count of the sale of such stamps to brewers shall be included in estimating the commissions of such collector.

For power of the commissioner to redeem stamps spoiled or useless, or unnecessarily or improperly used, see Sec. 3426 R. S.

Authority to issue duplicate stamps for restamping packages from which the stamps have been lost or destroyed. Sec. 3315 R. S.

Stamps, how procured, affixed, and canceled.

SEC. 3342, as amended by the act of March 3, 1875 (18 Stat. 484). That every brewer shall obtain, from the collector of the district in which his brewery or brewery warehouse is situated, and not otherwise unless such collector shall fail to furnish the same upon application to him, the proper stamps, and shall affix, upon the spigot-hole in the head of every hogshead, barrel, keg, or other receptacle in which any fermented liquor is contained, when sold or removed from such brewery or warehouse, (except in case of removal under permit, as hereinafter provided,) a stamp denoting the amount of the tax required upon such fermented liquor, which stamp shall be destroyed by driving through the same the faucet through which the liquor is to be withdrawn, or an air-faucet of equal size, at the time the vessel is tapped, in case the vessel is tapped through the other spigot-hole, (of which there shall be but two, one in the head and one in the side,) and shall, also, at the time of affixing such stamp, cancel the same by writing or imprinting thereon the name of the person, firm, or corporation by whom such liquor was made, or the initial letters thereof, and the date when canceled. Every brewer who refuses or neglects to affix and cancel the stamps required by law in the manner aforesaid, or who affixes a false or fraudulent stamp thereto, or knowingly permits

Penalty for fraud or neglect.

the same to be done, shall pay a penalty of one hundred dollars for each barrel or package on which such omission or fraud occurs, and be imprisoned not more than one year.

Selling, remov.

ing, or buying quor in pack

fermented li

ages without stamp, or

false stamp, or

with twice

penalty.

SEC. 3343. Whenever any brewer, cartman, agent for transportation, or other person, sells, removes, receives, or purchases, or in any way aids in the sale, removal, receipt, or purchase, of any fermented liquor contained in any hogshead, barrel, keg, or other vessel from used stamp; any brewery or brewery warehouse, upon which the stamp, or permit, in case of removal, required by law, has not been affixed, or on which a false or fraudulent stamp, or permit, in case of removal, is affixed, with knowledge that it is such, or on which a stamp, or permit, in case of removal, once canceled, is used a second time, he shall be fined one hundred dollars and imprisoned for not more than one year.

Drawing fer

mented liquor without stamp, oth

from package

or with false

stamp, or withdefacing stamp; penalty.

SEC. 3344. Whenever any retail dealer, or other person, withdraws or aids in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel containing the same, without destroying or defacing the stamp affixed thereon, or withdraws or aids in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel, upon which the proper stamp has not been affixed or on which a false or fraudulent stamp is affixed, he shall be fined one hundred dollars and imprisoned not more than one year.

See Sec. 3455 as to selling, receiving, etc., empty stamped packages.

SEC. 3345. Any brewer may remove or transport, or cause to be removed or transported, from his Removal for brewery or other place of manufacture to a out stamps.

storage with

depot, warehouse, or other place used exclusively for storage or sale in bulk, and occupied by him, in another part of the same collection district, or in another collection district, but to no other place, malt liquor of his own manufacture, known as lager beer, in quantities of not less than six barrels in one vessel, and malt liquor of his own manufacture, known as ale or porter, or any other malt liquor of his own manufacture not heretofore mentioned, in quantities not less than fifty barrels at a time, without affixing the proper stamps on said vessels of lager beer, ale, porter, or other malt liquor, at the brewery or place of manufacture, under a permit,

Permit.

which shall be granted, upon application, by

the collector of the district in which said malt liquor is manufactured, and under such regulations as the Commissioner of Internal Revenue may prescribe; and thereafter the manufacturer of said malt liquor shall stamp the same, when it leaves such depot or warehouse, in the same manner and under the same penalties and liabilities as when stamped at the brewery as herein provided. And the collector of the district in which such depot or warehouse is situated shall furnish the manufacturer with the stamps for stamping the same, as if the said malt liquor had been manufactured in his district. And said permit must be affixed to every such vessel or cask so removed, and canceled or destroyed in such manner as the Commissioner of Internal Revenue may prescribe, and under the same penalties and liabilities as provided herein as to stamps.

SEC. 3346, as amended by Sec. 5, act March 1, 1879 (20 Making, sell- Stat. 327). Every person who makes, sells, or uses any false or counterfeit stamp or perdies; penalty. mit, or die for printing or making stamps or permits, which is in imitation of or purports to

ing, or using false stamps, permits, or

be a lawful stamp, permit, or die of the kind before mentioned in this chapter, or who procures the same to be done, and every person who shall remove, or cause to be removed, from any cask or package of fermented liquors, any stamp denoting the tax thereon, with intent to re-use such stamp, or who, with intent to defraud the revenue, knowingly uses, or permits to be used, any stamp removed from another cask or package, or receives, buys, sells, gives away, or has in his possession, any stamp so removed, or makes any fraudulent use of any stamp for fermented liquors, shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years.

may

uors removable

packages with

SEC. 3347. When fermented liquor has become sour or damaged, so as to be incapable of use as sour malt liqsuch, brewers sell the same for manu- in peculiar facturing purposes, and may remove the same out stamps. to places where it may be used for such purposes, in casks, or other vessels, unlike those ordinarily used for fermented liquors, containing respectively not less than one barrel each, and having the nature of their contents marked upon them, without affixing thereon the permit, stamp or stamps required.

See circular No. 407, dated August 25, 1893.

ing at retail at

fix stamps and

SEC. 3348. Every brewer who sells fermented liquor at retail at the brewery or other place where Brewers sellthe same is made, shall affix and cancel the brewery, to afproper stamps upon the hogsheads, barrels, keep account. kegs, or other vessels in which the same is contained, and shall keep an account of the quantity so sold by him, and of the number and size of the hogsheads, barrels, kegs, or other vessels in which the same has been

contained, and shall make a report thereof, verified by oath, monthly to the collector.

Brewer liable to special tax as retail malt liquor dealer. See Sec. 3244, subdivision 5, and notes.

facturer, etc.,

on packages;

moving marks,

etc.

SEC. 3349. Every brewer shall, by branding, mark or Name of manu- cause to be marked upon every hogshead, barto be marked' rel, keg, or other vessel containing the ferpenalty for re- mented liquor made by him, before it is sold or removed from the brewery or brewery warehouse, or other place of manufacture, the name of the person, firm, or corporation by whom such liquor was manufactured, and the place of manufacture; and every person other than the owner thereof, or his agent authorized so to do, who intentionally removes or defaces such marks therefrom, shall be liable to a penalty of fifty dollars for each cask or other vessel from which the mark is so removed or defaced: Provided, mented liquor That when a brewer purchases fermented liquor finished and ready for sale from another brewer, in order to supply the customers of such purchaser, the purchaser may, upon written notice to the collector of his intention so to do, and under such regulations as the Commissioner of Internal Revenue may prescribe, furnish his own vessels, branded with his name and the place where his brewery is situated, to be filled with the fermented liquor so purchased, and to be so removed; the proper stamps to be affixed and canceled, as aforesaid, by the manufacturer before removal.

Brewer purchasing fer

from another

brewer.

As to liability of brewer to special taxes as retail and wholesale malt liquor dealer, see Sec. 3244, subdivision 5, and

notes.

SEC. 3350. Whenever in the opinion of the collector