§ 55 smuu zu-m;101 be i arcdlacthd M cfmch l@•s` the ti€B`f1'£¥l&¤II5d extent that the claimmt ta cx mmmpmsc<1tm··z»uch l¤mi— Thispwcvlsicu &l1a@,i tvxaidala for `tams ur ii? Pémitiés that my Mw qccmad Sim! October %, 1919, an- that may accrue hareatter. Noéim in this section sh•.l1_be cuhmued as in my mma Iimiting cr @1cing the pmvwhns oi Ghnptar 3 of this title. (Nov. %, 1921,,1; 134, §5»j42St•L@.)_ ·` ·. . ·`
55. Para of conniwmer to civil ¢8@—···The mma; with me nppmval ot tm Secretary of the Tmahury, may ¤cmp1·~éhisg·: guy civil cause arising under this chapter
mmm hriugihgtactiou in court; and with the ammval of the Attormy Gemral he may pqmpromise '&B§Y·S\1(‘h cause after €iQtj® themcn has mm commenced. _·(O¢tg 28, 1919, c.‘ 85, 2. » 'fltle II,} 35; _41_Stat., 317.) I- _ , · i ‘ .56. nd rcguhtinn of inbwiltién, `rcimpcrta- V, ¤a§&actm·e of spizituousw ami- vimm lM¤m·.—-—N0 spiritmms Imam- sh£lrhe s.mpq¤¤¤1·;¤"t» the,United· Sthtw, mr ahhh hay permi: he granted gutherising the mamiiaétuxé hi HHY‘S§Iitl10H.S liquot; save alcbhol, until the ammmt of such liqmr npjw in distillericsl 0l';01`.h€1#` bonded `W&l‘€h0\lS€S` shall have rexlucedmc `a qwéutity thaf111 tliapinion hfjhe l comimaner will, with liqucry that `may {thereafter be mnnug fwcturcd - and importéd, be su&cie¤t lg} suppl? the cmrent heed thermfter fdr all ¤én_bevei~agc uses :· Provided, That no viuous liquor shhli beflmpcrted with _‘ the United States unless it is made to appur to the commissitmer that -vi¤ous` liquor for asmjzh naubevemge rise pwdizcéd in the .United» States is not sukient in ·meet such n011bevcrage_ Deeds: Prcbidcd fgither, That the coxmissismer may authoxfize the. return `tc the United Sthtes under sup}: rgulatiohs and conditions hs he ·may prescribe any distilled gfairits of American pmductichf exponttgd free bf tax and lreimpptted in original packages in which é):- v 'pcrticd and c<msig¤cd for réilepcsit in the distillery bonded warehouse from- which originally removed. (Nov. 23, 1921, c.
- 134,§2,42Stht..222.) · · · `_ jh'
57. Storage ih » or transporttation to bcmcled warehoiasés of
al1=eady_m:1mf•ctared.—N0Lhing' herein shall prevent
the stqmga in United, States bonded warrehousles bf all: liqudr mauhtacyumd pribr to the taking eEect _0f this cheibter, or bm-event the transportation of such liquor to auch warehouses or to any wholesale dmggisf for Sale to such druggist- for purpc&s hot prohibited when the thx is phiql, and permits may be issued therefor. (0¢L _1919,. c. 85,·,Title II, 41 Stat. 318.) , > -, 4, -· ° f $8. De¥elop¤1em· hf liqxiids to contain more than ohc··hslf of 1, per cmthé of alcohol; reduqtich of samg.·¢—-A manufac- { tum: nf any pevgrage containing léss than m1e——hMt of 1 per ceatum ct alcohol by volume may, 'on making appllcatiqn and giviiig mich bond l as the ccmmissionep shall prescribe, be given a permit to Hamish ih' the manufacture thereof by the usual methods of fermentation and fdrtihchtioh or otherwise a liquid such ab bqer, hl0,,p0rter,°q1·. wine, containing more than 0he·h11lf»qt 1 per centum ét alcohol by %0l;1meQ but before any (such liquid is yvithdxtavyn f1‘0.l31>th8_{$£t0IY-0I otherwise dismsed ·o£ the hlcchclic contents shall under such julm a~1id_~regu1atichs as the commissioner may prescribe be reduced beléw such ohvhalt ot _1. per ct alcohol :· Pmvidgd, {That mc}; liquid may he Qremcved EBQ ` under bond and under such regulation; aa; the co l i f hher may presgzrihg, {mm. one bonded plant or warehsuse to mouw for the oi having the alcohol exirwtcd tzheréfmm. And such liquids may M developed, uhcler pexjmix, by perm; ohher than the mmmfact¤rers‘ of bcw}¢rag& cuhtaipigg law than mh- _ lkml! of 1 per cehtum at alcohol by v01um,;,`¤¢l apld td auch manufacturerd ic; ccmversiqn inte such _` The alcohol _ removeq from buck liquid', ii cvhp0m£® and mt ¢9!1 h zhh ~ · nhd umd, he &¤b1¤€t&t0 taxjit s¤ved,j£t shdl be
EIQATIHQ LIQUORS ‘ »_ subject to the name law-. as other lkgms. Gregg; 4 be s,llewed.on the tax any `w‘-weed ta, · amnnt oi-snytaxpold nw written brandy
- used, in the tortiilcntion of the llqwr ttm which the uma.
