749 rzzms ss.-zyrszzza in case of a rectlher, the notice aall state we precise place tl Venere such business is to be carried on, the name and resl pa of every person lnte@d or to be interestedln thebminess, the re Process by which we applicant inoends to rectify, parity, or zenno q- distilled spirits, the kind and cubic ‘contents,of‘any mil med or p= to be we for mw purpose. `tbo mtimated qrnnaty of spl:-its az which can be or redned every twenty-tour gg hours in such and that mid rectlfying utablism 3'· ment is not within six-hundred feet,_tn awrect line; of the. premises of any for the distillation or aa Spirits. In case of any change in the location, form, capacity; ls 0lYH€l`Ship, l§€¤*l7, sgP?ri¤t€¤d€}¢,,'0¥ iD the DBTBOBB I II in the business of snob distillery or rectlfying establishment, or yy in the tlme of fermenting the mah or beer, notice thereof, in m melting, shall be 'given to the said collector or proper deputy ` couector, of the district withln twenty-four hours . after such tt change; and any deputy collector receiving sncb notice shall ,11 immediately transmit the same to the of the, district. ll Every notice required by this section shall be ln sncbrform, and tl shall conta1n"snch‘addltionsl·partic¤lar•s,_as the Gomnlssioner il or Internal Revenue may, from time be time, Every .0: person who falls,or‘refu® toglve such notlce‘shal1_P¤!`a D plllltllty of um [Bd BBQG INR lw ¤0Y EOIB if than ;~ and every person who gives `a_ false or fraudulent U notice shall, in addition to such penalty ol:. dne, be- imprisoned U not lessthan slrmonths norlmoro than two ygrs; ·(R. 8., D some.) _ , y l s in 283. Nodes of to rectify.-Whm any rectiiler *¢¤ intends torectify or, compound any `distilled spirits he shall, I before ing any package of distilled ~mlrtta»tor‘ that por- ’ 0* pose, give notice ln duplicate to the collector of internal rave- `ti noo for the district of his lutentbn so to rectify Gm} submit J snob paekase for the inspection- of a United. States ginger, who en shall dnly wdn or gauge and package its contentsjnd tl make due return thereof, and such qlrlts shall not bsiemptled ‘ ·h for r ¤on, not or compomdedln thetmckage, ji until gangedor weighed as herdn above provldw. and i notice and boo made form and contain b snob as the of Internal Revenue, with; D the approvalotthoseuetsry of=tbeT¤‘w¤¤17. may fromtlms b to dns p&lbo. 1, 1879, c. 15; S 8, Z>“Stat. 341;J¤ly» m I6,18@,c.196,§1,27Btat.%0.)fr_ t - _¤ 284. Bond of .r——·*EY€11 puson lntendlnz to commence J or to contlnm we bmnu of ajdlstlller shallfon nllng with -1 tho his notice of such lnbentionyand before proceed- Q his meh and on the lst dayof Mayo! each h mcccwms year, ajbond in the form preambed by the t·
of Internal Revenue, conditioned that he shall a
falthfnlbleomw with all the moyisions of Ill rdatlng to -6 the dnwa and hmm of all penal- a
orynnea on bln: fora violation of any s
of the said wovlsbm: and that he shall notsmder the lot »d or tract of land on whlchftho any part n ¤*€i‘¤¤f·¤¤"¤¤7Mtlwdi¤¤Hi¤tam¤rntns,tobeincmbered t by jnd t, or other liene,darlng the in whim, I be shall carrym badness. {$14 bond mall, be with at s iwot two snrotles, approved by the collector of the mstrlct, D and for a penal,•nm.not»lessthan than · r ·e of tax on the c spirits matcanbodlnwedlnhis dlmllary dnrlqa period v of nfteenyddaya. Bntdn no caseshall the bond the nm 1: of $100900. he collector may refuse to amove said ta when. in his 3¤ds¤ent, we `dtnation of the in such la as would enable the dlmlla to defraud we United States; and c t ln case of mmrcfnsal thedlatiller may anpeal to t§§;»O0lB·· o missions: of Internal Revenue, whose decision in the matter _ I shall henna!. A, new bond shall be required an cane of the ( death, insolvency, or removal ··of either of the nnetles, and 1 may be required in any other; contingency at WB discretion of an
