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For regulations relative to the use of spirits free of tax for fortifying wines, see Int. Rev. Reg., Series 7, No. 5, Revised, Supp. No. 2, Revised, dated July 7, 1891.

DISTILLED SPIRITS USED IN THE MANUFACTURE OF SUGAR FROM SORGHUM.

Extract from an act of Congress making appropriations for the Department of Agriculture for the fiscal year ending June 30, 1892, approved March 3, 1891:

* ** "That any manufacturer of sugar from sorghum may remove from distillery warehouses to factories used solely for the manufacture of such sugar from sorghum distilled spirits in bond free of tax,

Withdrawal

from distillery to be used solely in such manufacture of

warehouses,

tax, of

distilled spirits

sugar from sorghum; that all distilled spirits

in bond, to be removed as herein authorized shall be of an

used in the manufacture

of sugar from

sorghum.

alcoholic strength of not less than one hundred and sixty per centum proof, and may be removed, stored, and used in the manufacture of sugar from sorghum, and when so used may be recovered by redistillation in the sugar factory of such sugar manufacturer under such bonds, rules, and regulations for the protection of the revenue and the accomplishment of the purposes herein expressed as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury may prescribe.

"Any person who removes or uses distilled spirits in violation of this provision, as [or] the regulations issued pursuant thereof, shall, on conviction thereof, be fined not less than one thousand dollars nor more than five thousand dollars for each offense, and the spirits and the premises on which such spirits are used shall be forfeited to the United States." *

Penalty and forfeiture.

The regulations prepared to carry this act into effect are found in Supp. No. 1 to Int. Rev. Reg., Series 7, No. 7, Revised.

REBATE ON ALCOHOL USED IN THE ARTS OR MEDICINAL COMPOUNDS.

alcohol used

medicinal

SEC. 61, act August 28, 1894. Any manufacturer finding it necessary to use alcohol in the arts, or in Rebate on any medicinal or other like compound, may in the arts or use the same under regulations to be pre- compounds. scribed by the Secretary of the Treasury, and, on satisfying the collector of internal revenue for the district wherein he resides or carries on business that he has complied with such regulations and has used such alcohol therein, and exhibiting and delivering up the stamps which show that a tax has been paid thereon, shall be entitled to receive from the Treasury of the United States a rebate or repayment of the tax so paid.

Up to the time when this work went to press, the Secretary of the Treasury had failed to make any regulations to carry into effect the above section giving a rebate on alcohol used in the arts or medicinal compounds. It is probably the intention not to prescribe any regulations in pursuance of this law, but to urge Congress to repeal this statute, as it is believed that, if carried out, it would result in serious inroads upon the revenues. It is a legal question which will probably be submitted to the courts whether the secretary can deprive by non-action the taxpayer of the right to a rebate which the law-making power intended he should have. And even if Congress should repeal the statute at an early date, the question would still remain as to the right of the taxpayer to such rebate from August 28, 1894, to the date of the repeal.

CHAPTER FIVE.

FERMENTED LIQUORS.

Sec.

3335. Brewer's notice of business.

3336. Brewer's bond.

3337. Brewer's books and monthly 3348. Brewers selling at retail at brewery to affix stamps and keep account.

3339. Tax on fermented liquors.

Sec.

statement.

[3337 a.] Sec. 3337 construed. 3338. Monthly verification of entries 3349. Name of manufacturer, etc., to be marked on packages. One brewer purchasing from another.

in books.

Fractional parts of a barrel, how
estimated.

3350.

Brewer's

notice of business.

Penalty for fraud or neglect. 3343. Selling, removing, or buying fermented liquor in packages without stamp, or false stamp, 3353. or with twice - used stamp; penalty.

peculiar packages, without stamps.

[3339 a.] Gallon defined.

3340. Evading tax, making or procur

ing false entries, etc.; penalty. 3351. Unfermented worts sold to other 3341. Stamps, how supplied and sold. brewers, how tax shall be paid.

Permits.
Deduction.

3342. Stamps, how procured, affixed,
and canceled.

3352. Possession of fermented liquor after removal from warehouse, when tax not paid, cause of forfeiture.

3344. Drawing fermented liquor from 3354.

package without stamp, or

with false stamp, or without
defacing stamp; penalty.

3345. Removal for storage without

stamps.

3346. Making, selling, or using false stamps, permits, or dies; penalty.

3347. Sour malt liquors, removable in

Permit to carry on business at another place on account of accident.

Absence of stamps to be notice
and evidence.

Removal or defacement of
stamps by others than the
owner; penalty.
Withdrawing liquor from un-
stamped packages for bot-
tling, or bottling on brewery
premises; penalty.
Bottling by means of pipe-line
or conduit; penalty and for-
feiture.

Act June 18, 1890. Removal of fermented liquor in bond for export without payment of tax.

SEC. 3335. Every brewer shall, before commencing or continuing business, file with the collector, or proper deputy collector, of the district in

which he designs to carry it on a notice in writing, stating the name of the person, company, corporation, or firm, the names of the members of any such company or firm, the places of residence of such persons, a description of the premises on which the brewery is situated, and of his or their title thereto, and the name of the owner thereof.

For definition of brewer and brewer's special tax, see Sec. 3244.

Act April 29, 1886.

SEC. 3336, as amended by the act of April 29, 1886 (24 Stat. 15). Every brewer, on filing notice, as aforesaid, of his intention to commence or continue business, Brewer's * shall execute a bond to the United bond. States, to be approved by the collector of the district, in a sum equal to three times the amount of the tax which, in the opinion of the collector, said brewer will be liable to pay during any one month, and conditioned that he shall pay, or cause to be paid, as herein provided, the tax required by law on all beer, lager beer, ale, porter, and other fermented liquors made by or for him before the same is sold or removed for consumption or sale, except as hereinafter provided; and that he shall keep, or cause to be kept, a book, in the manner and for the purposes hereinafter specified, which shall be open to inspection by the proper officers, as by law required; and that he shall in all respects faithfully comply, without fraud or evasion, with all requirements of law relating to the manufacture and sale of any malt liquors aforesaid; and he shall execute a new bond once in four years and whenever required to do so by said collector, in the amount above named and conditioned as above provided, which bond shall be in

Act April 29,

1886.

lieu of any former bond or bonds of said brewer in respect to all liabilities accruing after its approval by said collector.

The sureties on the bond must be persons having no interest whatever in the business.

In case of incorporated companies the bond must be executed in their corporate capacity and under their corporate seals and signatures.

In case of a brewing company not incorporated the name of the firm as well as of each member thereof must be recited in the bond, which should be signed by each member of the firm.

Executors, administrators, and assignees continuing the business must execute a new bond. Int. Rev. Reg., Series 7, No. 6, Revised, p. 7.

SEC. 3337. Every person who owns or occupies any brewery, or premises used or intended to be used for the purpose of brewing or making such fermented liquors, or who has such premises under his control or superintendence, as agent for the owner or occupant, or has in his possession or custody any brewing materials, utensils, or apparatus, used or intended to be used on said premises in the manufacture of beer, lager beer, ale, porter, or other similar fermented liquors, either as owner, agent, or superintendent, shall, from day to day, enter, or cause to be entered, in a book to be kept by him for that purpose, the kind of such malt liquors, the estimated quantity produced in barrels, and the actual quantity sold or removed for consumption or sale in barrels or fractional parts of barrels. He shall also, from day to day, enter, or cause to be entered, in a separate book to be kept by him for that purpose, an account of all materials by him purchased for the purpose of producing such fer

Brewer's books.

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