- ,55 · TITLE é$.jj·llVTE
W smh d§H€1’,~I¤d• an lnssesspwt shall. . be inode for the dif- ference the hllmtity reported and the quantity shown ~ to have hem actual}! at the rate so jmmd for oecry proofgallon: Proeuu, That the actual product shall be . assumed to`t•e`ln·no can les thin 89 per of the produc-, ~;,,g mpaclty of the it estimated according to law,. All asmssancnts mndeunder this section shall be an lieu ou, an- -.;am1e<1"swiwQ on the m1llez·y tne‘a1muel·y for dlstilling the sam, the stills, vmels, and tools mcrein, the tract or land where& scid distillery is lo— cated, and any ·bullding`>t&reon, from the time such assessment is made until the hmehlliu have beenpaid. (B, S.} 3wB; lla. xl, 1875, c. 31. l 12. 18 sm. ua; Aug. 21*, 1894., c.·3c9,`l,~60, es Stat.568L) . _ “ _ , · S 32l. Same; remknkn and rdudlutnx on dedcleacypin production: notiécation. RQ §i—llers.·-»—Whenever, under {kc, provisions of section Sm, of this title, an and have been .moe s msuxm me a dedclency an not producing w m of the producing capacity ot his distillery aswtabllshedby law, or ~tor‘ the tax uponthe spirits that should hare been urodmed {rm thelgrain, or truit, or , molasses Sound to hnye used ln excem of the capacity ot his distillery cror any. month, as estimated according tc law, ‘ such excessive use of grain, or trult,_-or having arisen from a failure on tk part ‘ot the dlsttller to the capacity rwulred by law to -wable him; to use such grain, notfmit, or ind@, without liability ‘to such ·usscss4 _ mont; and it shall be made to ‘ to .the_satls£a.etion ot the Coanmlwloner ot Internal Revenue that said Vdedclency,. or that said failure, whereby suoh.cx%lvcruse ot §1'll¤,V!BQl ` or trult nom, was not occnwoned by any want {ot dlll86i¤¢¢ or . by any £rnudu¥%¤" Pm'l>¤¤e. onrthe part ot the distllloiibut X from mlmnderstnndlng as to the requlreinents ot the law and regulations in ihif or by. reason of unavoidable accldents, then, ln such case, ‘the-Commissioner of Internal Itcvenne, subject to regulations P! the Secretary ot the Treasury is authorlsw, on nppeahmade to him, to remit or refund tax, or such part thereof as wall ai>pea1·,to,>him to he equitable and just ln the premises: `And the Commissioner . ot Internal Revenue uponthe production to him ot satisfactory . proot ot the actual ·d ction,` by. accidental] me or other casualty, had wltmut any mud, collusion, or nmllgence of the distiller otany spirits in of manufacture or distillation, or before removal to they distillery! warehouse, bhsll hot the for a dedclenci nl not 80 ceutum of the producing wpnciti Q! his distillery t as established by law when the dedclmy is ocudoned by such destruction, " nor shall he, ln such mae, camps wx on the qlrlts so destroyed. No » .1=».»:1~ · l*s· il shall be spins; any dlstiller of irult for any {allure to maintain the rmulred capacity, uulws the Commissioner of [Internal Revenue ‘ shall, within six months utter his receipt of each monthly report notify such distlller of such {allure so hte maintain the requlrw capacity. (Mn:. 1, 1879. c. 125, l 6, M Stat. 340; Hay 28, 1880, c.108, l 8, 21 Stat. 147.) . ‘ ‘ ·~ ~ - 322. Exenption of dlstlllen of ethyl alcohol from certain Provides:.-—‘1%e oonxmlxloner of Internal Revenue with the approval ot the Secretary ot the Treason, my by regulations _ exempt distlllcrs ot ethyl alcohol, `tor use ln the production ot
- munitions of war, or for other nonbeverose D¤1‘ ’tro1n¤so
much ot the provlslohs ot 2.89, 313, sud 320 ot this title. mpectingl the survey of dlstlllerlm, the period obtermentation, the emptying of termentlug tubs, and mote, M. ln his j¤d t. my beexnedlent":. l*g·ovided,·‘1‘hat 3 the btl!1d.P ib8d in section of this title shall, ln the cases herein provided, be in such sum and contain such (further conditions as the @ld commissioner may require. (-Feb; 24, 1919, c. 18, l 602, 40 Stat. 1107.) ‘ ‘ e
RNAL REVENUE § 324
c 323. Commencement of dlstimnk; suspension of work; Kotlce.···~—'.lYhe `drst ferzneutlng ot every dlmiller shall be
