§ 263 TITLE 86.-INT; a United States marshal, or to any other Government omcer making such salejfor the beneht of the United States, without making payment for lsaldt _ stamps so used or delirered, Any oeileetor using or furnishing stamps .in·' manner aforewid; on presenting vouchers satisfaetory to the Gomnriesioner of Internal Revenue, shall be allovred credit for the same in settling his $tnmp.&cc0u11t with the department. In such cases, the eiiioer selling the distilled apirlts shall a&x, _0r` cause to be aiiixed, to the same, Ethe tampaitl stampsi so provided, and. Shall write norm the face of such stamps the true number Jof Sprooi p and wine gallons contained in the packagé. the amount of tax actually mid thereon, and- also the warns '“A@xed‘ under provisions ofsectidn 262 of Title 26·0f the_‘_C0de of the Laws of the `C11itealf,.eStates of A1neriea." (R: S: 5 3334; Mar. ,1,".*»18’§9, @c.125,§5,.20Stet.340,)‘_`· '· Y f 3 { » ‘· a ,263. Acwuntahility; for ntamp books; export stamps.;-The boeks of tax·peid` sturnpst issued to. oauy Ycolléctor shall be charged to his account at the {ull value of the tax on the number of gallons represented on the stamps and coupons contained in- said books; and_°eve;ry collector shall · make a monthly return to the comnziselouer of Internal Revenue of all tax·paid atampe issued by him to be aflixed to any eask orpaekage containing diotllled spiritson which the tax has been paid, » and account for the amount lot the tax collected; and when the said , eollectorr returns to the- Commissioner oi. Internal Revenue any. book of marginal stubs; which Kit shall be his_.duty to *dt as `_ soon . as all the ·· staxnps contained jin the bool when issued to him have been used, and` accounts fol the _ tai on the number of ‘ gallons represented on. the ntampe and equpoue that were contained ln said book, there ehall be allowed to thencollwtor a Xeoxnrnission of _ onéehnlf of 1. pea Céilzfillll onithe amountof Such; taxyin addition to amy other com misgion "by law allowed: Prdtiided, §l‘hat the total nel; corn: , pensation of collectors as ·iixed_by.thi§ title shall not be thereby t increased, `Alletnmps relating to" distilled spirits, other that the tax—paid stamps, shall be leharged , to collectors; and the books containing sueh.stamm may bé lntrusted by any collectoi to the. gaugerof the Vglléstriénwho shall rnake a `uauy report te ‘ the eollector of all ouch. stamps ‘· used by—him’_aud for- whou used; and‘wl1en._ all the stamps contained Pin zany such bool Janne been lssuetl, the gauger of the district shall return thi book to the colleetor, with all the marginal stubs _ therein 'All export stamps issued to. collectors shalt be . charged‘_,t< them as representing the value of 10 cents for eachistamp and they shall collect the amount due for such stamps at the rate of 10 cents for each stamp issued ln such manner and n1 such time éas the Comémissioner of Internal Revenue may pre r scribe; -and the comml longr »nm,y,_ in his tliseretion,`. make aseeesnalent therefor; _ (B. § 3314); Mar. 1;#1879,'cQl125, Bl-5 ·20,Stat; 339; May 28,`18&0, c. 10§,.§ 16, 21 Stat. 148;,Ian 22, 1925, c. S7, 43 Stat1_770.) ‘ , " ‘ 264. Wholaale liquor =d¢oleral stamps in exchange fm stamps for re•:ti§ed__apir·itp;‘ discontinued stamps.--Collector: ehall. not tarnish 'vrholesalel liquor dealers' stamps in `1leu‘· o; and in exchange for etampa for rectliled spirits unless the package covéréd by stamp tory rectined spirits is to (be. broker into §maller‘paekagw.__° , _ . v p fthe commissioner, with the approval of the-.__Secretnry, 1: authorized to discontinue the use of the following etampa whenever in judgment the interests ot the Government wil be ‘inubserved,·lthereby; 1 ‘ p . i - ` Diatillery, warehouse, * special bonded wai·ehouse,_ special bonded rewarehouae, general bonded warehouse, general bondem retransier, transter brandy, export tobacco, export cigars, ex 1 port oleoi/nargarlne,’and export fermentedliquor stamps. (Feb ·24, 1919,12. ,18, § 606, 40 Stat. 1108.) ‘ , [ ‘ Q 285. Using, laeuing, or gpermitthng uae of stamps contrary to law.--Wlnenever any rereuue omcer nnixes or cancels, 01
