TE mp 
<1 
FERMENTED LIQUORS 
name of the person, firm, or corporation by whom such 
liquor was manufactured, and the place of manufacture; 
and every person other than the owner thereof, or his 
agent authorized so to do, who intentionally removes or 
defaces such marks therefrom, shall be liable to a penalty 
of fifty dollars for each cask or other vessel from which 
the mark is so removed or defaced: 
Provided, That when a brewer purchases fermented 
liquor finished and ready for sale from another brewer, in 
order to supply the customers of such purchaser, the pur- 
chaser may, upon written notice to the collector of his 
intention so to do, and under such regulations as the 
Commissioner of Internal Revenue may prescribe, fur- 
nish his own vessels, branded with his name and the place 
where his brewery is situated, to be filled with the fer- 
mented liquor so purchased, and to be so removed; the 
proper stamps to be affixed and canceled, as aforesaid, by 
the manufacturer before removal. 
See section 3244, subdivision fifth, for liability to special 
tax in such cases. (Sec. 205, U. S. C.) 
Shipping fermented liquors under other than the name as 
a to the trade. Section 3449. R. S. (Sec. 1179, U. 
S. GC 
521 Sec. 3350. Whenever, in the opinion of the collector of 
hermit to carry amy district, it becomes requisite or proper, by reason of 
other place on ac- 211 accident to any brewery therein, by fire or flood, or of 
count of aceldent. oych brewery undergoing repairs, or of other circum- 
stances, that the brewer carrying on the same shall be per- 
mitted to conduct his business wholly or in part at some 
other place within such district or an adjoining district 
for a temporary period, it shall be lawful for such col- 
lector, under such regulations and subject to such limita- 
tion of time as the Commissioner of Internal Revenue 
may prescribe, to issue a permit to such brewer, author- 
izing him to conduct his business wholly or in part, ac- 
cording to the circumstances, at such other place, for a 
period to be stated in such permit; and such brewer shall 
not, be required to pay another special tax for the purpose. 
522 Sec. 3351. When malt liquor or tun liquor, in the first 
wognfermented op yoy of fermentation, known as unfermented worts, of 
brewers ; how tax whatever kind, is sold by one brewer to another for the 
shall be paid. . . . . 
purpose of producing fermentation or enlivening old or 
stale ale, porter, lager-beer, or other fermented liquors, 
it shall not be liable to a tax to be paid by the seller 
thereof, but the tax on the same shall be paid by the pur- 
chaser thereof, when the same, having been mixed with 
the old or stale beer, is sold by him as provided by law, 
and such sale or transfer shall be subject to such restric- 
tions and regulations as the Commissioner of Internal 
Revenue may prescribe.