taken to mln on the day the dlstllletslbond lsrapproved: and every distlller at the hour of twelve meridian on the last day of such flrst termentlng perlod, ce at the same hour on any previous day of such tcrmenting perim on whl& “@its are (distilled} shall be deemedlto have commenced, and thermfter to g continuously engaged in, the production of dmllled spirits in his distillery, except in the intervals when he mall ¤<`l `yvurk‘ as herelnntter provided. Any dlstlller @14ng to suspwd workin his may give notice lnyvrlting to the ‘ collector ot the district, etnting when M will s d' work; §Bd.0Il·ul€ day mentioned ln sold notice aid collector or one ot his deputies shall; nt the of the dlstiller, {proceed to tasten securely the door: _ of every furnace of every still or boiler in said distillery, by locks and otlwrwme, and adopt such other P as the Gommlmoucr of Iuterml Revenue may prescribe to prevent the lighting of any Bro in meh furnace or nnderfsuch stills orbollers. The locks and seals, and other reqnlrw for such pnrpom, shall be tarnished- to the collector by the • · c ·· :~ : » ot Internal Revenue, to. be duly nccogmted lor, by {said collector. Such notice by any dis·, tiller, und the action taken by the collector ln mumance there- ,_of,jshnll be lmmedlutely transmitted to the V c v+—: ‘ of Internal, Revenue.- No dlstiller, after having Qven smh mtlce, , shall, after stnted therein, mrryon the msl@ of a
dlstlller on said premises until he gives nno—thm‘ uouce in; writ- to said. collector, stating the/time when he will rwume
work; and at the so stated for work the collector 1 or one of his deputies shall attend gt the distillery to remove sold vlocks audi other fastening; and thereupon. and
before, work` may be resumed in, distillery, which tact
shall he immediately reported to the cdlector of I the idmrlet, ` and by him transmitted to the Commissioner of Intaml Reve— ’_l1\1€. Every dlstlller who. after the time Rhxed in said, notice declérlng his. intention to suspend. jvvork, carries on the businm qt n dlstiller on eaid premises, .0: wort, or beer in his distillery, or on sony premises connected therewith, or has ln his p0%sion or under his control eny mash; wort, or beer, `with intent to distill the same on said premises, slmllzincur the · iorteitures and be subject to the same wnishment as provided for persons who carry on the buslnem of e distiller without having mven the bonds required by hw. But nothing in this - section shrill be held to SPN! to suspensions caused by unavoid- `hble accident ; und the Commissioner of Internal Revenue shall _ prescribe regulations to govern_ such cases of involuntary sns~ pension. (B. SL Q 3310; Feb. 27, 1877, c. w, { 1, 19 Stat. 248; May 23, 1880, c. 108} ?§ 7, 21 Stot, 147.) ` I"324. Reduction M esp•¢ity.—-—Whenever= any dlstlllcr desires to reduce the producing capacity ot lnls”disti11ery,·he shall give notice of such intention, in writing, to the collector, stating the quantity of spirits which he dwlrw thereafter to mrlnufncture ` or produce every twenty-tour hours, and thereupon said collector shall proceed, at the expense ot the distiller, to reduce and limit the Jproducing chpeclty of the distillery to the quam ` tlty stated in said notice by placing upon a sumclent number ot the termenting. tubs closevhttins covers, which shall be securely £a.stened.,by nails, sale, and.`otherwlse,, and ln‘ such . manner. as to prevent the use ot such tubs cvvithoutremovlng Jnid covers `or bwhllf said seals, and shall edopt such other l precautions as may be prescribed by the Commimioner of Internal Revenue to reduce the capacity of scid. dlstillery. And J every person `who breaks, injures, or ln any ménner tempers 2 iwith any lock, seal, or other fastening npplled to any furnace, still, or termentlng tub, or other vessel, in pursuance of the pm? visions of law, or who opens or attempts to open any door. tub. or other vessel, which is locked or sealed, or otherwise closed ’01’_’fl.&ll€d as herein provided, or who uses any furnace, still,
