316 FERMENTED LIQUORS 
another building or place for the sole purpose of bottling the same, such pipe 
line or conduit to be constructed and operated in such manner and with such 
cisterns, vats, tanks, valves, cocks, faucets, and gauges, or other utensils or 
apparatus, either on the premises of the brewery or the bottling house, and 
with such changes of or additions thereto, and such locks, seals, or other fasten- 
ings, and under such rules and regulations as shall be from time to time pre- 
scribed by the Commissioner of Internal Revenue, subject to the approval of 
the Secretary of the Treasury, and all locks and seals prescribed shall be pro- 
vided by the Commissioner of Internal Revenue at the expense of the United 
States: Provided further, That the tax imposed in section thirty-three hundred 
and thirty-nine of the Revised Statutes of the United States shall be paid on all 
fermented liquor removed from a brewery to a bottling house by means of a 
pipe or conduit, at the time of such removal, by the cancellation and deface- 
ment, by the collector of the district or his deputy, in the presence of the 
brewer, of 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 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.” 
PENALTY FOR NONPAYMENT OF TAX 
(See sec. 408, Revenue Act of 1916, under head of Prior Acts in Part I, 
¢ General,” of chapter 4, ‘ Special Taxes.”) 
ADMINISTRATIVE PROVISIONS APPLICABLE 
(See sec. 409, Revenue Act of 1916 (extract), under head of Prior Acts in 
Part I, ¢ General,” of chapter 4, “ Special Taxes.”) 
EFFECTIVE DATE OF TITLE 
(See sec. 412, Revenue Act of 1916, under head of Prior Acts in Part I, 
“ General,” of chapter 4, “ Special Taxes.”)