moves any spirits, shall forfeit and pay double the amount of taxes on the spirits so produced, distilled, or removed, and in addition thereto be liable to a penalty of one thousand dollars. Fruit-brandy distillers are exempt from all the provisions of this section. Emptying fermenting ing same. fill SEC. 3285, as amended by Sec. 3, act May 28, 1880 (21 Stat. 145). Ev[e]ry fermenting-tub shall be tabs, and emptied at or before the end of the fermenting period; no fermenting-tub in a sweetmash distillery shall be filled oftener than once in seventy-two hours, nor in a sour-mash distillery oftener than once in ninety-six hours, nor in a rum distillery oftener than once in one hundred and forty-four hours. Fruit-brandy distillers are exempt from all the provisions of this section. Drawing off water, cleansing worm tubs, etc. SEC. 3286. Whenever any officer requires the water contained in any worm-tub in a distillery, at time when the still is not at work, to be any drawn off, and the tub and worm cleansed, the water shall forthwith be drawn off, and the tub and worm cleansed by the distiller, or his workmen, accordingly; and the water shall be kept and continued out of such worm-tub for the period of two hours, or until the officer has finished his examination thereof. For any refusal or neglect to comply with any provision of this section, the distiller shall forfeit the sum of not exSec. 5, act ceeding one thousand dollars; and it shall be March 1, 1879. lawful for the officer to draw off such water, or any portion of it, and to keep the same drawn off for so long a time as he shall think necessary. SEC. 3287, as amended by Sec. 6, act May 28, 1880 (21 Stat. 145). All distilled spirits shall be drawn from the receiving-cisterns into casks or packages, each of not less capacity than ten gallons wine measure, Removal of distillery to warehouse, and gauging, marking, and same. and shall thereupon be gauged, proved, and spirits from marked by an internal revenue gauger, who shall cut on the cask or package containing stamping the such spirits, in a manner to be prescribed by the Commissioner of Internal Revenue, the quantity in wine gallons and in proof gallons of the contents of such casks or packages, and the particular name of such distilled spirits as known to the trade; that is to say, high wines, alcohol, or spirits, as the case may be, shall be marked or branded on the head of such cask or package in letters of not less than one inch in length; and the spirits shall be immediately removed into the distillery warehouse, and the gauger shall, in the presence of the storekeeper of the warehouse, place upon the head of the cask or package an engraved stamp, which shall be signed by the collector of the district and the storekeeper and gauger; and shall have written thereon the number of proof gallons contained therein, the name of the distiller, the date of the receipt in the warehouse, and the serial number of each cask or package, in progressive order, as the same are received from the distillery. Such serial number for ev[e]ry distillery shall be in a regular sequence of the serial Serial numbers number thereof, beginning with number one (No. 1) with the first cask or package deposited therein after July twentieth, eighteen hundred and sixty-eight, and no two or more casks or packages warehoused at the same distillery shall be marked with the same number. The said stamp shall be as follows: — of casks. Distillery warehouse stamp No.-. collector, district, State of warehouse of gallons proof spirits. Issued by distillery Attest: United States Gauger. SEC. 3288. No distilled spirits on which the tax has been paid shall be stored or allowed to remain main on distil- on any distillery premises, under the penalty lery premises. of a forfeiture of all spirits so found. Tax-paid spirits not to re SEC. 3289. All distilled spirits found in any cask or Forfeiture of package containing five gallons or more, without having thereon each mark and stamp required therefor by law, shall be forfeited to unstamped or unmarked packages of spirits. the United States. Rectified spirits included in the term "distilled spirits." This section construed; also Sec. 3299. Boyd v. United States, 14 Blatch. 317. The mere addition of water by a retail dealer to a cask of spirits, on which the United States duties have been once fully paid and properly stamped, does not render them liable to forfeiture under Sec. 3289 R. S. Three Packages of Distilled Spirits, District Court S. D. N. Y., Brown, D. J., December 20, 1882, 14 Fed. Rep. 569. Unstamped spirits in "stand casks" on a retail liquor dealer's premises not liable to forfeiture under Sec. 3289 R. S. United States v. Cask of Gin, etc., District Court E. D. Penn., Butler, D. J., 3 Fed. Rep. 20; confirmed by Circuit Court on appeal, 5 Fed. Rep. 439. The mere addition of water to spirits which had been properly stamped and marked, and upon which the full tax had been paid, could not be regarded as such a change in the pack age of the spirits which were in the possession of the wholesale liquor dealer as would bring him within the inhibition of Secs. 3321 and 3323, and therefore the spirits were not forfeitable under Secs. 3289 or 3456. United States v. Thirty-two Barrels of Distilled Spirits, District Court S. D. Ohio, November, 1880, Swing, J., 5 Fed. Rep. 188. Under Sec. 3289, packages of spirits are forfeited if the stamps and inspection marks are without date, or otherwise deficient, but the defense may show that they were obliterated by accidental causes or lapse of time, and a mere lowering of proof caused by addition of water is not sufficient cause for forfeiture. United States v. Nine Casks and Packages of Distilled Spirits, etc., District Court E. D. Mo. E. D., April 9, 1892, Thayer, J., 51 Fed. Rep. 191. Gauger em ler, etc., to use brands or perform his duties; penalty. SEC. 3290. Whenever any gauger employs any owner, agent, or superintendent of any distillery or distillery warehouse, or any person in the ser- ploying distilvice of such owner, agent, or superintendent, or any rectifier or wholesale liquor dealer, or any person in the service of such rectifier or wholesale liquor dealer, to use his brands, or to discharge any of the duties imposed upon him by law, he shall, for each offense so committed, pay a fine not exceeding one thousand dollars, in the discretion of the court. Gauger’s returns. SEC. 3291. Every gauger shall, under such regulations as may be prescribed by the Commissioner of Internal Revenue, make a daily return to the collector of his district, giving a true account, in detail, of all articles gauged and proved or inspected by him, and for whom, and the number and kind of stamps used by him. Fraudulent SEC. 3292. Every gauger who makes any false or fraudulent inspection, gauging, or proof shall pay a penalty of one thousand dollars, and be fined not less than five hundred dollars nor inspection, gauging, more than five thousand dollars, and imprisoned not less than three months nor more than three years. Full instructions to gaugers in regard to the discharge of their duties are contained in Int. Rev. Reg., Series 7, No. 7, Revised, and Gaugers' Manual and Gaugers' Weighing Manual. Entry for de posit of spirits removed to distillery SEC. 3293, as amended by Sec. 4, act May 28, 1880 (21 Stat. 145), and Sec. 49, act August 28, 1894. The distiller or owner of all spirits removed as aforewarehouse. said to the distillery warehouse shall, on the first day of each month, or within five days thereafter, enter the same for deposit in such warehouse, under such regulations as the Commissioner of Internal Revenue may prescribe. Said entry shall be in triplicate, and shall contain the name of the person making the entry, the designation of the warehouse in which the deposit is made, and the date thereof, and shall be in the following form: ENTRY FOR DEPOSIT IN DISTILLERY WAREHOUSE. Entry of distilled spirits deposited by distillery warehouse in in the district, State of -, during the month ending on the day of anno Domini And the entry shall specify the kind of spirits, the whole number of packages, the marks and serial numbers thereon, the number of gauge or wine gallons, proof gallons, and taxable gallons, and the amount of tax on the spirits contained in them; all of which shall be verified by the oath of the distiller or owner of the same attached to the entry. The said distiller or owner shall at the time of making said entry give his bond in duplicate, with one or more sureties, satisfactory to the collector of the Conditions |