proof only, the apparent proof gallons will be entered in the column "Proof," under the head of "Number of gallons" or "No. of gallons," as the case may be, and the letters "A. P." will precede such entry.

In making entry of "No proof" spirits, the number of wine gallons will be entered in the proof-gallon column.

In entering casks of spirits which were regauged on withdrawal from distillery warehouse, the number of wine and proof gallons marked thereon at the time of such regange will be entered.

Under head of "Number of proof gallons out" may be entered the number of gallons out if a regauge is made at the time of receiving the spirits.

Under the head of "Serial number of packages" enter the serial number of each package other than rectified spirits, which will be found on the head of the barrel under the bung stave, on a line with the number of gallons; also, in the warehouse and tax-paid stamps. No serial numbers of package are required on casks of rectified spirits.

Under the head of "Serial number and kind of stamp" enter the series and serial number of each stamp, which will be found in red figures on the stamp on a line with the serial number of each package.

The series of stamps are shown in the letter preceding the serial number, as A, B, C, etc.

Under the head "Spirits emptied for rectification from stock received," on the left-hand page, every rectifier will enter in the appropriate columns, on the day of dumping, all spirits emptied for rectification, giving, in addition to the date, the number of wine and proof gallons, the serial number of the packages, the serial number and kind of stamps, by whom distilled or rectified, with district and state where distilled or rectified, and the date of original inspection.

When spirits of "Apparent proof" or of "No proof" are emptied for rectification, the rule given above for entry of the number of gallons will be observed.

In entering "Spirits disposed of," under head of "Date when sent," give the year, month and day on which the spirits are to be sent out or otherwise disposed of.

Under head of "To whom sent" give the name of the person to whose control the spirits are sent, whether in pursuance of sale or otherwise; but the names of intermediate parties, such as common carriers or agents, who will not receive actual or constructive possession thereof, should not be given.

Under "Place of business" give the town or city and state of the person to whom sent, and, if a city, the street and number of his place of business.

Under "Number of packages" enter separately, in figures, the number of packages of each kind of spirits, as known to the trade, sent to the same person or firm at the same time.

Under head of "Kind of spirits" give the name of the spirits as known to the trade.

In column "By whom distilled or rectified" write the name of the distiller, or, if the spirits have been rectified, the name of the rectifier, with the district and state where distilled or rectified. If by the party himself he will enter his own name.

Under head "By whom inspected" give the name of the United States gauger making the gauge and the date of such gauge.

In column "Number of gallons" give the wine and proof gallons, as shown in the gauge marks of the United States gauger making the last gauge.

In column "Number of proof gallons out" may be stated the proof gallons out if a regauge is made.

Under head "Serial number of package" enter the serial number of each package other than rectified spirits.

Under head of "Serial number and kind of stamps" enter the serial number of each stamp in the proper column.

Under head "Spirits received from rectification" enter the date when received; "Number of packages," the number of wine and proof gallons (observing the rule given above in case of "no proof" spirits or "apparent proof" spirits), the kind of spirits, the serial number of rectifier's stamps placed thereon, the date of inspection and the name of the gauger, each item to be in the appropriate column.

All spirits entered on the "Received" side of the book must have their disposition shown on the "Disposed of" side of the

same.

The purchase of spirits solely for exportation and sale abroad does not constitute the purchaser a wholesale liquor dealer, and such transaction is not required to be entered on the book.

Persons who simply store spirits for the owners, and neither deal in spirits nor own the same, are not required to keep the book.

When a party carries on the business of wholesale and retail liquor dealer on the same premises, he should take credit on this account for spirits disposed of at retail, which he has entered as received, by setting aside packages from which to draw for retail only, and entering them as disposed of to himself as retail dealer.

Each package is required to be entered separately, except that, when a number of packages are received on the same day, from the same source, in the same way, distilled or rectified by the same person, inspected by the same gauger, and of the same kind, and where the serial numbers of the packages and of the stamps are continuous, such spirits may be entered in the aggregate. The same rule applies to the entry of spirits disposed of.

The wholesale dealer or rectifier must make the entries of spirits received in his Form 52 on the same day on which he received them, and before he draws off any part thereof or in any respect alters the condition of the same.

