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Distilled spirits-Continued.

Section.

Page.

Assessment of tax on, removed without deposit in warehouse

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Disposition of forfeited spirits...

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Drawing off, gauging, marking of casks, and removal of, to
warehouse...

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Drawn into wholesale liquor dealers' packages containing
5 gallons or more, to be marked and branded..

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General bonded warehouses provided for. (act Aug. 28, 1894).

In any cask or package containing more than 5 gallons, to
be stamped...

3294

185

3289, 3320

180, 213

3251

150

3250

150

3320

213

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Insurance on spirits lost or destroyed...
Manufacture of, not allowed in bonded manufacturing

3223, [3330b]

119, 223

warehouse.....

....(act Aug. 5, 1909)

23

333

May be withdrawn from warehouse without payment of
tax for exportation.....

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May be withdrawn without payment of tax for use in bonded
manufacturing warehouse..

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Not to be purchased in quantities greater than 20 gallons
by rectifier or liquor dealer, except, etc..

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Not to be removed at other time than between sunrise and
sunset..

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Sold by order of court, etc., subject to tax.

Special bonded warehouses provided for.. (act Mar. 3, 1877).

Stamps and brands to be effaced from empty casks..
Stamps for..

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Tax on, to be paid before removal from warehouse.
Tax on, when used in the fortification of sweet wines...
Tax-paid stamps to be placed on, before removal from ware-
house..

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To be drawn from receiving cisterns within what time, etc.
Used in manufacturing vinegar..

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Withdrawal, iree of tax, to be used in the manufacture of
sugar from sorghum...

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Withdrawal of, from bond, for scientific purposes.....
Withdrawn free of tax for use of United States may be trans-

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ferred by use of pipes direct from cisterns to storage tanks,
and thence to tank cars...

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Carrying on the business, etc., after notice of suspension...

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Distilled spirits-Continued.

Forfeitures for violation of law relating to-Continued.
Carrying on the business of a distiller without having given
bond, or with intent to defraud; permitting any building,
etc., to be used for egress or ingress to fraudulent distillery.
Casks and packages of adulterated spirits...

Distiller defrauding or attempting to defraud United States
of tax on spirits.....

Distiller making false entries, omitting to keep or produce
books...

Empty casks with imported stamps, etc., thereon.
Failing to give bond...

Forfeiture of fruit brandy found elsewhere than in a distil-
lery or bonded warehouse not having been removed
therefrom according to law, or where tax has not been
paid within three years.
(act Mar. 3, 1877)

Fraudulently claiming drawback on distilled spirits...
Imitation stamps on packages of spirits....

Not effacing stamps, marks, and brands at the time of empty-
ing casks..

Omitting things required, or doing things forbidden where
there is no specific penalty or punishment elsewhere
imposed.

Package of imported liquor not stamped

(act Mar. 1, 1879)

Packages of spirits without marks and stamps required by
law..
Railroad or transportation company transporting, etc.,
empty stamped casks.....

Receiving, carrying, or delivering spirits to or from distil-
lery, rectifying establishment, or wholesale liquor dealers'
store having no sign or delivering grain or other raw
material...

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Rectifiers and wholesale liquor dealers failing to mark and
brand packages of spirits.

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Relanding within the jurisdiction of the United States
spirits shipped for exportation..

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Removing or concealing articles with intent to defraud the
United States of taxes..

Setting up still, boiler, etc., without obtaining permit or
failing to give notice before removal from place of manu-
facture....

Shipping liquors or wines under other than name known to
the trade...

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Spirits found elsewhere than in a distillery or distillery
warehouse not having been removed therefrom accord-
ing to law...

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Spirits removed after sunset and before sunrise with horse,
cart, boat, or conveyance used..

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Vinegar containing more than 2 per cent of proof spirits..........

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Penalties for violations of law relating to-

Adding substances to, to create fictitious proof....

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Affixing imitation stamps..

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Altering stamp, marks or brands, shifting spirits, etc.

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Breaking locks or unlawfully gaining access to cistern room

or building of distillery.

3268

167

Breaking or tampering with locks, seals, or fastenings.
Buying or selling casks with inspection marks remaining.
Carrying on business after giving notice of suspension (see
also FORFEITURES)..

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Carrying on business of rectifier, dealer, etc., in liquors,
manufacturer of stills, without payment of special tax....
Carrying on business of distiller without giving bond or
with intent to defraud (see also Forfeitures).
Collector approving bond of distiller before law and regu-
lations are complied with........

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Distilled spirits-Continued.

Penalties for violations of law relating to-Continued.
Counterfeiting or fraudulently using stamps for imitation

wines (see also FORFEITURES).

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Distiller defrauding or attempting to defraud United States

of tax (see also FORFEITURES).

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Distiller failing to give bond (see also FORFEITURES)..
Distiller failing to keep distillery accessible..

3260

159

3275

170

Distiller using pipe not painted, etc., as required by law.

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Distillers failing to keep or produce books making false
entries (see also FORFEITURES).

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Distillers, rectifiers, wholesale liquor dealers, etc., omitting
things required (see also FORFEITURES).

