314
FERMENTED LIQUORS.
Proviso. expense of the United States: Provided further, That the
ayment o ! y . .
stamp tax. tax imposed in section 3339 of the Revised Statutes shall
p. 305. >>” be paid on all fermented liquor removed from a brewery
coisposal of can- to 3 bottling house by means of a pipe or conduit, at the
time of such removal, by the cancellation and defacement,
by the collector of the district or his deputy, in the pres-
ence of the brewer, af the number of stamps denoting the
tax on the fermented liquor thus removed. The stamps
thus canceled and defaced shall be disposed of and ac-
counted for in the manner directed by the Commissioner
|, Lenalty for vio- of Internal Revenue, with the approval of the Secretary
of the Treasury. And any violation of the rules and
regulations hereafter prescribed by the Commissioner of
Internal Revenue, with the approval of the Secretary
of the Treasury, in pursuance of these provisions, shall
be subject to the penalties above provided by this section.
Every owner, agent, or superintendent of any brewery or
bottling house who removes, or connives at the removal
of, any fermented liquor through a pipe line or conduit,
without payment of the tax thereon, or who attempts in
any manner to defraud the revenue as above, shall forfeit
all the liquors made by and for him, and all the vessels,
utensils, and apparatus used in making the same.”
Beer intended for bottling, except when removed by pipe
line, must be drawn into stamped packages and removed
from the brewery and .the bottling. premises must be so
separated from the brewery that the beer must be carried
upon a street or road which is a public highway, actually
and commonly used as a thoroughfare by the public, in its
passage from the brewery to .the bottling establishment.
(Int. Rev. Reg. No. 6, revised, under * Bottling.)
Concerning the transfer of fermented liquors from a
brewery by way of pipe line or conduit for the sole purpose
of bottling the same. (Regulations No. 6, revised.)
526-540 [Left blank in United States Code for expansion. ]
RESTAMPING TAX-PAID FERMENTED LIQUORS
Sec. 3315. [Amended by sec. 5, act of March 1, 1879
(20 Stat., 328), and by sec. 1315, Revenue Act of 1918.]
(See chapter 5, page 286.)
REMOVING UNDER OTHER THAN TRADE NAMES
Sec. 3449. (Removing any liquors or wines under other
than trade names; forfeiture. See sec. 1179. U. 8S. C..
chapter 21.)
IMPORTED MALT LIQUORS TO BE STAMPED
Sgro. 11. [Act of March 1,1879 (20 Stat., 342).1 (See
chapter 5, page 286.)
STAMPS TO BE EFFACED WHEN PACKAGES OF IMPORTED
LIQUORS ARE EMPTIED
Src. 12. [Act of March 1, 1879 (20 Stat. 342), as
amended by sec. 12, act of May 28, 1880 (21 Stat. 148).]
(See chapter 5, page 287.)
