Page:United States Statutes at Large Volume 15.djvu/161

location and cubic contents of every still, mash tub, and fermenting tub, together with the cubic contents of every receiving cistern, and the color of each fixed pipe, as required in this act. Onewhere to be kept; copy of said plan and description shall be kept displayed in some conspicuous place in the distillery; two copies shall be furnished to the assessor of the district, one of which shall be kept by him and the other transmitted to the commissioner of internal revenue. Thehow to be verified; accuracy of every such plan and description shall be verified by the assessor, the draughtsman, and the distiller; and no alteration shall benot to be altered, without, &c. made in such distillery without the consent, in writing, of the assessor, which alteration shall be shown on the original or by a supplemental plan and description, and a reference thereto noted on the original, as the assessorSupplemental plans, &c. may direct; and any supplemental plan and description shall be executed and preserved in the same manner as the original.

Assessor with competent aid, at the expense of the United States, to make surveys of distilleries, and estimate their capacity. Sec. 10. And be it further enacted, That immediately after the passage of this act every assessor shall proceed, at the expense of the United States, with the aid of some competent and skilful person, to be designated by the commissioner of internal revenue, to make survey of each distillery registered or intended to be registered for the production of spirits in his district, to estimate and determine its true producing capacity, and in like manner shall estimate and determine the capacity of any such distillery as may hereafter be so registeredReport in triplicate. in said district, a written report of which shall be made in triplicate, signed by the assessor and the person aiding in making the same, one copy of which shall be furnished to the distiller, one retained by the assessor, and the other immediately transmitted to the commissioner of internal revenue. IfOther surveys and reports to be made, if, &c. the commissioner of internal revenue shall at any time be satisfied that such report of the capacity of a distillery is in any respect incorrect or needs revision, he shall direct the assessor to make in like manner another survey of said distillery; the report of said survey shall be executed in triplicate and deposited as hereinbefore provided.

Special tax upon distiller not to be assessed or collected until bond is given, &c.; Sec. 11. And be it further enacted, That after the passage of this act it shall not be lawful for any assessor to assess a special tax upon any distiller, or for the collector to collect the same, or for any distiller who has heretofore paid a special tax as such to continue the business of distilling until such distiller shall have given the bond required by this act, and shall have complied with the provisions of law having reference to the registration and survey of distilleries, and having reference to the arrangement and construction of distilleries, and the premises connected therewith, in manner and as required by this act; nornor for distilling on premises less than six hundred feet distant from premises used for rectifying, or from distillery, when, &c. shall it be lawful for any assessor of internal revenue to assess, or for any collector to collect, any special tax for distilling on any premises distant less than six hundred feet from any premises used for rectifying, nor shall any assessor assess or collector collect any special tax for rectifying distilled spirits on any premises distant less than six hundred feet from any distillery when the distillery and rectifying establishments are occupied and used by different persons; nor shall the processesDistillation and rectification not to be carried on within six hundred feet. of distillation and rectification both be carried on within the distance of six hundred feet. In all cases where a distillery and rectifying establishment, distant the one from the other less than six hundred feet, are occupied and used by the same person, said person shall have the right to elect which business shall be discontinued at that place. In all casesPersons carrying on both may discontinue either, and have part of tax refunded. where rectifying or distilling shall be discontinued under the provisions of this section, and the time for which the special tax for rectifying or distilling was paid remains unexpired, the Secretary of the Treasury is hereby authorized to refund out of any money in the treasury not otherwise appropriated, on requisition of the commissioner of internal revenue, a proportionate part of any sum originally paid for special tax therefor, which shall be in such ratio to the whole sum paid as the unexpired time for which special tax was paid shall
vol. xv. Pub.—9