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Distillery, rectifying houses, or wholesale liquor store with-
out sign required; using false signs; working on such dis-
tillery, etc....

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Distilling between 7 p. m. Saturday and 1 a. m. Monday..
Distilling spirits on certain prohibited premises.
Double the tax for evading or illegal removal...

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Double the tax for spirits illegally used in fortification............
Evading tax on spirits...

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Failing to efface and obliterate marks, stamps, and brands
on casks when spirits were drawn off; transporting, receiv-
ing, etc., the same (see also FORFEITURES).

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Failing to give, notice of intention to carry on business by
distiller or rectifier.....

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Failing to obliterate stamp on emptying packages of im-
ported spirits (see also FORFEITURES)

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Failure of rectifiers and wholesale liquor dealers to make
transcripts from proper books..

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Fraudulently claiming allowance on drawback (see also
FORFEITURES)...

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Gaugers unlawfully employing distillers and others to use
their brands or perform any of their duties..

3290

181

Making fraudulent inspection, gauging, etc..

3292

181

Not admitting officer, hindering, obstructing officer in enter-
ing or examining distillery..

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Purchasing or selling, using, etc., emptied casks of im-
ported liquor with stamp and marks thereon..
Purchasing quantities greater than 20 gallons from one
person, etc.

Officers affixing, cancelling, or issuing stamps, except as
provided by law..

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Rectifiers and wholesale liquor dealers neglecting to provide
proper books, making false entries, or altering entries
therein...

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Rectifier carrying on business with intent to defraud or
purchasing distilled spirits knowing the tax has not
been paid thereon.......

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Removal of spirits after sunset and before sunrise (see also
FORFEITURES)..

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Removing spirits on which tax is not paid to place other
than distillery warehouse...

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Refusing or neglecting to draw off water from or cleanse

worm, tubs, etc., when required..

3286

178

Relanding within the United States spirits shipped for
exportation (see also FORFEITURES)........

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Setting up still without permit (see also FORFEITURES)....
Shipping spirits under other than name known to the trade
(see also FORFEITURES)..

3265

165

3449

356

72170°-11-30

Distilled spirits-Continued.

Penalties for violations of law relating to-Continued.
Storekeepers and persons in charge of warehouses allowing
spirits to be removed without order of collector...
Using alcohol obtained for scientific purposes otherwise....
Using false weights and measures or unregistered materials..
Using material or removing spirits in absence of storekeeper.
Violating the provisions of law relative to mash, wort, or
vinegar factories (see also FORFEITURES).......
Violating the provisions of the act relative to grape brandy
(act Mar. 3, 1877).....

Distiller-

Bond of, not to be approved until law, etc., complied with.
Books..

Definition of.

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3318a, 3303, 3304

212,

200, 201

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Evading tax..

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Hindering officers from entering distillery..
Manufacturing wooden stills for own use, not liable...
May withdraw spirits from warehouse on application.
Must be owner in fee of land on which distillery is situated,
or have written consent, etc.......

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Must enter spirits for deposit in warehouse on first day of
each month, etc...

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Not liable as wholesale liquor dealer for sale of original
packages of own production...

14

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Not to do business until law is complied with..

3280

172

Not to distill within 600 feet of rectifying establish-
ment..

3244, 3259, 3266, 3280 135, 158-

166, 173

Not to distill within 600 feet of vinegar establishment....
Not to use still, boiler, etc., for distilling in certain places..
Of brandy from apples, peaches, grapes, etc., may be ex-
empted from certain provisions.

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Penalty and forfeiture for doing things forbidden when no
specific penalty is imposed by any other section...
Resumption of work by

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Whose distillery has a daily capacity of 30 gallons or less
may be exempted from certain provisions..

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Height of walls, keys, etc., and always kept accessible to
officers...

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Materials not to be used or spirits removed in absence of

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Distillery-Continued.

Not to be in dwelling house or where liquors are retailed,
etc..

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Officer may break open doors or windows, or through walls..
Officers may break up ground, etc., to search for hidden

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May be discontinued by commissioner.

3272

169

Spirits drawn from receiving cistern to be directly re-
moved into.

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Stamp, form of.

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Storekeepers under direction of collectors to have charge of.

To be in charge of storekeeper....

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3297 [3297a]

197, 198

Transfer of spirits from, to manufacturing warehouse.

Withdrawal of alcohol from, for scientific purposes.

Distilling apparatus. (See STILLS.)

Distraint-

Corporate stock sold under...

3194

Disposition of proceeds of sale under.

3191, 3193-3195

100
99, 100

Fees and charges in case of................

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Proceedings for seizure and sale of real estate for taxes.

(See REAL ESTATE.)

Property not divisible, whole may be sold....

3195

100

Property sold under, may be purchased for United States..
Sale of spirits under..

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Sale of tobacco, snuff, and cigars under, stamps, etc., for..

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Successive seizures of different property may be made on..
Taxes on property sold under...

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Warrant of, against delinquent collectors and other public
officers..

3217, 3625

112, 408

District attorneys-

Accepting gift, etc., for settlement of violation of internal-

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Duty to prosecute for fines, etc..

May move continuance of any internal-revenue case for

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