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Permit to carry on business at another

count of accident.

of any district, it becomes requisite or proper, by reason of an accident to any brewery therein, by fire or flood, or of such brewery undergoing repairs, or of other circumstances, that the place on ac brewer carrying on the same shall be permitted to conduct his business wholly or in part at some other place within such district or an adjoining district for a temporary period, it shall be lawful for such collector, under such regulations and subject to such limitation of time as the Commissioner of Internal Revenue may prescribe, to issue a permit to such brewer, authorizing him to conduct his business wholly or in part, according to the circumstances, at such other place, for a period to be stated in such permit; and such brewer shall not be required to pay another special tax for the purpose.

Sec. 3351. When malt liquor or tun liquor, in the first stages of fermentation, known as unfer- Unfermented mented worts, of whatever kind, is sold by other brewers one brewer to another for the



producing fermentation or enlivening old or stale ale, porter, lager beer, or other fermented liquors, it shall not be liable to a tax to be paid by the seller thereof, but the tax on the same shall be paid by the purchaser thereof, when the same, having been mixed with the old or stale beer, is sold by him as provided by law, and such sale or transfer shall be subject to such restrictions and regulations as the Commissioner of Internal Revenue may prescribe.

Sec. 3352. The ownership or possession by any person


any fermented liquor after its sale or removal from the brewery or warehouse, fermented or other place where it was made, upon Warehouse which the tax required has not been paid, paid, cause of shall render such liquor liable to seizure

how tax shall

be paid.

Possession of

removal from


Absence of stamps to be notice and evidence.

Removal or defacement of stamps by others than the owner; penalty.

wherever found, and to forfeiture, removal under said

permits excepted. And the absence of the proper stamps from any hogshead, barrel,

keg, or other vessel containing fermented liquor, after its sale or removal from the brewery where it was made, or warehouse as aforesaid, shall be notice to all persons that the tax has not been paid thereon, and shall be prima facie evidence of the nonpayment thereof. Sec. 3353. Every person, other than the purchaser

or owner of any fermented liquor, or person acting on his behalf, or as his agent, who intentionally removes or defaces the stamp

or permit affixed upon the hogshead, barrel, keg, or other vessel, in which the same is contained, shall be liable to a fine of fifty dollars for each such vessel from which the stamp or permit is so removed or defaced, and to render compensation to such purchaser or owner for all damages sustained by him therefrom. SEC. 3354, as amended by act of June 18, 1890. Every

person who withdraws any fermented liquor
from any hogshead, barrel, keg, or other

which the proper stamp has not brewery prem- been affixed, for the purpose of bottling the

same, or who carries on, or attempts to carry on, the business of bottling fermented liquor in any brewery or other place in which fermented liquor is made, or upon any premises having communication with such brewery, or any warehouse, shall be liable to a fine of five hundred dollars, and the property used in such bottling or business shall be liable to forfeiture: Provided, however, That this section shall not be construed to prevent the withdrawal and transfer of

Withdrawing liquor from unstamped packages for bottling, or

ises ; penalty.

fermented liquors from any of the vats in any brewery, by way of a pipe-line or other conduit, to another building or place, for the sole pur- liquors from pose of bottling the same; such pipe-line bottling estab or conduit to be constructed and operated pipe-line or in such manner, and with such cisterns, vats, tanks, valves, cocks, faucets, and gauges, or other utensils or apparatus, either on the premises of the brewery or the bottling-house, and with such changes of or additions thereto, and such locks, seals, or other fastenings, and under such rules and regulations as shall be from time to time prescribed by the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, and all locks and seals prescribed shall be provided by the Commissioner of Internal Revenue, at the expense of the United States: Provided further, That the tax imposed in section thirty-three hundred and thirty-nine of the Revised Statutes of the United States shall be paid on all fermented liquor removed from a brewery to a bottlinghouse by means of a pipe or conduit, at the time of such removal, by the cancellation and defacement, by the collector of the district, or his deputy, in the presence of the brewer, of the number of stamps denoting the tax on the fermented liquor thus removed. The stamps thus canceled and de- and defacefaced shall be disposed of and accounted for stamps. in the manner directed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. And any violation of the rules and regulations hereafter prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, in pursuance of these pro- Penalties and visions, shall be subject to the penalties above

Removal of



ment of


provided by this section. Every owner, agent, or superintendent of any brewery or bottling-house who removes, or connives at the removal of, any fermented liquor through a pipe-line or conduit, without payment of the tax thereon, or who attempts in any manner to defraud the revenue as above, shall forfeit all the liquors made by and for him, and all vessels, utensils, and apparatus used in making the same.

Bottling must be performed in a building entirely distinct and separate from any brewery, or any warehouse, and having no communication therewith.

The bottling of fermented liquor from open and unstamped vessels is not permitted by law; neither is the addition of water, fermenting agents, extracts, etc., allowed previous to bottling

The steaming, washing and storage of bottles on a brewery premises is no more permissible than the filling of the same.

Beer intended for bottling must be drawn into stamped packages and removed from the brewery, and the bottling premises must be so separated from the brewery that the beer must be carried upon the public highway in its passage from the brewery to the bottling establishment. Int. Rev. Reg., Series 7, No. 6, Revised, p. 17.

For forms and instructions concerning the transfer of fermented liquors from a brewery by way of pipe-line or conduit for the sole purpose of bottling the same, under Sec. 3354 R. S., as amended by the act approved June 18, 1890, see Supplements Nos. 1 and 2 to Int. Rev. Reg., Series 7, No. 6, Revised.



An act to provide for the exportation of fermented liquor in bond

without payment of internal revenue tax, approved June 18, 1890. Be it enacted by the Senate and House of Repre


sentatives of the United States of America in Congress assembled, That from and after the first day of January, eighteen hundred and ninety-one, Exportation fermented liquor may be removed from the of fermented place of manufacture, or storage, for export to a foreign country, without payment of tax, in such packages and under such regulations, and upon

the giving of such notices, entries, bonds, and other security, as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury may from time to time prescribe ; and no drawback of tax shall be allowed on fermented liquor exported on and after the first day of January, eighteen hundred and ninety-one, unless entered for exportation prior to such date.

This operates as a repeal, on and after January 1, 1891, of Sec. 3441 R. S., as amended. See Int. Rev. Reg., Series 7, No. 10, Revised, dated October 23, 1890.

No drawback.

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