·· is mvecl. (Oct. 28,,1919, c. &,'Title H, S 37, 41 &at. 318.)
59. Tax on fortikl fw alwb0l,··;-—When
¤. tortiéed wim are and mm tm the or non. c, .. beverage alcohol, and wines mtnintng lem than one-hal! of 1_ per centinn of alcohol by mme, no tax ebelt » be or paid on the spirits need in meh iornncetion, . time snch maicqnoxizeo www mder the pievesoln v of this chapter, whether mrbonsted or. not, shall m be subs l ject to the tex. on nrttncially carbonated or rkllng wieee,
lmlnnbnll be subject to tlw tex on still vrlw only. (Oct. 25,
, 1919, cl 85, Title II, § 37, 41 Sat. 31$.)_ . ; . $0. Burden •f°_ proof as to count.-—·In Snr case - where the manufacturer is charged- with mnnefnctnring or sell- -_ ing for beverage pnrpmes any malt, er termmted llqeiels 5 containing one-halt of 1 per centnm. or more of nlcohel by roti `ume, or in any ence- wberetm mnnntnctnrer, nnving pert niitted by the coznmiestonerito develop a llqnid mh as ale, beer. , porter,. or wine containing more than one·hnlI of 1 centnm g of alcohol by volume in the manner end for the herein z provided, is charged with {allure to reduce the alcoholic emi- _ tent ot any such liquid- below snclr one·half of 1 per, centnm { before withdrnwing the same from the factory, thm in either
- such case- the burden of proof shall be on ’ snchmnnniactnrer
· to chow that such liquid so manufactured, said, or tithdrawn
- contninshless than one-half of 1 per `eentnme! alcohol by vel-
, ume. In any suit or proceeding lnvolvim the alcoholic con- , tent of any beverage, the reasonable expense et analysis ot . suchbeverage shell be taxedns coeteln the case.- (Get. E, 1919,ic. S5, '1‘itle.II, ·§ 37, _41 Stat. 318.) . - _ `
61. Eniployecs and equipment- for of
i appointment and pnrchasei- Ooxnxnis- ‘ stoner of Internal Revenue the Attorney of the - United, States are hereby respectively authorized - to appoint end. employ such aesi,stants,, experts, clerks, and otMr_ ew ployees in the District oi COIHEIRQI or elsewhere, > to pm- ` chase such sup¤pll1¤s‘and`eqnipment£ ns they my deem necemmry - Tor: _.the enforgizent ,_o{ Lprovisions of this title, bet , assistants, ex ts, clerks, and other employees, excm y executive omccrs ais may be appointed by the Cemmimi-oner or ‘ thenttorney General to have imtnedinte direction of the enforcement of me provisions et this tlglé, md persons authorized to issue peerxnits, and agents end -impwten-re in the service, shall be appointed nxrder the rules am regnlaéons pre·· scribed by chapter 12 of llltle 5: Provided, Thstthe Commissioner-and Attorney General in such appointmnw mall give . preference to those who here served la the military ornhyalserrice in the recent war, it otherwise and there is hereby authorized to be appropriated, out et any mney in tlneilfreaeury not otherwise approprtnted, » stun an may be requiredjor the enforcement of this chapter inclwlng persoml services in the- District ot Columbia. " (Get. %, 1919, c. 8& `· Title II, is 38, 41 Stat.“319.)` _ _ { 9. - ,` · D
- 62. to who•e_propcrty,rlg\ ts my he sf-
_ fwtede-—·In all cnseelwhérein the Ptclleftl of il? @**5% ii P*’°‘ ceeded agnlnst or wherein a judgment ntecing it , be- . _.re¤`¢ered. Qld the éluiéllil not the who inpernon violated ` the prorinions of the law, snmmone must be i®ed in due' tom -
and served personally, it said is to be round yiltbln the,
jnrindlction of theicourt. (Qet. 1919,4:. 85. Title II,. C 39, 41 63{ of ktoikdlbk BQIWB in Zoa¢.———It shall be itnlarrfnl to lmport w- into the Caml Zone.- - or to sell. give sway. <>f.`i1‘¤¤D¤t‘¢· ¤¥ _ have in one’s panorama or mder — one’s control within the ` , Canal dlcehollc,‘ter¤ented,` brewed, distilled; vinone,
