Page:United States Statutes at Large Volume 53 Part 1.djvu/324

From Wikisource
Jump to navigation Jump to search
This page needs to be proofread.

314 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 2818. NOTICE OF MANUFACTURE OF AND PERMIT TO SET UP STILL. (a) RErmQUmI rME. - Any person who manufactures any still, boiler, or other vessel to be used for the purpose of distilling, shall, before the same is removed from the place of manufacture, notify in writing the collector of the district in which such still, boiler, or other vessel is to be used or set up, by whom it is to be used, its capacity, and the time when the same is to be removed from the place of manufacture; and no such still, boiler, or other vessel shall be set up without the permit in writing of the said collector for that purpose; and (b) PENALTY FOR SErTING UP STILY WrrHOUT PERMrr. - Any per- son who sets up any such still, boiler, or other vessel, without first obtaining a permit from the said collector of the district in which such still, boiler, or other vessel is intended to be used, or who fails to give such notice, shall pay in either case the sum of $500, and shall forfeit the distilling apparatus thus removed or set up in violation of law. (c) TRANSFER or DUTIE.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2819 . PREMISES PROHIBITED FOR DISTILLING. No person shall use any still, boiler, or other vessel, for the pur- pose of distilling, in any dwelling house, or in any shed, yard, or inclosure connected with any dwelling house, or on board of any vessel or boat, or in any building, or on any premises where beer, lager beer, ale, porter, or other fermented liquors, vinegar, or ether, are manufactured or produced, or where sugars or sirups are re- fined, or where liquors of any description are retailed, or where any other business is carried on; or within six hundred feet in a direct line of any premises authorized to be used for rectifying, except that the Secretary is authorized to permit such use for distilling on prem- ises at such lesser distance than six hundred feet as he prescribes, in any case in which he deems that such permission may be granted without danger to the revenue; and every person who does any of the acts prohibited by this section oi or ther, or aids or assists therein, or causes or procures the same to be done, shall be fined $1,000 and imprisond for not less thn nthaan six months nor more an two ears in the iscretion of the court, for each such offense: Provided, That saleratus may be manufactured, or meal or flour ground from grain, in any building or on any premises where spirits are distilled; but such meal or flour shall be used only for distillation on the premises: Provided further That any boiler used in generating steam or heating water to be used in any distillery, may be located in any other building or on any other premises to be connected with such still or boiling tubs, by suit- able pipes or other apparatus, or the steam from such boiler in the distillery may be conveyed to other premises to be used for manufac- turing or other purposes. SEC. 2820. RECEIVING CISTERNS IN DISTILLERIES. (a) REQrumEb Ts.-Except as provided in section 2824, the owner, agent, or superintendent of any distillery established as hereinbe- ore provided, shall erect, in a room or building to be provided and used for that purpose, and for no other, and to be constructed in the manner to be prescribed by the Commissioner, two or more re- ceiving cisterns, each to be at least of sufficient capacity to hold all the spirits distilled during the day of twenty-four hours, into which shall be conveyed all the spirits produced in said distillery; and each of said cisterns shall be so constructed as to leave an open space of at least three feet between the top thereof and the floor or roof above, and of not less than eighteen inches between the bottom thereof and the floor below, and shall be so situated that the officer can pass around the same, and shall be connected with the outlet