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and every person, firm, or corporation who carries on the business of a retail dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable for the payment of the tax, be fined not less than forty nor more than five hundred dollars for each and every offense.

and packers of

SEC. 36. [Act of June 13, 1898 (30 Stat., 448).] That Manufacturers every person, firm, or corporation, before engaging in the mixed flour. business of making, packing, or repacking mixed flour, shall pay a special tax at the rate of twelve dollars per annum, the same to be paid and posted in accordance with the provisions of sections thirty-two hundred and fortytwo and thirty-two hundred and thirty-nine of the Revised Statutes, and subject to the fines and penalties Penalties. therein imposed for any violation thereof.

SEC. 3245. [Obsolete.]

Special tax not

caries in certain

SEC. 3246. [as amended by sec. 5, act of Mar. 1, 1879 (20 to apply to vintStat., 327).] Nothing in this chapter shall be construed ners nor apothe to impose a special tax upon vintners who sell wine of cases. their own growth, or manufacturers who sell wine produced from grapes grown by others, at the place where the same is made or at the general business office of such vintner or manufacturer: Provided, That no vintner or manufacturer shall have more than one office for the sale of such wine that shall be exempt from special tax under this act; nor shall any special tax be imposed upon apothecaries as to wines or spirituous liquors which they use exclusively in the preparation or making-up of medicines.

Limitation of a druggist's right to sell liquors without paying special tax. (34 Int. Rev. Rec., 157.)

An apothecary, who bona fide uses spirituous liquors in the preparation of a medicine to be used as such and not as a beverage, does not violate section 3242, by not paying the special tax required of a retail liquor dealer. (United States v. Calhoun, 39 Fed. Rep., 604.)

Druggists compounding medicines. (T. D. 933; T. D. 1514.) The fact that a person is an authorized liquor dealer under the internal-revenue laws does not prevent him from engaging also in the compounding of medicines; and if he does so, using spirits in combination with roots, herbs, or drugs, and sells the compound only under a label specifying the diseases for which it is heid out as a remedy, he is an apothecary within the exempting provision of section 3246. (T. D. 19412, 1898.)

The exemption from special tax granted druggists for use of spirits or wine by this section relates only to medicines in which the spirits or wine used have been changed in nature and made clearly medicinal by the addition of drugs. (T. D. 1019.).

What alcoholic compounds may be classed as medicinal. (T. D. 1510, June 17, 1909.)

A manufacturer of medicinal compounds, by the use of taxpaid spirits in combination with drugs, is entitled to the exemption when he sells such compounds only under labels specifying the diseases for which they are held out as remedies, and his use of a pharmaceutical still in the preparation of these medicines does not involve him in liability under the internal-revenue laws. (T. D. 19347, 1898.)

A compound of medicinal roots and distilled spirits, if held out not merely as a remedy for disease, but also as "bitters for mixed drinks," is not to be regarded as made in good faith for


Medicinal compounds.


medicinal use only, and the manufacturer who sells it under such a label is not entitled to the exemption, and is required to pay special tax as a rectifier and liquor dealer. (T. D. 19442, 1898.)

Where grapes are pressed at one place and the juice is then carried to another place and there fermented, the latter is the place of manufacture of the wine, and the manufacturer is there permitted by the provisions of section 3246 to sell it without paying special tax. (T. D. 19410, 1898.)

A person who sells blackberry wine (a fermented liquor made from blackberry juice) is required to pay special tax as a liquor dealer for selling the wine, unless he is the manufacturer of it and has made it from berries grown by himself or gathered wild by himself or by persons in his employ, and the wine is sold by him only at the place of manufacture or at his one "general business office." (T. D. 20366, 1898.)

A person who buys elderberries and makes wine therefrom is not within the exempting provision, and is required to pay special tax for selling such wine, even when he sells it at the place of manufacture. (T. D. 20541, 1899.)

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[3251c.] Manufacturer of sorghum sugar authorized to remove spirits in bond, free of tax, for use in manufacture of sugar from sorghum. Act March 3, 1891.


3270. Apparatus and fastenings.
3271. Distillery warehouses.
[3271a.] Use of warehouse by successors
in certain cases.

3272. When a warehouse becomes unsafe.
3273. Storekeepers have charge under
direction of collector.

3274. Custody and management of ware



3252. Adding substances to create ficti-3277. tious proof; penalty.

3253. Tax on spirits removed without deposit in warehouse; assessment. 3254. Products of distillation containing spirits taxable.

3255 (amended). Brandy made from apples, peaches, or grapes, etc., exemptions.

[3255a.] Distilleries of 30 gallons ca-
pacity or less; exemptions.

3256. Evading tax; penalty.
3257. Distiller defrauding or attempting
to defraud; penalties.

3258. Registry of stills; penalties.
3259. Notice of intention to carry on
business of distiller or rectifier;
-3260 (amended). Distiller's bonds; pen-

[32604. Refusal to approve bond in cer-
tain cases.
-3261. Bond not to be approved until law
is complied with; penalty.

-3262 (amended). Distiller must be owner
in fee-simple, or have written
consent of owner, etc.

3263. Plan of distillery. 3264 (amended). Surveys.

3265 Notice by manufacturer of a still. Setting up a still without permit; penalty.

-3266. Distilling on certain premises prohibited; penalty.

3267. Receiving-cisterns. -3268. Breaking locks, gaining access to cisterns, etc.; penalty. 3269. Furnaces, tubs, doublers, wormtanks; penalty.





Distiller to keep distillery accessible; penalty.

