Penalty for an inspector's knowingly putting a false mark upon a cask is $500 for every cask so marked.

For fraudulently using a marked cask, for the purpose of selling spirits of a different quality, or quantity, from that indicated by the mark, the penalty is $500 for each offence.

For changing inspector's mark on a cask or package, in any manner, the penalty is $500 for each offence.

The inspector's fees are to be paid by the owner of the spirits inspected. (§ 43.).

4. REMOVAL OF SPIRITS FROM DISTILLERY.

Inspected spirits, in quantities over fifty barrels, may be shipped out of the district (but within the United States), without first paying the duty, in the following manner:

1. A bill of lading must be taken, in the name of the collector of the district where the distillery is situated. In it, the spirits must be consigned to the collector of the district. where it is to be sent. The name of the person to receive the consignment must appear in the bill of lading, and also the amount of the duties due on the spirits.

2. On arrival of the spirits at the place of destination, the agent of the consignor-i. e., owner of the spirits-before taking the spirits, must pay the duties due, together with the freight, and every other expense which has accrued thereon. Failing to do so, the spirits are to be stored, at the cost and risk of the owner. When so stored, ten per cent additional duty is required. (§ 46.)

Removal for exportation.-Distilled spirits, where the duties thereon exceed $300, and where the owner has not failed in performing any obligation previously given the United States, may be removed from the place of manufacture, for the purpose of being exported, or being redistilled for exportation, without payment of the duty previous to removal, in the following manner:

1. The quantity of spirits sought to be removed must first have been ascertained by the inspector.

2. The written permission of the collector or deputy collector must have been obtained, authorizing the removal.

3. On application for such permit, the owner must make oath, before the collector or deputy collector, that he intends to export the spirits, and that he desires to obtain the permit for no other purpose whatever.

4. The owner must then give a bond to the United States, with sufficient sureties, in at least double the amount of the duty, conditioned that he will export the spirits or pay the duty within the time specified in the bond. (8 47.)

The commissioner has issued the following regulations: Distilled spirits may be removed from the place of manufacture for the purpose of being exported or redistilled for export, and refined coal oil may be removed for the purpose of being exported, after the quantity of oil or spirits so removed shall have been ascertained by inspection, according to the provisions of the excise law, upon and with the written permission of the collector (see Blank No. 31) of the district, without payment of a tax thereon previous to such removal; the owner thereof having first given bonds (Form No. 32) to the United States, with sufficient sureties, in at least double the amount of the said duty, to export the said spirits or oil, or pay the duties thereon, within a period not exceeding ninety days from the said bond. This bond must be given by the owner of the spirits or oil, whether distilled or otherwise, and must be executed to the satisfaction of the collector, before the spirits or oil is removed from the premises where distilled or manufactured. When a bond for export has been given and a permit granted, the spirits or oil may be exported from the specified port without the intervention of the collector, under the excise law, at such port. (Decis. No. 16.)

The bond is canceled on the payment of the duties with interest, and all proper charges, if the liquor has not been exported, or upon proof that it has been duly exported. (§ 47.)

On breach of the obligations of the bond, it is forwarded by the collector to the commissioner, who gives it to the first controller of the treasury, who proceeds thereon in the same manner as in the case of delinquent collectors. (§ 47.) See COLLECTORS, Book I.

5. WAREHOUSING SPIRITS.

The owner of a distillery may erect an iron, stone, or brick warehouse, with fire-proof roofing, contiguous to his distillery, for the storing of distilled spirits. Under the act of March 3, 1863, the warehouse need not be "contiguous."

Such warehouse, when approved by the collector of the district, is declared a bonded warehouse of the United States. It is under the custody of the collector or his deputy. Spirits

may be removed to this warehouse, and no duty need be paid until the spirits are sold, or removed from the warehouse for sale. (§ 44.)

6. PAYMENT OF THE DUTY.

The duty is to be paid on the first, tenth, and twentieth of each month, or within five days thereafter. The penalty is stated below.

The duty is due when the spirits are sold, notwithstanding they may have been manufactured before the law went into effect-September 1, 1862. (Com'r Boutw., N. Y. Trans., Oct. 27, '62.) This is now changed, and spirits manufactured before September 1, 1862, are exempt.

All receipts to distillers and brewers are to be taken from a receipt book furnished by the bureau (Form No. 16), carefully numbered and noted in the margin, which is to be returned to the commissioner of internal revenue.

