^2 S T A T. ]
PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958
"SEC. 5202. SUPERVISION OF OPERATIONS. " (a) GENERAL.—The operations on the premises of distilled spirits plants shall be conducted under such supervision as the Secretary or his delegate shall by regulation prescribe. The Secretary or his delegate shall assign such number of internal revenue officers to distilled spirits plants as he deems necessary to maintain supervision of the operations conducted on such premises. "(b)
REMOVAL or DISTILLED SPIRITS FROM DISTILLING SYSTEM.—
The removal of distilled spirits from the closed distilling system shall be controlled by Government locks or seals, or by meters or other devices or methods as'the Secretary or his delegate may prescribe. "(c) STORAGE TANKS.—Approved containers for the storage of distilled spirits on bonded premises (other than containers required by subsection (d) to be in a locked room or building or those containing distilled spirits denatured as authorized by law) shall be kept securely closed, and the flow of distilled spirits into and out of such containers shall be controlled by Government locks or seals, or by meters or other devices or methods as the Secretary or his delegate may prescribe. " (d) STORAGE ROOMS OR BUILDINGS.—Distilled spirits (other than denatured distilled spirits) on bonded premises in casks, packages, cases, or similar portaole approved containers must be stored in a room or building provided as required by section 5178(a)(3)(C), which room or building shall be in the joint custody of the internal revenue officer assigned to such premises and the proprietor thereof, and shall be kept securely locked with Government locks and at no time be unlocked or opened, or remain open, except when such officer or person who may be designated to act for him is on the premises. Deposits of distilled spirits in, or removals of distilled spirits from, such room or building shall be under such supervision by internal revenue officers as the Secretary or his delegate shall by regulations prescribe. "(e) DENATURATION OF DISTILLED SPIRITS.—The denaturation of distilled spirits on bonded premises shall be conducted under such supervision and controlled by such meters or other devices or methods as the Secretary or his delegate shall prescribe. " (f) GAUGING.—The gauge of production of distilled spirits, gauge for determination of the tax imposed under section 5001(a) (1), and gauge for tax-free removal of other than denatured distilled spirits from bonded premises, shall be made or supervised by internal revenue officers, under such regulations as the Secretary or his delegate shall prescribe. " (g) BoTiT^iNG IN BOND.—The bottling of distilled spirits in bond shall be supervised by the internal revenue officer assigned to the premises in such manner as the Secretary or his delegate shall by regulations prescribe. "SEC. 5203. ENTRY AND EXAMINATION OF PREMISES. " (a) KEEPING PREMISES ACCESSIBLE.—Every proprietor of a distilled spirits plant shall furnish the Secretary or his delegate such keys as may be required for internal revenue officers to gain access to the premises and any structures thereon, and such premises shall always be kept accessible to any officer having such keys. " (b) RIGHT OF ENTRY AND EXAMINATION.—It shall be lawful for
any internal revenue officer at all times, as well by night as by day, to enter any distilled spirits plant, or any other premises where distilled spirits are produced or rectified, or structure or place used in connection therewith for storage or other purposes; to make examination of the materials, equipment, and facilities thereon; and make such gauges and inventories as he deems necessary. Whenever any officer, having demanded admittance, and having declared his name
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