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good faith, the defendant was not liable to tax as retail liquor dealer, but if the article was a compound containing such a quantity of spirits as to be intoxicating, and was sold by the defendant as a beverage, he knowing its intoxicating quality, and was drunk by persons not as medicine but as a beverage because of its intoxicating and stimulating qualities, then, no matter by what name it was known or called, the defendant was guilty of carrying on the business of retail liquor dealer without payment of special tax. United States v. Cota, District Court W. D. Mich. N. D., July 24, 1883, S. L. Withey, D. J., 17 Fed. Rep. 734.

Defendant was prosecuted for selling “ Burton's Bitters,” without paying special tax as retail liquor dealer. In charging the jury the judge instructed them if they found (1) that the bitters were simply an intoxicating drink in disguise, and defendant knew it, or (2) if the bitters contain an intoxicating quality and are really a medicine, and defendant, knowing that they could intoxicate, sold them to be used as a beverage, or with the knowledge that they were purchased to be used as a beverage, or (3) if he sold the bitters to

any

of his customers, and they in his presence, or with his knowledge, used the bitters as a beverage, and with the knowledge thus acquired he continued to sell to them, then in either of these cases they might find the defendant guilty. United States v. Starnes, District Court S. C., February 7, 1889, Simonton, J., 37 Fed. Rep. 665.

A druggist is liable criminally for unauthorized sales of liquor by his clerk, if the sales made by the clerk were made within the scope of the authority delegated to him by the druggist, or the authority which may fairly be presumed from the instructions of the druggist, or his course of dealing in reference to such matters.

A druggist has the right to use alcohol in the making of a toilet preparation such as cologne, but not to put into alcohol something else for the mere purpose of modifying its character, as by placing a little bergamot, or some of the ingredients of cologne, into alcohol and selling it for mechanical purposes. This would be a makeshift, and the law would

not tolerate it. United States v. White, District Court W. D. Mich. S. D., March 26, 1890, Severens, J., 42 Fed. Rep. 138.

An apothecary was indicted for selling liquor without payment of special tax. It was admitted that he had sold to several persons a compound of rye whiskey and calisaya bark, but it was claimed for the defense that this was a medicine originally put up under prescription of a physician. Held that if it was sold bona fide as a medicine, to be used as a medicine and not as a beverage, then defendant was not guilty. United States v. Calhoun, District Court, D. S. C., August 29, 1889, Simonton, J., 39 Fed. Rep. 604.

CHAPTER FOUR.

DISTILLED SPIRITS.

on

Sec.

Sec. 3247. Distiller, definition of.

3267. Receiving-cisterns in distilleries. 3248. Distilled spirits, definition of. 3268. Breaking locks, gaining access 3249. Standard of proof spirits; pre

to cistern, etc.; penalty. vention of frauds.

3269. Furnaces, tubs, doublers, worm3250. Gallon as used in sales, defini

tanks ; penalty. tion of.

3270. Apparatus and fastenings. 3251. Liability to tax distilled 3271. Distillery warehouse. spirits.

[3271 a.] Use of warehouse by succes(3251 a.] Tax on distilled spirits.

sors in certain cases. 3252. Adding substances to create fic- 3272. When a warehouse becomes untitious proof; penalty.

safe. 3253. Tax on spirits removed without | 3273. Storekeepers have charge under deposit in warehouse.

direction of collector. 3254. Products of distillation contain- 3274. Custody and management of ing spirits.

warehouse. 3255. Brandy made from apples, 3275. Distiller to keep distillery accespeaches, or grapes ; exemp

sible. tions.

3276. Power of revenue officers to en(3255 a.] Distilleries of thirty gallons'

ter and examine distilleries. capacity or less ; exemptions. Penalty for not admitting officer. 3256. Evading tax; penalty.

3277. Distillers and rectifiers to fur3257. Distiller defrauding or attempt

nish facilities for examination; ing to defraud United States

penalty for neglect. of tax on spirits.

3278. Officers to break up ground or 3258. Registry of stills, etc.

walls in order to examine. 3259. Notice of intention to carry on 3279. Signs to be put up by distillers business of distiller or rectifier.

and rectifiers; penalty for 3260. Distiller to give bond.

neglect. (3260 a.] Collector may refuse to ap- Penalty for using false signs, etc.

prove bond in certain cases. 3280. Distillers not to carry on busi3261. Bond not to be approved until

ness until the law is complied law is complied with.

with. 3262. Distiller must be owner in fee- [3281.] Carrying on distilling without simple, or have written con

giving bond, etc.; penalty. sent of owner, etc.

[3281 a.) Arrest of persons while oper3263. Plan of distillery.

ating illicit distillery. 3261. Surveys of distilleries.

3282. Mash, wort, and vinegar fac3265. Notice by manufacturer of a still.

tory.
Penalty for setting up a still [3282 a.] Vinegar factory.
without permit.

3283. No process for distilling between 3266. Distilling on certain premises

eleven P. M. of Saturday and prohibited; penalty.

one A. M. of Monday.

Sec.

Sec. 3284. Using material or removing spir- 3299. Forfeiture of spirits unlawfully its in absence of storekeeper;

removed from distillery. penalty.

