775 TITLH 86.-=·1.NT. mggy W ll M tha samw be , mall pay • penalty oi-=$10( for act barn! ¤¤‘ ¤¢w¤ M w§& urtraud m:ats,a¤dbe.1$h¤nédn¤tm¤rsthe¤msy·ar. ‘(B. 8 §m2; Hu'. 8,,1875. ¢»15$.·18 &t.‘ 484.) » J — 533. Selhx, lt withegnt stung! •1 with fake itnlp, et twiée-tid mn;.#-·—Whe¤2ve: any brewer, mrxmanl, agen! tw or ache: [@1sQ mlm, re. muvu, receims, 0ifl 0; ta, any yay aids ll: the nig. ¤·m<>vn1, mcdpt sw `@hnse, bt fwmegted liquor cantained in pr cthervmel. from any hreswry or ·brewu·y W81'éh ;\lBB¤ which the stamp, or permit, li cass at removal, by tai, has not bead a&xc<l, lu- an which at hisé or traméulaxt stnmx, or permit, in ease 01 mmval, is naxed, with ¤owlad8%· that it is such, or cn which g stamp, Gif permit, i¤,_c¤se."cf rémvql, pace cancgled, is gi s€~{·m1d»time, ht Shall be EMG $109 IRG i¥¥1Pi'iS0¤€d_ $9Y Wl more than QHBFBCI'. (R. 8· $ _ .. · 5;:. mawingtron m¤¤er wi¢1w¤t·¤¤¤s.·•r with MM stasp, or withnt '-频Id1\§»····*W 61‘ any retail dwler, on elim-r w·s0¤,·wi£hdrhwg cr aids. m tbé withdrawal of my ter- ` wanted liqucxqfrcm any · · ‘ _,r barrbl, keg, brother vessel .;·m1taiui¤g.thé same, without. déstwyiug or dcfaging tlng stamp adixgcl Qt withdmwspr aids}; the wilchdrswhl gt any fermented liquor fromgnny `hggysld; bu1·¢l, keg, `or vessel, umm which the proper stamp been nmxed or gm which a false 0: fraudulent sump h nmxed, M mall be lined $109 mu imii MH —¤ not moxitlma me yar. ·· (RQ S.- ${14,) l 514. Reaevnl at lager beer fd l starnge qitlmut stamps-~ Any brewer may remcve cr, trsmport, ot cause ts be temoved or tmmpcrtedgl tram his -bi·ewe17 or other, placig ct mgmt iacture tau si. depot, ymrehouse, or other plgce used exclusively for storage. or sale m` bulk, and accupled by Elm, in aimthea part of me same collection 0:] in `amther éollecticu clmtrlct; mit tb no other malt llqudr ot ’ his oim manufactizm, kuavm ans lager beer, in 'quimltlties of `uét IGSS than six barrels ln! due vessel; am! malt llqiwr of his .0wia manuiactu1~¢,`?1kn0wn`_as ale or partcri or ill? other ’malt liquor ci? his cm: mmmtnctzme not heretofore mentloxxedl, in quhn titles not len than ltty Mrrcls at ·¤ time, without amxing the proper. stamps ca said jewels ot nge? beer, ale, pdrter, or other malt Imam-, at- b:·ewei·y` of place of manufacture, alma: a. permit, whiéh shall be lgrautéd, upon `¤ppliim· · tim., lay the euikdcr at, the district in which said malt, liqum iS m&_¤¤£wt¤réd. sapch reguhticng as_‘¢hq C0m§1l$· signer at Internal Revenue. may prescribe`; land thereafter 4 the manutactumr of mid malt llqymr Shall stamp the Same, when 1; leavm such depot firq warehqw in the mmuiex nad unéer the sims <i¢(nnd liabilities ab whcujstamped at the brewery as herein provided. And the collector. of tlie district in which 'puch depot _ ay warehouqe is situated Qhéll furnish the ’ma¤nQ1tacturer with the stamps for damping the same, aq it the said malt liquor had been manufactured 111 his district. And girl permit must, be amed to _ CYEYYI such vamgl or cask so removed, dud canceled or deslzrhyed ix; sqch méumr qs the. Commissioner unt Internal Revenue may prescritw, mul under the mma vemltiés and liabilities as pm vided herein as to mmm. (B. 8. I 3345.*) _ N ° , 515. Removal to `ccatiguw distillery witheét payment at lax.--Taxable, iermexnted liqnlqm may bc conveyed withdut payment of tax the brewery premises where produced to a ccnttgucus industrial distlllexy of eitlxér class established made: se¢tl0¤ 481 of this title; to be used as distiliing material, Auld residue from such distillation, cohtainlug less _ than oneémlt at 1 per of alcohol by volume, which is tc be med in bevéragais, may be manipuléted by- coding; mnvarmg, carbomtlng, iattlinz, and Bltcring qu the distillery prmisea of 'elsewherc. I
snzvu. zzsrmvvs , § 520 I _ The removal of the taxable fermented. liquor from the l· brewery to the dimillery and the operation of the’dlstlllery and . rmoval of the residue therefrom mall be under the super— viuon of such oflieer or omcers as thojlommlwloner of in-l r ternal Revenue shall deem proper, and the mid eommimoner, , with the approval of the Secretary of the Treasury, is au- - themed to make such regulations from time to time as may , be necesmry to- give force and effect to this section and to - `sefeguard the reyenue. .(Oct.' 3, 1917, c. &l, § 308, 40 Stat.- r. 31_1; Feb. 24, 1919, c. 18, ‘§ 6®; 40 Stat. 1109.) .