rAL REVENUE § 236 ne izollector of Ccmmimionet of Internal Reéexme. Every arson who fails ’or Teiums to · give the bond hereinbefore
- q¤ired,_or torexiew the uma, or wh? gives any mlm, forged,
- · fraudulent pond, shall iorteit the distillery, dtstming apnratus, and all real estate and premises connected therewith,
nd, shaIl`be ined not less than $500 noremore [than $,000 pE~imP¤’i®¤ed not less than six months not more than two pa (R. 8. § 3260,;*Mny 28, 1880, c. 108, § 1, 21 Stat. 145.) 285. Same: approv•!.~—-·No af;o1lecto1·`shal1'approve the bond of n? un£ll;al1 thefreqnirements-`of the law and ell ieguntious made by the Commissioner of Internal Revenue in r€· ltkm to dlstillefiés, in pursuance thereof,. have been complied ith; Eveiy collecto; who- violates this proyisleu shell forfeit nd pay $2,000; audbe oEce. (R;8. § 3261.) 2864 Some; distiller to beovmu in feenimple, or have writzn of owners-No bond or n &stik1er shalt be approved, nless he is the owoeif in fee, Yuniucumbered hy ahy mortgage, ¤d@t,;c: other-1 e lot or tmct et on which, he distillery `is simated, or, ess he Bien with the collector, 1 connection with his notice, i W written conmt of the owner t;the;feeQ of. any mo t·e_ · _-judgment creditor, w: other ersonthavixig i1.1ie¤ thereop, duly that the exemnesjmay `be furthe purpose of distilliug spirits; subject > the provlslom or law, nuq expressly pdpoleting that the Len of {the United States for- taxes uid pcrmltiu shall hate riority ot such mortgage; j1idme¤t,` or other ineumbrence, nd that ih ot the forfeiture of the distillery psemism, r of snrpart thereof, the title M the wme shall vest an the Inlted Stnta, discharged from such ‘· jud t, or me: inc¤mbranceZ` In Amy thefowoef ot n, dis- Lllerytor distming appai·at¤s,K erected prior to the day ot uly, 71868, has only an estate for a mm of mrs or other wtate less than leesimple intpe lot or tract oi land en which he distillery is sttuated, the evidence ot title to which shall ave beet: duly Kpecorded prior to: that dgte; erin case, mere the lease or other evi&m:e`_ot title is bait was-. not , equtreq by the laws ot the Btatetto jbeo in order to evalid at the time ot im execution; oivtn nnylcae oi such riot erection where the tit1e‘wnS then, and has continued to e, in litigation; or in any case of inch. prior ereotion where och owner is_.—.popessed`.o£·the fee,. but with a
executed gndgdply recorded prior; 20th ot
`uly,. 18@, and not due, or 1;; case ot? such prior erection when thé`£acf_1s· held by a. fame coiert, minor, pawn ¤ot mnouud mind, or other person ipcnmble `ot comeat, as mgelnbefore t.he_t¤1ue.o£ guchlot or trhct oi land, ugettu? with the bulldinslahd diswling apparatus, shall be
in the manum to be by thé·0ommisslo¤e1·
{ Internal Reveom: and tkge coheetox may, at the dimretiou ! the oommisdw, be authorised to accept; in tleu ot the aid ot the owner of the tee, the bend et guch Mulkergin mich form aq toe commldonemmay prescribe, with lot Im than two] mndes, condltionedx that in use the dismery, qmnrintm, or my- thereof. shell by Anal ¤d t be forfeited for the violation 0; my of provitom of l•w,;m•.obligo¤·s»nha1l pay the Amount named in mid M mq. sm www- be rémmu acm cemcticm creme: »:co¤nty,o1~o!•¤sdJol¤l1ig¤ou¤qin thes»emeSfntei¤ which the distillery is situated, gud owners of gmincambered asl mine in uid mstrlet or eounty, or xdjomini county, equal o meh appraised value, and the penal mm ot said bond shan ne equal he the nppratmd va1ueto& nid lot or tract ot land ogemer with the tmzlldihgi nod •·D¤¤·¤tus. In case lt nn; nt judldhl or other qgle in favor o(,the Jihad A bond mi be ·tnk•n gt the discretion otlthe mmiwner of Inwmnl Bevenm, in lieu at the written con- _ intnqulred bymhinction, and the person giving meh bond nay be allowed t.o· operate inch a distillery during the exist-
