876
7 4TH CONGRES S . SESS. I. CH. 740 . AUGUST 27, 1935 . Pleadings. offen ses may be i mpos ed . It shall not be necess ary in any a ffidavi t, information, or indictment to give the name of the purchaser or to include any defensive negative averments, but it shall be sufficient to state that the act complained of was then and there prohibited and unlawful, but this provision shall not be construed to preclude the tria l court from di recting the fu rnishing the de fendant a bill of particulars when it deems it proper to do so . in Records pection and reports ; SEc. 14 . All records and reports kept or filed under the provisions Vol. 41, p. 319. of this title or of Title III of the National Prohibition Act, and all liquor or property to which such records or reports relate, shall be subject to inspection at any reasonable hour by the Commissioner or any o f his agents or by any public prosecutor or by any person Introduction of ce r- designat ed by him, or b y any peace of ficer in the St ate where the tified copie s of, in records or reports are kept, and copies of such records and reports evidence. duly certified by the person with whom kept or filed may be intro- duced in evidence with like effect as the originals thereof, and ve rified copies of su ch rec ords s hall b e furni shed t o the Commis sioner conviction as bar to when called for . prosecutionunderother SEc . 15. If any act or offense is a violation of this title or of act .ol.41,p.319.
Title III of the National Prohibition Act, and also of any other law in regard to the manufacture or taxation of, or traffic in, intoxi- cati ng liquor, a co nviction for su ch act or offe nse under the o ne Exemption from tax shall be a bar to prosecution therefor under the other . payments.
SEC. 16 . If distilled spirits upon which the internal-revenue tax has not been paid a re los t by th eft, a cciden tal fi re, or other casual ty c Vol 2212p . 4ss ; U. S. while in possession of a common carrier subject to the Transporta- Vol.41,p .98s; u . s . tion Act of 1920 or the Merchant Marine Act, 1920, or if lost by c., p.2062. theft from a di stillery or oth er bonded wareh ouse, and it s hall be made to appear to the Commissi oner that such losses did not occur as the result of negligence, connivance, collusion, or fraud on the part of the owner or person legally accountable for such distilled spirits, no tax shall be asses sed or collecte d upon the dis tilled spirits so l ost, nor shall any tax penalt y be imposed or collected by reason of such loss, bu t the exemption from the tax a nd penalty shall only be allowed to the extent that the claimant is not indemni- fied against or recompensed for such loss . This provision shall apply to any claim for taxes or tax penalties that may have accrued since the passage of the National Prohibition Act or that may accrue hereafter . Nothing in this section shall be construed as in any manner limit ing or restric ting the provis ions of Title I II of the National Prohibition Act . Vol.41,p.319;L. S. S Ec . 1 7 . Section 3 of Title III o f the National Prohibition Act C., p. 1221 .
(41 Stat. 319; 27 U. S. C., sec. 73) is amended to read as follows Establishment of K' Warehouses for the storage and distribution of alcohol may be warehouses . Post, p. 1957.
established upon filing of application and bond, and issuance of permit at such places, either in connection with the manufacturing plant or elsewhere, as the Commissioner may determine ; and the entry and storage of alcohol therein, and the withdrawals of alcohol therefrom shall be made in such containers and by such means as the Commissioner by regulation may prescribe ." Vol.41,p.321;II. S. SEc. 18 . Section 11 of Title III of the National Prohibition Act o .,p .1221 .
(41 Stat. 321 ; 27 U. S. C., sec. 81) is amended to read as follows Withd rawal of alco- "Alcohol produced at any industrial alcohol plant or stored in hol for de natur ation
tax free.
any bonded warehouse may, under regulations, be withdrawn tax Post, p. 1957. free as provided by existing law f rom such plant or warehouse f or transfer to any denaturing plant for denaturation, or may, under regulations, before or after denaturation, be removed from any such plant or warehouse for any lawful tax-free purpose .
