Page:United States Statutes at Large Volume 15.djvu/169

or burning shall be erased when such cask is emptied, by cutting or burning a cancelling line across such marks or brands.

Stamp for rectified spirits. Whenever any cask or package of rectified spirits shall be filled for shipment, sale, or delivery, on the premises of any rectifier, who shall have paid the special tax required by law, it shall be the duty of a United States gauger to gauge and inspect the same and place thereon an engraved stamp, which shall be signed by the collector of the district and the said gauger, and state the date when affixed, and the number of proof gallons, which stamp shall be as follows:—

Issued by ——— ———, collector, —— district, State of ———.
——— ———, rectifier of spirits in the —— district, State of ———, ——— ———, 18—. —— proof gallons.

Wholesale liquor dealer's stamp. Whenever any cask or package of distilled spirits shall be filled for shipment, sale, or delivery on the premises of any wholesale liquor dealer or compounder, it shall be the duty of a United States gauger to gauge and inspect the same, and place thereon an engraved stamp, signed by the collector of the district and the said gauger, stating the name of the compounder or dealer and the date when affixed, and the number of proof gallons, which stamp shall be as follows:—

Issued by ——— ———, collector —— district, State of ———.
——— ———, wholesale liquor dealer, of ———, —— district, State of ———, ——— ———, 18—. —— proof gallons.

Stamps to be fastened securely to cask, and protected from removal, &c. All blanks in any of the above forms shall be duly filled in accordance with the facts in each case. And the stamps above designated shall be affixed so as to fasten the same securely to the cask or package and duly cancelled, and shall then be immediately covered with a coating of transparent varnish or other substance, so as to protect them from removal or damage by exposure; andCommissioners to prescribe mode, &c. such affixing, cancellation, and covering shall be done in such manner as the commissioner of internal revenue shall by regulation prescribe; but such stamps shall in every case be affixed to a smooth surface of the cask or other package, which surface shall not have been previously painted or covered with any substance.

Stamps for distilled spirits to be engraved in book form, and how issued; Sec. 26. And be it further enacted, That all stamps required for distilled spirits shall be engraved in their several kinds in book form, and shall be issued by the commissioner of internal revenue to any collector, upon his requisition, in such numbers as may be necessary in the several districts. Each stamp shall have an engraved stub attached thereto with a number thereon corresponding with an engraved number on the stamp, and the stub shall not be removed from the book. And there shall be entered on the corresponding stub such memoranda of the contents of every stamp as shall be necessary to preserve a perfect record of the use of such stamp when detached.

to have words and figures representing decimal number of gallons.

Sec. 27. And be it further enacted, That every stamp for the payment of tax on distilled spirits shall have engraved thereon words and figures representing a decimal number of gallons, and a similar number of gallons shall be engraved on the stub corresponding to such stamp, and between the stamp and the stub, and connecting them, shall be engraved