626 rm xxxv.——IN'TERNAL REVENUE.-cu. 4. gw, Ion. 3286. Dnoff, water, cleansing wonu- 3310. Whendistillingdeemedcommenced. tub! gc. gigpensiou of work; penalty. 3287. Drawm off gauging, &c., and re- 3311. ncticu of capacity; penalty. movufof spirits to warehouse. 3312. Stamps, how prepared and isued. 3288. Tax~pnid spirits not to remain on 3313. Strmps, form of. how used. distillery premises. 3314. Accoamtability for stamp-books. 3289. Forfeiture of unstumped packages. 3315. Restumpnng tax—pnid spirits, when 3290. Gauger em loying distiller, ézc., to stamps are lost_0r destroyed. use brands or perform his duties; 3316. Officer using or imuiug, or permitpenalty. ting use of stamps, contrary to 3291. Gaugefs returns. Imp; penalty. 3292. Fraudulent inspection, gauging, 3317. Rect16ers’ returns. dsc.; penalty. I 3318. Books to be kept by rectiders and 3293. Distillers entry of deposit in ware- I wholesale dsa ers; penalty. house. _ 3319. Purchase of quantities greater than Bond for taxes. n 20 gallons from one person, &c. 3294. Withdrawal from warehouse, entry 3320. Gauging, inspection, and stamping for. of rectified spirits. 3295. Gauging, stampinlg, and branding 3321. Gnuging, inspecting, and stamping spirits removed rom warehouse. spnrits on premises of wholesale 3296. Removal, concealment, &c.,ofspirits dealer. contrary to law; penalty. 3322. Filling blanks, and atllxing and pro- 3297. Alcohol withdrawn for scientific tectms stamps. purposes. · 3323. Spirits rawn into new packagesto 3298. Power of officem to detain packages be gnuged and branded; forfeiture. on uspicicn. 3324. Stamps and brands to be effaced 3299. Forfeiture of spirits unlawfully re- from empty casks. moved from istillery. Penalty for omitting to efface, and 33(Xl. Store-keeper unlawfully removing, for transporting m violation of or allowing to be removed, dm. law. 3301. Store-keeper¤’ warehouse-book and 3325. Buying or selling spirit-casks havreturns. inginspection-mar s. 3302. Store-keepers to have charge of dis- 3326. Changing stamps, shifting spirits, tillery and keep account of mate- &c., penalty rials, &c. 3327. Removal wit in certain hours from 3303. Distillers' books; entriesw be made. distillery or rectiiiefs premises. 3304. Books to be open to inspection and 3328. Imitations of wines. preserved two years. 3329. Dmwback on distilled spirits. 3305. Fu se entries, or omitting to keep or 3330. Enaportation of distilled spirits withproduce books; penalty. rawn from bonded warehouses. 3306. Using false weights in ascertaining 3331. Release of distillery before judgmuterinls; penalty. ment, in what cases. Using unregistered materials; pen- 3332. Distillery to bedestroyed in certain alty cases of forfeiture. 3307. Disti lem' returns of production to 3333. When burden of roof is on claimant collector. of spirits seizerll 3308. Distillers' returns of the number of 3334. Spirits sold under judicial procea barrels distilled. subject to tax. 3309. Monthly examination of di¤tiller's return, &c. _ Distiller, d¤6¤i- Sm. 3247. Every person who [produces distilled spirits, or who brews f°j‘ff__y_ _ _ or melres mash, wort, or wash. t for distillation or for the production 20 July,1868, c. cf_spu·1ts, or who, by any process of evaporizution, separates alcoholic 186, s. 59. v- 15. p- Splflt from any fermented substance. or w 0, makin§ or keeping mash, 150- wort, or_lwash, has also in his possession or use a sti , shall be regarded as a dxsti ler. _ _ Distilled spirits, Sec. 3948. Distilled spirits, spirits, alcohol, and alcoholic spirit, within d¤6¤¤¤¤¤ <>f· the true intent und meaning of this act, is that substance known as ethyl ’—2{)]],ly_ um, c_ alcohol, hvdrated oxide of ethyl, or spirit of wine, which is common y ws, s. 4, v. I5, p. produced by the fermentation of grain, starch, molasses, or sugar. includ- 126- mg 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. _ Qtgndardofprocf bac. 3249. roof—sp1r1t shall be held to be that alcoholic liquor which ¤¥¤;1*¤;J>¤·>V¢¤¤°¤ contains one-half its volume of alcohol of a specific gravity of seven thou- ‘;;°i’__f__ _ *__A sand nine hundred and thirty-nine ten thousandths (. 7939) ut. sixty degrees 20 J I 1888 F nhrenheit. And for the prevention and detection of frauds by distllle1‘S “’· ·°·r··emc0 ··~ ·r 186, s_ gy v_ I5_ p_ 0 Splfl , 0 mmxssmnei of Internal Revenue may prescribe 0I' USG $25. such hydrometers, saccharometers, weighing and gauging instruments,
