is set up, the kind of still and its cubic contents,Duplicate statements. the owner thereof, his place of residence, and the purpose for which said still or distilling apparatus has been or is intended to be used; one of which statements shall be retained and preserved by the assistant assessor and the other transmitted to the assessor of the district. Stills andStills, &c. when to be registered; distilling apparatus now set up shall be so registered within sixty days from the time this act takes effect, and those hereafter set up shall be so registered immediately upon their being set up. Any still or distilling apparatusif not registered, to be forfeited with personal property. not so registered, together with all personal property in the possession, or custody, or under the control of such person and found in the building, or in any yard or enclosure connected with the building, in which the same shall be set up, shall be forfeited. And any person having inPenalty for having still, &c. not registered. his possession or custody, or under his control, any still or distilling apparatus set up which is not so registered, shall pay a penalty of five hundred dollars, and on conviction shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned for not less than one month nor more than two years.

Distillers and rectifiers to give notice in writing to assessor.