Page:United States Statutes at Large Volume 15.djvu/167

sumed in said distillery, which fact shall be immediately reported to the assessor of the district, and by him transmitted to the commissioner of internal revenue. Any distiller,Penalty upon distiller for carrying on business after time stated in notice as to suspending. after the time fixed in said notice declaring his intention to suspend work, who shall carry on the business of a distiller on said premises, or shall have mash, wort, or beer in his distillery, or on any premises connected therewith, or who shall have in his possession or under his control any mash, wort, or beer, with intent to distil the same on said premises, shall incur the forfeitures and be subject to the same punishment as provided for persons who carry on the business of a distiller without having paid the special tax.

Distilled spirits to be drawn from cisterns into casks, &c. and gauged, &c.;
capacity of casks; Sec. 23. And be it further enacted, That all distilled spirits shall be drawn from the receiving cisterns into casks, each of not less capacity than twenty gallons wine measure, and shall thereupon be gauged, proved, and marked by an internal-revenue gauger, by cutting on the cask containing such spirits, in a manner to be prescribed by the commissioner of internal revenue, the quantity in wine gallons, and in proof gallons, of the contents of such cask, and shall beto be removed to distillery warehouse; immediately removed into the distillery warehouse, and the gauger shall, in presence of the storekeeper of the warehouse, place upon the head ofengraved stamp on head of cask. the cask an engraved stamp, which shall be signed by the collector of the district and the storekeeper and gauger, and shall have written thereon the number of proof gallons contained therein, the name of the distiller, the date of the receipt in the warehouse, and the serial number of each cask, in progressive order, as the same shall be received fromSerial numbers of cask;
to begin with number one. the distillery. Such serial number for every distillery shall begin with number one (No. 1) with the first cask deposited therein after this act takes effect, and no two or more casks warehoused at the same distillery shall be marked with the same number. The said stamp shall be as follows:—

Form of stamp.

Issued by ——— ———, collector, ——— district, State of ———. Distillery warehouse of ———, 18—. Cask No. — —, contents —— gallons, proof spirits.
Attest:

Spirits to be entered for deposit tri-monthly, and on what days. And the distiller or owner of all spirits so removed to the distillery warehouse shall on the first, eleventh, and twenty-first days of each month, or within five days thereafter, enter the same for deposit in such warehouse, under such rules and regulations, not inconsistent herewith, as the commissioner of internal revenue may prescribe; andEntry to be in triplicate. said entry shall be in triplicate, and shall contain the name of the person making the entry, the designation of the warehouse in which the deposit is made, and the date thereof, and [shall] be in form as follows:—

Form of entry.

Entry of distilled spirits deposited by ——— ———, in distillery warehouse ——, in the —— district, State of ———, on the —— day of ———, anno Domini ——.

Entry to specify what, and be verified by oath.

And the entry shall specify the kind of spirits, the whole number of casks, the marks and serial numbers thereon, the number of gauge or wine gallons and of proof gallons, and the amount of the tax on the spirits contained in them; all of which shall be verified by the oath or affirmation of the distiller or owner of the same attached to the entry; and the said