Page:United States Statutes at Large Volume 15.djvu/182
All spirits to be included in same return and gauged continuously; All distilled spirits owned or held by any person, as aforesaid, shall be included in the same return, and the gauging shall be continuous until all the spirits owned or held by such person are gauged and stamped, as aforesaid, and a report thereof in duplicate shall immediately be made by the gauger to the collector and assessor of the district showing the number of packages, contents, and proof of each package gauged and stamped, and one of said reports shall be transmitted by the collector to the commissioner of internal revenue. Nobut not in any cistern, &c. such spirits shall be gauged or stamped in any cistern or other stationary vessel. Any person owning, or having in possession, such spirits andPenalty for neglecting or refusing to make such return; refusing or neglecting to make such return shall forfeit the same; and all distilled spirits found, after thirty days from the time this act takes effect, in any cask or package containing more than five gallons, without having thereon each mark and stamp required therefor by this act, shall be forfeited to the United States. Any person who shall gauge, markfor gauging, marking, &c. or stamp any cask or package of distilled spirits under the provisions of this section, or who shall cause or procure the same to be done, knowing that the same were manufactured or removed from warehouse subsequent to the taking effect of this act, or that the taxes thereon have not been paid, shall, on conviction, be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. AllStamps, how prepared, affixed, and cancelled. stamps required by this section shall be prepared, issued, and affixed upon casks and packages and cancelled in the same manner as provided for other stamps for distilled spirits in this act, and shall be charged at the rate of twenty-five cents for each stamp.
Distilled spirits forfeited, &c. to be sold subject to tax; Sec. 58. And be it further enacted, That all distilled spirits forfeited to the United States sold by order of court or under process of distraint shall be sold subject to tax; and the purchaser shall immediately, and before he takes possession of said spirits, pay the tax thereon. And any distilled spirits condemned before the passage of this act, and in the possession of the United States, shall be sold as herein provided. Andtax-paid stamps to be obliterated. if any tax-paid stamps are affixed to any cask or package so condemned, such stamps shall be obliterated and destroyed by the collector or marshal after forfeiture and before such sale.
Special taxes upon distillers. Sec. 59. And be it further enacted, That the following special taxes shall be, and are hereby, imposed, that is to say:
Distillers producing one hundred barrels, or less, of distilled spirits, counting forty gallons of proof spirits to the barrel, within the year, shall each pay four hundred dollars; and if producing more than one hundred barrels, shall pay in addition four dollars for each such barrel produced in excess of one hundred barrels. AndMonthly returns. monthly returns of the number of barrels of spirits, as before described, distilled by him, shall be made by each distiller in the same manner as monthly returns of sales are made. Every person who produces distilledWho to be regarded as distillers. spirits, or who brews or makes mash, wort, or wash fit for distillation or for the production of spirits, or who by any process of vaporization separates alcoholic spirit from any fermented substance, or who making or keeping mash, wort, or wash, has also in his possession or use a still, shall be regarded as a distiller: Provided,Tax on distilled spirits in bonded warehouse when this act takes effect. That a like tax of four dollars on each barrel, counting forty gallons of proof spirits to the barrel, shall be assessed and collected from the owner of any distilled spirits which may be in any bonded warehouse at the date of the taking effect of this act, to be paid whenever the same shall be withdrawn from such warehouse, under the provisions of the sixty-second [fifty-sixth] section of this act: Provided,No tax on certain stills, &c. used by druggists and chemists. That no tax shall be imposed for any still, stills, or other apparatus used by druggists and chemists for the recovery of alcohol for pharmaceutical and chemical or scientific purposes which has been used in those processes.
Special tax upon rectifiers.
See Vol. xvi. p. 42.