3300. Storekeeper unlawfully remov3285. Emptying fermenting-tubs and

ing spirits, or allowing same filling

to be removed, etc. 3286. Drawing off water, cleansing 3301. Storekeeper's warehouse-books worm-tub, etc.

and returns. 3287. Drawing off, gauging, etc., and 3302. Storekeeper to have charge of removal of spirits to ware

distillery and keep account of house.

materials, etc. 3288. Tax-paid spirits not to remain on 3303. Distiller's books; entries to be distillery premises.

made. 3289. Forfeiture of unstamped pack- 3304. Books to be open to inspection ages.

and preserved two years. 3290. Gauger employing distiller, etc., 3305. False entries, or omitting to keep to use brands or perform his

or produce books; penalty. duties; penalty.

3306. Using false weights or measures 3291. Gauger's returns.

in ascertaining materials; 3292. Fraudulent inspection, gauging,

penalty. etc.; penalty.

Using unregistered materials ; 3293. Distiller's entry of deposit in

penalty. warehouse.

3307. Distiller's returns of production Bond for taxes.

to collector. [3293 a.] Time for payment of tax on 3308. Distiller’s returns of the number distilled spirits entered in

of barrels distilled. warehouse.

3309. Monthly examination of distil3294. Withdrawal from warehouse,

ler's return, assessment, etc.

(3309 a.] Relief from assessments for (3294 a.) Regauge of spirits in ware

deficiencies, etc., in certain house. (3294 b.] General bonded warehouses. [3309 b.] Rate of tax on assessments (3294 c.] General bonded warehouses.

for deficiencies, etc. [3294 d.] General bonded warehouses. 3310. When distilling deemed com(3294 e.) General bonded warehouses.

menced. (3294 f.] General bonded warehouses. Suspension of work; penalties. [3294 g.] General bonded warehouses. 3311. Reduction of capacity; penalty. [3294 h.) General bonded warehouses. 3312. Stamps, how prepared and is[3294 i.] General bonded warehouses.

sued. [3294 k.] General bonded warehouses. 3313. Stamps, form of tax-paid. Penalties.

3314. Accountability for stamp-books 3295. Stamping and branding spirits

and collectors' commissions, removed from warehouse.

export stamps. 3296. Removal, concealment, etc., of 3315. Restamping tax-paid spirits, spirits contrary to law ; pen

fermented liquors, tobacco, alty.

snuff, cigars, and cigarettes, 3297. Alcohol withdrawn for scientific

when stamps are lost or depurposes.

stroyed. [3297 a.] Same.

3316. Officer using or issuing, or per3298. Power of officers to detain pack

mitting use of stamps, conages on suspicion.

trary to law; penalty.

entry for.

cases.

son, etc.

Sec.

Sec. (3316 a.] Affixing imitation stamp 3330. Exportation of distilled spirits on packages of distilled spir

withdrawn from bonded wareits.

houses. 3317. Rectifiers' returns.

(3330 a.] On withdrawal of spirits for [3317 a.] Rectifiers' notice of intention

exportation, transportation to rectify.

bond may be taken; change 3318. Books to be kept by rectifiers

of packages for exportation. and wholesale dealers; trans- (3330 b.] Allowance for loss or leakage cripts ; penalties.

in transitu of spirits with[3318 a.] Distiller to keep book as

drawn for exportation. wholesale liquor dealer. 3331. Release of distillery before judg3319. Purchase of quantities greater

ment, in what cases. than 20 gallons from one per- 3332. Stills, etc., to be destroyed in

certain cases of forfeiture. 3320. Gauging, inspection, and stamp- 3333. When burden of proof is on ing of rectified spirits.

claimant of spirits seized. 3321. Repealed.

3334. Spirits sold under judicial pro3322. Filling blanks, and affixing and

cess subject to tax. Provision protecting stamps.

where spirits will not sell for 3323. Marking, branding, and stamp

price equal to tax. ing spirit packages filled at Act relating to special bonded wholesale liquor dealers.

warehouses for fruit-brandy, 3324. Stamps and brands to be effaced approved March 3, 1877, as from empty casks.

amended. Penalties for omitting to efface, Imported liquor stamps, etc., and for transporting in viola

secs. 11, 12, and 13, act March tion of law.

1, 1879. 3325. Buying or selling spirit-casks Grape-brandy used for fortificahaving inspection marks.

tion of wine. Secs. 42, 43, 3326. Changing stamps, shifting spir

44, 45, 46, 47, 48, and 49, act its, etc. ; penalty.

October 1, 1890. 3327. Removal within certain hours Distilled spirits used in the manfrom distillery or rectifier's

ufacture of sugar from sorpremises.

ghum. Act March 3, 1891. 3328. Tax on imitations of wines; how Rebate on alcohol used in the paid.

arts or medicinal compounds. 3329. Drawback on distilled spirits.

Sec. 61, act August 28, 1894.

nition of.

Sec. 3247. Every person who produces distilled spirits, or who brews or makes mash, wort, or Distiller, defwash, fit for distillation or for the production of spirits, or who, by any process of evaporization, separates alcoholic spirit from any fermented substance, or who, making or keeping mash, wort, or wash, has also in his possession or use a still, shall be regarded as a distiller.

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