(amended). Authority of revenue
officers to enter distilleries. Ob-
structing officer; penalty.
Distillers and rectifiers to furnish
facilities for examination; pen-

Officers can break up ground or
walls in order to examine.
Signs to be put up by distillers and
rectifiers; penalty for neglect
and for using false signs, etc.
Distillers not to carry on business
until the law is complied with,
nor within 600 feet of a rectifying

[3281.] Superseded by section 16, act of
February 8, 1875. Carrying on
distilling without giving bond,
etc.; penalty.

[32814.] Arrest of persons operating illicit distillery.

3282 (amended). Vinegar establishments; penalty.



No process for distilling between 11 p. m. of Saturday and 1 a. m. of Monday; penalty.

Using material or removing spirits in absence of storekeeper; penalty.

3285 (amended). Emptying fermenting tubs.

3286 (amended).


Drawing off water, cleansing worm-tub, etc.; pen

alty. (amended). Removal of spirits to warehouse.

3288. Tax-paid spirits not to remain on distillery premises.

3289. Forfeiture of unstamped packages. 3290. Gauger employing distiller, etc., to use brands or perform his duties; penalty.

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3316. Officer issuing or permitting use of stamps, contrary to law; penalty. [3316a.] Imitation stamps; penalty. 3317 (amended). Rectifiers' returns; rectifiers intending to defraud; penalty.

[3317a] (amended). Rectifier's notice of intention to rectify.

3318 (amended). Rectifiers' and wholesale dealers' books and transcripts; penalties.

[3318a.] Distiller required to keep book. 3319. Purchase of quantities greater than 20 gallons for many persons other than, etc.; penalty. 3320. Gauging and stamping rectified spirits.

3322. Filling blanks and affixing and varnishing stamps.

3323 (amended). Spirits drawn into new packages to be gauged and branded; forfeiture."



3298. Power of officers to detain packages forty-eight hours. ·


3299. Forfeiture of spirits unlawfully removed from distillery.

3300. Storekeeper unlawfully removing spirits, or allowing same to be removed, etc.; penalty.

3301 (amended). Storekeepers'

house books and returns.


3302. Storekeepers to have charge of distillery and keep account of materials, etc.

-3303. Distillers' books. 3304. Books to be open to inspection and preserved two years.

3305. False entries, or omitting to keep or produce books; penalty.

3306. Using false weights or measures, or unregistered materials; penalty.

3307 and 3308. Distillers' returns. 3309 (amended). Monthly examination of distiller's returns, assessment, etc., capacity tax.

[3309a.] Relief from assessments for deficiencies, etc., in certain cases. [33096.] Assessments to be at rate of tax imposed by act August 28, 1894. 3310 (amended). Commencement and suspension of work; penalties.

Stamps and brands to be effaced from empty casks; penalties.

Buying or selling spirit casks having inspection marks; penalty. Changing stamps, shifting spirits, etc.; penalty.

3327. Removal within certain hours from distillery or rectifier's premises; penalty.


Tax on imitation wines; counterfeiting or reusing stamps; penalties.

3329 (amended). Drawback on spirits. 3330 (amended). Exportation of spirits withdrawn from bonded warehouses; relanding; penalties. [3330a.] Transportation bond may be taken; change of package. [33306.] Act of December 20, 1879. Allowance for loss during transportation.

Release of distillery before judgment, in what cases.



(amended). Stills, etc., to be de


stroyed in certain cases. Burden of proof.

3334 (amended). Spirits sold under judicial process subject to tax. Provision where spirits will not sell for price equal to tax.

Sections 11, 12, and 13, act March 1, 1879; penalties. Imported liquor stamps, etc.

3311. Reduction of capacity; penalty for Act October 1, 1890, as amended by act of

tampering with locks, etc.

3312 and 3313. Stamps.

3314 (amended). Accountability for stamp books; export stamps.

3315 (amended). Restamping spirits, fermented liquors, tobacco, cigars, etc., when stamps are lost or destroyed.

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nition of.

SEC. 3247. Every person who produces distilled spirits, Distiller, denor who brews or makes mash, wort, or wash, fit for distillation or for the production of spirits, or who, by any process of evaporization, 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.

See section 3282 as to vinegar makers, page 175.

To make one in possession of a still a distiller because he
keeps mash, wort, or wash, the mash, wort, or wash must be
such as will produce spirits on distillation. (United States v.
House and Lot No. 3 Abattoir Place; 25 Int. Rev. Rec., 319.)

Special tax on distillers repealed. (Act of June 6, 1872.)
A corporation may carry on the business of distilling. Also,
meaning of the word "person" in this chapter. (15 Op. Atty.
Gen., 230; 23 Int. Rev. Rec., 141.)

its, definition of.

SEC. 3248. Distilled spirits, spirits, alcohol, and alco- Distilled spirholic 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 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.

Under the internal-revenue laws the tax on spirits attaches as soon as they come into existence, and must be paid by the manufacturer, even in case of their destruction, unless the circumstances on which here lies for exemption come within the particular description in some one of the remedial statutes. (Greenbrier Distillery Co. v. Johnson, 88 Fed. Rep., 638.)

proof spirits;


SEC. 3249. Proof spirit shall be held to be that alcoholic Standard of liquor which contains one-half its volume of alcohol of a prevention of specific gravity of seven thousand nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahrenheit. And for the prevention and detection of frauds by distillers of spirits, the Commissioner of Internal Revenue may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe rules and regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits.

Meters. (Tice v. United States, 99 U. S., 286; Sausser v.
United States, 9 Ct. Cls., 338; 11 ibid., 538; Finch v. United
States, 12 Ct. Cls., 364; 102 U. S. (12 Otto), 269; 26 Int. Rev.
Rec., 410.)

By the act of June 6, 1872 (17 Stat., 239), all the provisions of
the act of July 20, 1868, touching meters were repealed.

On the 1st of May, 1892, the method of gauging of spirits by rod, theretofore used, was changed to a weighing system, by

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