7. PENALTIES.

For a neglect to make the entries, &c., "or to do or cause to be done any of the things by this act required to be done," the distiller must forfeit, for every such neglect, all the spirits made by him, and all the vessels used in making the same, and the stills, boilers, and other vessels used in distillation, together with the sum of $500, to be recovered with costs of suit. (§ 54.)

The same provisions apply to brewers.

In such case, the liquor, stills, boilers, vessels, &c., may be seized and held by the collector, until a decision may be had according to law.

The seizures must be made, however, within thirty days after the occurrence of the neglect, and the proceedings to enforce the forfeiture must be commenced by the collector within twenty days after the seizure. These proceedings to enforce the forfeiture of property must be in the nature of a proceeding in rem, in the United States circuit or district court for the district where the seizure is made, or in any other court of competent jurisdiction. (§ 54)

The penalty for neglect to pay the duty as required at the time of rendering the tri-monthly accounts, is an addition of ten per cent on the amount due; and, until paid, the duties remain a lien upon the distillery and the implements belonging thereto; and in case of neglect to pay them within ten

days after they become due, the amount may be recovered by distraint and sale of the personal property of the delinquent. (8 55.)

For the proceedings on distraint and sale, see BEER, supra, to which this section equally applies.

DISTILLERS OF SPIRITS.

[License fee, $25 to $50.]

A distiller manufacturing less than three hundred barrels per year is required to pay $25 for license; manufacturing over that, $50.

Defined. Every person distilling or manufacturing spirituous liquors for sale is deemed a distiller.

No license is required of druggists and chemists for any stills or other apparatus used for the recovery of alcohol, for pharmaceutical and chemical purposes, which have been used in those processes. (§ 64, subd. 9.)

Any person who is a resident of the United States is entitled to a distiller's license.

The application for a license by a distiller must be in writing, and must state, 1, the place of distilling; 2, the number and capacity of the stills or boilers; 3, the name of the person or company using the same. (§ 40.)

A penalty of $100 is imposed for making a false statement in any of these particulars. (§ 40.)

Bond to be given.-Before a license can be granted on such application, the applicant is required to give a bond to the United States, in such sum as shall be required by the collector, and with one or more sureties, to be approved by the collector, conditioned "that in case any additional still or stills, or other implements to be used as aforesaid, shall be erected by him, his agent or superintendent, he will, before using, or causing or permitting the same to be used, report in writing, to the collector, the capacity thereof, and information from time to time of any change in the form, capacity, ownership, agency, or superintendence, which all or either of the said stills or other implements may undergo; and that he will, from day to day, enter or cause to be entered, in a book to be kept for that purpose, the number of gallons of spirits that may be distilled by said still or stills, or other implements, and also of the quantities of grain or other vegetable productions, or other substances put into the mash-tub or otherwise used by him,

his agent, or superintendent, for the purpose of producing spirits, which said book shall be open at all times, during the day (Sundays excepted), to the inspection of the collector, who may make any memorandums or transcripts therefrom; and that he will render to the said collector, on the first, tenth and twen. tieth days of each and every month, or within five days thereafter, during the continuance of said license, an exact account, in writing, taken from his books, of the number of gallons of spirits distilled and sold, or removed for consumption or sale, by him, his agent or superintendent, and the proof thereof, and also of the quantities of grain or other vegetable productions, or other substances, put into the mash-tub, or otherwise used by him, his agent, or superintendent, for the purpose of producing spirits, for the period or fractional part of a month then next preceding the date of said report, which said report shall be verified by affidavit in the manner prescribed by this act; and that he will not sell, or permit to be sold or removed for consumption or sale, any spirits distilled by him under and by virtue of his said license, until the same shall have been inspected, gauged, and proved, and the quantity thereof duly entered upon his books as aforesaid; and that he will, at the time of rendering said account, pay to the said collector the duties which by this act are imposed on the spirits so distilled." This bond may be renewed or changed from time to time, in respect to the amount and sureties, in the discretion of the collector. (§ 39.)

Requisites of license.-On furnishing such bond, a license. is granted by the collector. The license must contain the date thereof, the sum paid, and the time when the same will expire. (§ 39.)

For the provisions respecting the duties of distillers as to entries, returns, payment of the tax, &c., see DISTILLED SPIRITS, supra. See, also, LICENSES IN GENERAL, infra.

DISTILLERS OF APPLES AND PEACHES.

[License fee, $12.50 to $50.]

Distillers of apples and peaches, distilling less than one hundred and fifty barrels per year, pay $12.50 license fee; but distilling over that quantity, they pay the same as required of other distillers. (§ 64, subd. 9.)

DISTILLERS OF COAL OIL.

See COAL-OIL DISTILLERS, Supra.