516; in bond; driwh¢k.—Fermented liquor
, may be removed from tm_ place of manufacture, or storage, E. for 'lexport ·to {_ foreign country, without payment of tax, in l such pachages and umer meh regulations, and upon the tg- giving of such notices, entries, lame, and other security, as
- the Commissioner of Internal Revenme with the approval of.
- the ,Seeretary—of the Treasuryf may from time to time pre-
&.‘ scribe; and no drawbaek of tai. be allowed on ferr§ mented liquor exported (June 18, 1890, cl 432, % Stat. 162.)
5l7. b{aki¤g, selling, Bf nehgfnlse stamps or &es; renov-
LZ ing Asups, 'and ming · stan;.-—Eyery perm who li makes, sells, or uses any false or comterfelt stamp or permit,
ordie for printing or making stamps or permits, which is in
3 imitation of or purports to be n lawful stamp, permit, or die li of the kind, before mentioned __in-_ this r chapter, or who procures L the same to be done, and every person wm shall remove, or · cause to be removed, fw any cast: or package of fermnted ‘ -‘ liquors, "any stamp denoting the tak thereon, with intent to l_ reuse such stamp, or who, with intent to defraud the revenue, ._ knowinglyg uses; or" permits to be used, any stamp removed r' J from_ another caslc or package, or receives, bays, sells, gives rl away, or has ,ln his. possession, any damp so @oved,‘or U makes- any fraudulent. use of any stamp for fer@téd liquors, { shall be Sued not lmthan $106 nor more thu $1,060, and l lmprlsoned not less than six months nor more than three years. - (B; S. 53346; Har. 1, 1819, c. 125; S5, 340.) ~ { ·
518, Sour malt liquors, removable inY‘&@tive packages,
. without stamps.-Jwm liquor hm sour or g damaged, so are to be incapable of use as such, brewers may sell , ithe. same for manufacturing and may remove the L nameto places wherel lt may be used for such purposes, ina, - casks, or other vessels, unllke those ordinarily med for ferr mented liquors, containing respectively not lm than one Mrrel -· each, and having the na`ture’ of their] contents marked upon, e them, without amxing thereon the permit, stamp or stamps , required. r(R. S. { 3347.).K " __ _ e" 519. }Retnlling ,_ at · brewery, a§x·lng stamps, and keeping l account.--Every brewer who sells fermxtecl liquor at retail E er the brewery or other place where the were is mah, shall r am: and cancel the proper stamps upon the hogsheads, mrrels, at kegs, or other vessels in which they dmc is contained, and — [ shall keep an account of the quantity so sold by him, and of l the number and size of the hogslieads, barrels, keg,. or otmr · I vessels in which thesame has been contained, and shall meke . a report thereof, verified by oath, monthly to the collector. . (R. S,‘§ $-18;) " — _ . - · _
520. Marking name of manufacturer on packages; removing
- marks.-——-Every brewer shall, by brandlngymark or cause to be
I marked upon every hogshead, barrel, keg,.5 or other vessel con-
- taining the fermented liquor made by him, before it is sold or
r rmoved from the brewery or brewery warehouse, or other » place of manufacture, the name of the person, ilrxng or corpora- ·_ tion bywbom such liquor was mannfacturedgand the; place of
- manufacture; and every person other than the owner thereof,
» orl his usent authorized so to do, who intentionally removes or l_ sdefaees such marks therefrom, shall be liable to u penalty of $50 for each cusk or other vessel from which the mark is so
