Full text: Internal revenue laws in force April 1, 1927

FERMENTED LIQUORS 
3313 
Sec. 3352. The ownership or possession by any person 523 
of any fermented liquor after its sale or removal from the , Possession of 
brewery or warehouse, or other place where it was made, after removal rom 
upon which the tax required has not been paid, shall tax not paid cause 
render such liquor liable to seizure wherever found, and of forfeiture 
to forfeiture, removal under said permits excepted. 
And the absence of the proper stamps from any hogs- Absence of 
head, barrel, keg, or other vessel containing fermented tice and evidence. 
liquor, after its sale or removal from the brewery where it 
was made, or warehouse as aforesaid, shall be notice to all 
persons that the tax has not been paid thereon, and shall 
be prima facie evidence of the nonpayment thereof. 
Sec. 3353." Every person, other than the purchaser or 
owner of any fermented liquor, or person acting on his 
behalf, or as his agent, who intentionally removes or 
defaces the stamp or permit affixed upon the hogshead, 
barrel, keg, or other vessel, in which the same is contained, 
shall be liable to a fine of fifty dollars for each such vessel 
from which the stamp or permit is so removed or defaced, 
and to render compensation to such purchaser or owner 
for all damages sustained by him therefrom. 
Sec. 627. [Revenue Act of 1918.1 That section 3354 
>f the Revised Statutes as amended by the act approved 
June 18, 1890, be, and is hereby. amended to read as fol- 
lows: 
“Sec. 3354. Every person who withdraws any fer- 525 
mented liquor from any hogshead, barrel, keg, or other Fermented lia 
vessel upon which the proper stamp has not been affixed “’g.s., sec. 3354, 
for the purpose of bottling the same, or who carries on or P- 85% amended. 
attempts to carry on the business of bottling fermented bottling from un- 
liquor in any brewery or other place in which fermented sa or breweries. 
liquor is made, or upon any premises having communica- 
tion 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: Provided, how- Foie. 
cver, That this section shall not be construed to prevent jessie to other 
the withdrawal and transfer of unfermented, partially bottling, lowed 
fermented, or fermented liquors from any of the vats in 
any brewery by way of a pipe line or other conduit to 
another building or place for the sole purpose of bot- 
tling 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 fastenings, and 
under such rules and regulations as shall be from time 
to time prescribed by the Commissioner of Internal Rev- 
enue, 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
	        
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