FERMENTED LIQUORS
PENALTY FOR DEALING IN OR USING EMPTY CASKS
WITH IMPORT STAMP THEREON
Sec. 13. [Aet of March 1, 1879 (20 Stat., 3,2), as
amended by sec. 13, act of May 28, 1880 (21 Stat., 148.) ]
(See chapter 6, page 288.)
315
PRIOR ACTS
[There was no general reenactment in the Revenue Acts of 1921
and 1924 of the taxing and regulatory provisions of the Revenue
Act of 1918 specifically applicable to fermented liquors. Such pro-
visions of the Revenue Act of 1918 are still in force and are
rontained in the body of this chapter.]
[Title III. Revenue Act of 191711
Sec. 307. That on and after the passage of this act there shall be levied,
and collected on all beer, lager beer, ale, porter, and other similar fermented
liquor, containing one-half per centum or more of alcohol, brewed or manu-
factured and sold, or stored in warehouse, or removed for consumption or sale,
within the United States, by whatever name such liquors may be called, in
addition to the tax now imposed by law, a tax of $1.50 for every barrel con-
taining not more than thirty-one gallons, and at a like rate for any other
quantity or for the fractional parts of a barrel authorized and defined by law.
Sec. 308. That from and after the passage of this act taxable fermented
liquors may be conveyed without payment of tax from the brewery premises
where produced to a contiguous industrial distillery of either class established
ander the act of October third, nineteen hundred and thirteen, to be used as
distilling material, and the residue from such distillation, containing less than
one-half of one per centum of alcohol by volume, which is to be used in making
peverages, may be manipulated by cooling, flavoring, carbonating. settling. and
jltering on the distillery premises or elsewhere.
The removal of the taxable fermented liquor from the brewery to the distillery
and the operation of the distillery and removal of the residue therefrom shall
be under the supervision of such officer or officers as the Commissioner of Inter-
nal Revenue shall deem proper, and the Commissioner of Internal Revenue,
with the approval of the Secretary of the Treasury, is hereby authorized to
make such regulations from time to time as may be necessary to give force
and effect to this section and to safeguard the revenue.
[Title IV. Revenue Act of 1016 11
Sec. 400. That there shall be levied, collected, and paid a tax of $1.50 on all
seer, lager beer, ale, porter, and other similar fermented liquor, brewed or
manufactured and sold, or stored in warehouse, or removed for consumption
or sale, within the United States, by whatever name such liquors may be
called, for every barrel containing not more than thirty-one gallons; and at
1 like rate for any other quantity or for the fractional parts of a barrel
suthorized and defined by law. And section thirty-three hundred and thirtyv-
nine of the Revised Statutes is hereby amended accordingly.
SEC. 406. That section thirty-three hundred and fifty-four of the Revised
Statutes of the United States as amended by the act approved June eighteenth,
sighteen hundred and ninety, be, and is hereby, amended to read as follows:
“ SEC. 3354. Every person who withdraws any fermented liquor from any
hogshead, barrel, keg, or other vessel upon which the proper stamp has not been
affixed for the purpose of bottling the same, or who carries on or attempts to
*arry on the business of bottling fermented liquor in any brewery or other place
nn which fermented liquor is made, or upon any premises having communication
with such brewery, or any warehouse, shall be liable to a fine of $500, and the
property used in such bottling or business shall be liable to forfeiture: Pro-
vided, however, That this section shall not be construed to prevent the with-
Irawal and transfer of unfermented, partially fermented, or fermented liquors
from anv of the vats in anv brewerv bv wav of a nine line or other conduit to
i Repealed by sec. 1400(a). Revenue Act of 1918.
Yeneral Provicions
See chanter 23 “Administrative and
