Chapter 431. to amend section thirty-three hundred and fifty-four of the Revised Statutes of the United States
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CHAP. 431.— An Act to amend section thirty-three hundred and fifty-four of the Revised Statutes of the United States.June 18, 1890. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,Internal revenue.Fermented liquors. That section thirty-three hundred and fifty-four of the Revised Statutes of the United States is hereby amended so that it shall read as follows: " “Sec. 3354. Every person who withdraws any fermented liquor[R.
S., sec. 8354, pp. 654, 1155. amended](/us/rs/t/s8354/pp654/1155).Withdrawing from unstamped lockages for bottling, or bottling on brewery premises. from any hogshead, barrel, keg. or other vessel upon which the proper stamp has not 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 finePenalty. of five hundred dollars, and the property used in such bottling or business shall be liable to forfeiture: *Provided, however*, That this*Provisos*.Withdrawal by pipeline to other building for bottling. section shall not be construed to prevent the withdrawal and transfer of 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 purpose of bottling the same; such pipe line or conduit to beConstruction, etc., of pipe line, etc. constructed and operated 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 asRegulations, etc. 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 byLocks and seals. the Commissioner of Internal Revenue, at the expense of the United States: *Provided further*, That the tax imposed in section thirty-threeTax payable on withdrawal.[R.
S., sec. 3339, p. 651](/us/rs/t/s3339/p651). 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 bottling house 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 defaced shall be disposed of and accountedDisposal of canceled stamps. for 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 byViolation of regulations, etc. the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, in pursuance of these provisions, shall be subject to the penal ties above provided by this section. Every owner,Penalties. 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 forfeitForfeiture. all the liquors made by and for him, and all the vessels, utensils, and apparatus used in making the same.
" Approved, June 18, 1890.