He must also at the time of sending out of his stock or possession any spirits, and before the same are removed from his premises, make entry of the disposition of the same in said book.

By section 5 of the act entitled "An act to amend the laws relating to internal revenue," approved March 1, 1879, section 3318, Revised Statutes, is amended as follows:

That every person required to keep the books prescribed by this section shall, on or before the tenth day of each month, make a full and complete transcript of all entries made in such book during the month preceding, and, after verifying the same by oath, shall forward the same to the collector of the district in which he resides. Any failure by reason of refusal or neglect to make such transcripts shall subject the person so offending to a fine of one hundred dollars for each neglect or refusal.

Whenever a wholesale liquor dealer fills a package of five

or more wine gallons of spirits from a distiller's, rectifier's or wholesale liquor dealer's package, he should enter in the appropriate space on the disposed of side of the book the name and place of business of the person or firm to whom the package is sent, and under the head "By whom distilled or rectified" enter the name of the distiller or rectifier who produced the spirits. Under the head "By whom inspected" enter the name of the gauger who inspected the spirits in the original cask from which the dealer's package has been filled, and the date of said inspection. In the column "Number of gallons" enter the wine and proof gallons contained in the package filled by the dealer. Under the head "Serial number of package" enter the serial number of the cask if the spirits were taken from a distiller's package, in which case, also, enter the serial numbers of the warehouse, and the tax-paid stamps in the appropriate spaces. Under the head "Number of rectifier's stamp" should be entered the number of the rectifier's stamp in case the spirits were taken from a rectifier's original package. Under the head of "W. L. D. stamp" enter the number of the W. L. D. stamp placed upon the package filled by the dealer, and in case the package has been filled from a cask bearing a W. L. D. stamp, the number of the stamp on said cask should be entered in red ink in the same column, and over the number of the dealer's stamp under which the spirits are sent out.

It is recommended where a dealer instructs a distiller or rectifier to ship the goods he has purchased direct to one of his (the dealer's) customers, the name and place of the party receiv ing the goods be entered in Form 52, with a note of explanation saying, "Ordered by The dealer should in that case make entry in his Form 52 as received from the distiller with the explanatory remark, "Shipped direct to

-," and

should make corresponding explanation in making entry on the disposed of side of his Form 52. Making entries in the government book in this way will correspond with the entries in the private books of the distiller or rectifier.

All entries should be made with great care so that each word and figure is perfectly legible.

There should be no erasures in book Form 52. If an erroneous entry is made it should be canceled by drawing one or more red lines over each word and figure in the erroneous entry.

All entries should be made with ink, and in no case with lead pencil.

Entries should be made of all imported, as well as domestic, spirits "Received and Disposed of."

Book Form 52 should be preserved for a period not less than two years after it is filled up.

Entries of spirits received must be made on the same day on which it is received, and before any part is drawn off, or the condition of the same is altered in any respect.

Entries of spirits disposed of must be made before the spirits are moved from the premises.

When there is a regauge or withdrawal from bonded warehouses, the name of gauger making the re-inspection and the date of the same is entered.

No entry is required to be made on Form 52, by distillers or other dealers, when spirits are sold in bond upon warehouse receipts.

The first entry will be made by the distiller when the spirits are withdrawn from the distillery warehouse, and it will give the full description of the packages and contents, the name and place of business of the persons or firm to whom the spirits are sent, and who will have the custody or control of the spirits after such withdrawal, and such other particulars as are required by the statute.

PURCHASING SPIRITS.—

Sec. 3319.-No rectifier or wholesale liquor dealer shall purchase or receive any spirits in quantities greater than twenty gallons of anyone not a rectifier, distiller or wholesale liquor dealer, except in case of judicial or auction sale.

SALE OF WAREHOUSE CERTIFICATES FOR WHISKY IN BOND.

The sale of spirits is actually completed at the time of the sale and delivery of warehouse certificates for whisky in bond, and the special tax of a wholesale liquor dealer is required to be paid for such sale, notwithstanding the fact that the purchaser cannot obtain immediate possession of the spirits by reason of the necessity of obtaining the signature of the distiller to applications and entries for regauge and withdrawal of the spirits.

But the owners may intrust the certificates to a wholesale