ERNAL REVENUE • 748 · causes or permits to be silixed or canceled, any stump relating
- to distilled {spirits provided for by lew, in any other `meuuer er
¤ in any other place,-or` issues the same to any other person time
- as provided by law, or by regulation msde in pursuance
thereof, or knowingly {amazes, or permits to be sE1ted, any such
r stamp to any cask or package ot spirits ot which the rwhele or 5 any part has been distilled, rectihed, compounded, removed, S or sold, in violation ot. law, er? which hus in o any manner L escnpml paynhent {ot ta; —e1uefthereou,_he~shnli,o for every isuchl 5, .oEense,' be iined·.n0t lessrthan $500 nor more than $3,000, and l a be imprisoned for no·t»Iés_ than six months nor mere than three -yearS.» (a,·s._;ss1c .)» ‘ 1 i · t V Q2 266. Forfeiture`—i_gfrunsta1uped paekngw.--All distilled spirits » toundinenyfcask orpackage. containing Eve gallons or more, without having thereoneach mark and stamp required therefor ’_ by.luw_,__·slmll be forfeited to the United stew, {R. S. § 3269,; e DISTILLERIES ANUDISTILLING REGULATIONS,
- t nmowrrrmns _ ‘ o
[ » V 281. Registry of stills and app•ntus.—Every person having . in his possessiozror ¢l18t0dY•· or under his control, any still or 'Q distillixig hpparatus Seto \!D» shall register the" same with the ,. [collector of the districtiin which it is, by subscribing and Bling , ~witl1ihim` duplicate ,sta,tem®ts, in {writing, settings forth the , , particular place where such still or distllling QP9¢¥&tES is set { ‘up,_` the `Qkind ‘ot still and! its cubic contents, the, owner thereof, y his place of residence, and the for `whiclr gid still of , distllling appnratuszhas or is intended to be used; one oft or gf which statements shall be retained and preserved by the colyi lector, end the other transmittedby him to the Commlmoeer
- of Internal Revenue- Stills and distilling apphmtusjshali be
. registered immediately upon their bein: up. Every still { fordisti_1l1ng`apparatus`not so together with all per- l I sonellproperty in the wession or custody, or under the mere;
- of such person, and_ found in the building, or insny yard or `
p ,mc1osu»s connected with the building in which the same may be, > set up, shall be' forfeited. eyery person having in his pose
- sessionor custody, or under his c¤¤tm1,»,a¤y still or
- apphratus,set’ up which- is not so registered; shall psy ai penalty
- cfg $500, and shall be lined not {less than $100, nor more than
$1,000, and-eimprisonedlor not less than one month,»nor more c
>.— thirtwo yeurs. (R. S; { 3258.} , ~ ” a` o ° I ~, ~ 282.` Notice of intention to carry on business of —amansa.· der _ a recti|ier.—¢—Every person engaged in, or intending to the engaged t Q iu, ~ the business of a¤ dlstlller or rectlder, shall give notice in ·` writing., subscribed by him, L to _-the collectors _.o~£· the _ district 2 wherein suchbusinws is to be carried on, stating his ·, sud` residence, and ii! s company. or Erm, me "nemeo and
residencevot esch member thereof, the name and residence
of everyo person interwted or to be lntermted lin the busi- P ness., the precise place where said business is . to be carried on, é and whether ot distilling or rectltying; and it, such business is E carried on in a city, the residence and place of business shell be Bi Indicated by the naine of the street and number not the build; 1 lng. In case ofma dlstiller, the.notice—· shall state the kind riot stills and the cubic contents thereof, the number and kind s ot boilers, the number of mash tubs and termenting, tubs, the
cubic contents of each tub, the huuiber ot receiving cisterns, the
l— ~cubic contents of each cistem, the number orhoursoin which the ` distillery willferment esch tub of mesh or beer, the estimated l, quantity of distilled splrlts which the apparatus is capable at I distilling every twenty-four hours, a mrticular description ot - the loteor tract oflsnd on ‘which the distilleryais situated, and _ M of the buildings thereonhincluding their size, orusterial, and ‘construction; nnd,tlmt‘ssid distillery premises are not within V si; hundred feet, in a direct line, of ?uny premises authorized to r u be used for rectifying; orretlrling 'distilled spirits by any process.
