direction and control of the collector of the district, and in charge of an internal revenue storekeeper, assigned thereto by the commissioner.

For provisions relative to general bonded warehouses, see [Sec. 3294 a to k] (act August 28, 1894, Secs. 49 to 59). For provisions relative to special bonded warehouses for fruit-brandy, see act of March 3, 1877.

Spirits in warehouse destroyed by fire. See Sec. 3221, and notes thereunder.

Distillers of brandy from fruit are exempt from all the provisions of this section.

Sheriff cannot enter a distillery warehouse of the United States and seize spirits held therein for government tax, under Sec. 3271 R. S., as the property of the defendant, to satisfy an execution in his hands, even though he may offer to pay the tax. McCullough, Jr., v. Large et al., Circuit Court W. D. Pa., May 23, 1884, Acheson, J., 20 Fed. Rep. 309.

Where a person buys spirits in a distillery bonded warehouse and allows them to remain in such warehouse, they are subject to the lien created by Sec. 3309 R. S., and liable to be sold under distraint for the purpose of collecting an assessment made against the distiller for a deficiency under said section. Hartman v. Bean, 9 Otto, 393.

amend the

laws relative revenue as to

to internal

allow distillery warehouses to

be

[SEC. 3271 a.] Act January 8, 1874 (18 Stat. 2). Be it enacted by the Senate and House of Representatives of the United States of America in An act to so Congress assembled, That when from death or from any other cause there shall be a change in the person, firm, or company engaged in the business of distilling at any distillery, and the person, firm, or company that by reason of such change ceases to carry on said business at such distillery has at the time of such change spirits in the distillery warehouse, it shall be lawful for the Commissioner of Internal Rev

continued changes have the manage

in use after

occurred in

ment of the business.

enue, upon the written consent of the surviving principals and sureties interested, and under such rules and regulations, and upon such other conditions, as he may prescribe, to permit the succeeding person, firm, or

Use of distillery warehouse by suc

cessors in certain cases.

Partition.

company to use the distillery warehouse on the premises in the same manner as if it did. not contain distilled spirits belonging to the original person, firm, or company, after setting apart and separating, by a secure and unbroken partition, such portion of it as may be necessary for the storage and safe-keeping of the spirits distilled by the original person, firm, or company during the period allowed by law for the removal of distilled spirits from distillery warehouses, or until said spirits are removed, and the tax paid thereon within that time Provided, That nothing herein contained shall impair or in any way affect the lien existing at the time of such change under section one of the internal revenue act of July twenty, eighteen hundred and sixty-eight, as amended, or other liabilities under any internal revenue law, but the existence of such lien shall be no ground for refusing to approve the bond of the succeeding person, firm, or company, anything in section eight of the said act of July twenty, eighteen hundred and sixty-eight, as amended, to the contrary notwithstanding.

Proviso.

Sec. 3251 R. S.

Sec. 3262 R. S.

For instructions relative to this section, see Int. Rev. Reg., Series 7, No. 7, Revised, p. 29.

SEC. 3272. Whenever in the opinion of the Commissioner of Internal Revenue any distillery or other warehouse is unsafe or unfit for use, or the merchandise therein is for any reason liable to

When a warehouse becomes unsafe.

loss or great wastage, he may discontinue such warehouse, and require the merchandise therein to be transferred to such other warehouse as he may designate and within such time as he may prescribe. Such transfer shall be made under the supervision of the collector, or of such other officer as may be designated by the commissioner, and the expense thereof shall be paid by the owner of the merchandise. Whenever the owner of such merchandise fails to make such transfer within the time prescribed, or to pay the just and proper expense of such transfer, as ascertained and determined by the commissioner, such merchandise may be seized and sold by the collector in the same manner as goods are sold upon distraint for taxes, and the proceeds of such sale shall be applied to the payment of the taxes due thereon and the costs and expenses of such sale and removal, and the balance paid over to the owner of such merchandise.

See [Sec. 3294 h], which makes the provisions of this section applicable to general bonded warehouses.

See Sec. 7, act March 3, 1877, making the provisions of this section applicable to special bonded warehouses for fruitbrandy.

Storekeepers have charge

SEC. 3273. The storekeeper assigned to any distillery warehouse shall also have charge of the distillery connected therewith; and every under direction storekeeper shall have charge of the warehouse to which he is assigned, and of such distillery, under the direction of the collector controlling the

same.

of collector.

Fruit-brandy distillers are exempt from all the provisions of this section.

Storekeepers' books and returns. Secs. 3301, 3302.

management

SEC. 3274. Every distillery warehouse shall be in Custody and the joint custody of the storekeeper and of warehouse. the proprietor thereof. It shall be kept securely locked, and shall at no time be unlocked, or opened, or remain open, unless in the presence of such storekeeper, or other person who may be designated to act for him, as provided by law; and no articles shall be received in or delivered from such warehouse except on an order or permit addressed to the storekeeper and signed by the collector having control of the warehouse.

Distiller to keep distillery accessible.

SEC. 3275. No fence or wall of a height greater than five feet shall be erected or maintained around the premises of any distillery, so as to prevent easy and immediate access to such distillery. And every distiller shall furnish to the collector of the district as many keys of the gates and doors of the distillery as may be required by the collector, from time to time, for any revenue officer or other person who may be authorized to make survey or inspection of the premises, or of the contents thereof; and said distillery shall be kept always accessible to any officer or other person having any such key. Every person who violates any of the foregoing provisions of this section by negligence or refusal, or otherwise, shall pay a penalty of five hundred dollars.

Distillers of fruit-brandy are exempt from all the provisions this section.

Power of revenue officers

SEC. 3276, as amended by Sec. 5, act March 1, 1879 (20 Stat. 327). It shall be lawful for any revenue officer at all times, as well by night as by day, to enter into any distillery or building or place used for the business of distilling, or used

to enter and examine distilleries.

in connection therewith for storage or other purposes, and to examine, gauge, measure, and take an account of every still or other vessel or utensil of any kind, and of all low wines, and of the quantity and gravity of all mash, wort, or beer, and of all yeast, or other compositions for exciting or producing fermentation in any mash or beer, of all spirits and of all materials for making or distilling spirits, which may be in any such distillery or premises, or in possession of the distiller. And whenever any internal revenue officer, or any person called by him to his aid, is hindered, obstructed, or prevented by any distiller or by any workman, or other person acting for such distiller or in his employ, from entering into any such distillery or building or place as aforesaid; or any such officer is by the distiller or his workman, or any person in his employ, prevented or hindered from, or opposed, or obstructed, or molested in, the performance of his duty under the internal revenue laws, in any respect, the dis- Sec. 5, act tiller shall forfeit the sum of not exceeding Penalty for not one thousand dollars. And whenever any officer, having demanded admittance into a distillery or distillery premises, and having declared his name and office, is not admitted into such distillery or premises by the distiller or other person having charge thereof, it shall be lawful for such officer at all times, as well by night as by day, to break open by force any of the doors or windows, or to break through any of the walls of such distillery or premises necessary to be broken open or through, to enable him to enter the said Sec. 5, act distillery or premises; and the distiller shall March 1, 1879. forfeit the sum of not exceeding one thousand dollars.

March 1, 1879.

admitting offi

cers.

Power of revenue officers to enter and examine distilleries extended to vinegar factories by Sec. 3282 as amended.