CODIFICATION OF INTERNAL REVENUE LAWS of grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance. (2) PRODUCTS OF RECTIFICATION.-As used in section 2803, the term "distilled spirits" includes products produced in such manner that the person producing them is a rectifier within the meaning of section 3254 (g). (c) PROOF SPIRITs.-Proof spirits shall be held to be that alcoholic liquor which contains one-half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten-thou- sandths (.7939) at sixty degrees Fahrenheit. (d) GALLON.- In all sales of spirits a gallon shall be held to be a gallon of proof spirit, according to the standard prescribed in the preceding subsection, set forth and declared for the inspection and gauging of spirits throughout the United States. (e) PERSON.- As used in section 2803, the term "person" includes an individual, a partnership, an association, and a corporation. Part II-Distilling and Rectifying SEC. 2810 . REGISTRY OF STILLS. (a) REQUIREMENT. -Every person having in his possession or cus- tody, or under his control, any still or distilling apparatus set up, shall register the same with the collector of the district in which it is, by subscribing and filing with him duplicate statements, in writing, setting forth the particular place where such still or distilling ap- paratus is set up, the kind of still and its cubic contents, the owner thereof, his place of residence, and the purpose for which said still or distilling apparatus has been or is intended to be used; one of which statements shall be retained and preserved by the collector, and the other transmitted by him to the Commissioner. Stills and distilling apparatus shall be registered immediately upon their being set up. Every still or distilling apparatus not so registered, together with all personal property in the possession or custody, or under the con- trol of such person, and found in the building, or in any yard or inclosure connected with the building in which the same may be set up, shall be forfeited. And every person having in his possession or custody, or under his control, any still or distilling apparatus set up which is not so regis- tered, shall pay a penalty of $500, and shalf be fined not less than $100, nor more than $1,000, and imprisoned for not less than one month, nor more than two years. (b) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2811. RETURN OF MATERIALS USED IN THE MANUFACTURE OF DISTILLED SPIRITS. Every person disposing of any substance of the character used in the manufacture of distilled spirits shall, when required by the Com- missioner, render a correct return in such form and manner as the Commissioner, with the approval of the Secretary, may by rules and regulations prescribe, showing the names and addresses of the per- sons to whom such disposition was made, with such details, as to the quantity so disposed of or other information which the Com- missioner may require as to each such disposition, as will enable the Commissioner to determine whether all taxes due with respect to any distilled spirits manufactured from such substances have been paid. Any person who willfully violates any provision hereof, or of any such rules or regulations, and any officer, director, or agent of any such person who knowingly participates in such violation, shall upon conviction be fined not more than $500 or be imprisoned for 308
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