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made in such form and contain such particulars as the Secretary or his delegate may by regulations prescribe. (b)
GAUGING, BEANDING,
AND STAMPING R E C T I F I E D S P I R I T S. —
Whenever any cask or package of distilled spirits containiag 5 wine gallons or more is dumped by a rectifier for rectification, or filled and received from rectification for sale, shipment, or delivery, the same shall be gauged, marked, branded and stamped by a storekeeperganger, whose duty it shall be to mark and brand the same and place thereon a stamp, which shall be in such form and shall show such information as the Secretary or his delegate may by regulations prescribe; but the Secretary or his delegate may by regulations provide that the gauging, marking, stamping, and branding of such packages so dumped for rectification, or received therefrom, be done by the rectifier instead of by a storekeeper-ganger. (c) A F F IX I N G STAMPS.—The stamps required by this section shall in every case be affixed to a smooth surface of the cask or other package, which surface shall not have been previously painted or covered with any substance, and so as to fasten the same securely to the cask or package, and shall be duly canceled, and shall then be immediately covered with a coating of transparent varnish or other substance, so as to protect them from removal or damage by exposure; and such affixing, cancellation, and covering shall be done in such manner as the Secretary or his delegate may by regulations prescribe. (d)
PENALTY.—
For penalty for violation of subsections (a) and (b), see section 5630. SEC. 5283. EXAMINATION OF PREMISES. The provisions of section 5196(c) requiring the giving of assistance to revenue officers for the examination of the premises and section 5196 (d) authorizing revenue officers to break up grounds or walls shall apply in like manner to rectifiers and rectifying premises. SEC. 5284. PROHIBITED HOURS FOR REMOVAL OF DISTILLED SPIRITS. For provisions prohibiting the removal during certain hours of distilled spirits in any cask or package containing more than 10 gallons, see section 5195(b). SEC. 5285. RECORDS AND RETURNS. (a) M O N T H L Y R E T U R N S. — E v e r y person engaged in rectifying or compounding distilled spirits shall, on or before the 10th day of every month, render to the Secretary or his delegate a monthly return of the operations of the preceding month, taken from his records, in such form and manner, and containing such information, as the Secretary or his delegate may by regulations prescribe. (b) RECORD OF R E C T I F I E R AS WHOLESALE D E A L E R. — E v e r y rectifier who sells, or offers for sale, distilled spirits in quantities of 5 winegallons or more to the same person at the same time shall keep daily a record of distilled spirits received and disposed of by him, in such form, at such place and containing such information as the Secretary or his delegate may by regulations prescribe. Such rectifiers shall also render such correct transcripts, summaries, and copies of their records at such times and in such form and manner as the Secretary or his delegate may by regulations require. The records required to be kept under this section, and regulations issued pursuant thereto, shall be § 5282(a)
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