CONGRESS. (THE TARIFF BILL.) 



221 



gauge upon his next monthly list, and it shall be as- 

 sessed and collected as other taxes are assessed and 

 collected. 



SKC. 59. That in case any distilled spirits removed 

 from a distillery warehouse for deposit in a general 

 bonded warehouse shall fail to be deposited in such 

 general bonded warehouse within ten days after such 

 removal, or within the time specified in any bond 

 given on such removal, or if any distilled spirits de- 

 posited in any general bonded warehouse shall be 

 taken therefrom, for export or otherwise, without full 

 compliance with the provisions of this act, and with 

 the requirements of any regulations made thereunder, 

 and with the terms of any bond given on such re- 

 moval, or if any distilled spirits which have been 

 deposited in a general bonded warehouse shall be 

 found elsewhere, not having been removed there- 

 from according to law, any person who shall be 

 guilty of such failure, or any person who shall in any 

 manner violate any provision of the next preceding 

 eleven sections of this act, shall be subject, on con- 

 viction, to a fine of not less than one hundred dollars 

 nor more than five thousand dollars, or to imprison- 

 ment for not less than three months, nor more than 

 three years, for every such failure or violation, and 

 the spirits as to which such failure or violation or 

 unlawful removal shall take place shall be forfeited 

 to the United States. 



Assessments. SEC. 60. That all assessments made 

 under the provisions of section 3309 of the Revised 

 Statutes of the United States, and acts amendatory 

 thereof, shall be at the rate of tax imposed by this act 

 on each proof gallon. 



SEC. 61. Any manufacturer finding it necessary to 

 use alcohol in the arts, or in any medicinal or other 

 like compound, may use the same under regulations 

 to be prescribed by the Secretary of the Treasury ; 

 and on satisfying the Collector of Internal Revenue 

 for the district wherein he resides or carries on busi- 

 ness that he has complied with such regulations and 

 has used such alcohol therein, and exhibiting and de- 

 livering up the stamps which show that a tax has 

 been paid thereon, shall be entitled to receive from 

 the Treasury of the United States a rebate or repay- 

 ment of the tax so paid. 



SEC. 62. That no distiller who has given the re- 

 quired bond, and who sells only distilled spirits of 

 his own production at the place of manufacture or at 

 the place of storage in bond, in the original packages 

 to which the tax-paid stamps are affixed, shall be re- 

 quired to pay the special tax of a wholesale liquor 

 dealer on account of such sales: Provided, That he 

 shall be required to keep the book prescribed by sec- 

 tion 3318 of the Revised Statutes of the United 

 States, or so much as shall show the date when he 

 sent out any spirits, the serial numbers of the stamps 

 on the packages containing same, the kind and qual- 

 ity of the spirits in wine gallons and taxable gallons, 

 the serial numbers of the stamps on the packages, 

 and the name and residence of the person to whom 

 sent ; and the provisions of section 5 of an act entitled 

 u An Act to amend the laws relating to internal reve- 

 nue," approved March 5, 1879, as to transcripts, shall 

 apply to such books. Any failure, by reason of re- 

 fusal or willful neglect, to furnish the transcript by 

 him shall subject the spirits owned or distilled by 

 him to forfeiture. 



SKC. 63. That storekeepers, and storekeepers and 

 gangers, when transferred from one distillery to an- 

 other, either in the same district or in different dis- 

 tricts, shall receive compensation not exceeding four 

 dollars per day during the time necessarily occupied 

 in traveling from one distillery to the othe'r, together 

 with the actual necessary traveling expenses. 



SKC. 64. That the officer holding the combined office 

 <>f storekeeper and gauger, under the provisions of the 

 legislative, executive, and judicial appropriation act 

 approved Aug. 15, 1876 (Nineteenth Statutes, page 

 1 .V2 >, may be assigned by the Commissioner of Internal 

 Revenue to perform the, separate duties of a store- 

 keeper at any distillery, or at any general or special 



bonded warehouse, or to perform any of the duties of 

 a gauger under the internal-revenue laws. And the 

 said officer, before entering upon the discharge ot 

 such separate duties, shall give a bond, to be approved 

 by the Commissioner of Internal Revenue, tor the 

 faithful discharge of his duties in such form and for 

 such amount as the commissioner may prescribe. 



trauyers.SEc. 65. That internal-revenue gaugers 

 may be assigned to duty at distilleries, rectifying 

 houses, or wherever gauging is required to be done, and 

 transferred from one place of duty to another by the 

 Commissioner of Internal Revenue, in like manner as 

 storekeepers and storekeepers and gaugers are now 

 assigned and transferred. 



SEC. 66. That section 3320 of the Revised Statutes 

 of the United States, as amended, be further amended 

 by striking out all after said number and substituting 

 the following: " Whenever any cask or package con- 

 taining five wine gallons or more is filled tor shipment, 

 sale, or delivery on the premises of any rectifier who 

 has paid the special tax required by law, it shall be 

 inspected and gauged by the United States gauger, 

 whose duty it shall be to mark and brand the same 

 and place thereon an engraved stamp, which shall 

 state the date when affixed and the number of proof 

 gallons, and shall be in such form as shall be pre- 

 scribed by the Commissioner of Internal Revenue, 

 with _the approval of the Secretary of the Treasury : 

 Provided, That when, such cask or package is tilled on 

 the premises of a rectifier rectifying less than five 

 hundred barrels a year, counting forty gallons of 

 proof spirits to the barrel, it may be gauged, marked, 

 branded, and stamped by a United States gauger, or 

 it may be gauged, marked, branded, and stamped by 

 the rectifier, as the Commissioner of Internal Revenue, 

 with the approval of the Secretary of the Treasury, 

 may by regulations prescribe." 



SEC. 67. That whenever any person intending to 

 commence or to continue the business of a distiller 

 shall execute a bond under the provisions of section 

 3260 of the Revised Statutes of the United States, 

 and file the same with the collector of internal revenue 

 for the district in which he proposes to distill, the 

 collector may refuse to approve said bond if the per- 

 son offering the same shall have been previously con- 

 victed, in a court of competent jurisdiction, of any 

 fraudulent noncompliance with any of the provisions 

 of the law relating to the duties and business of dis- 

 tillers, or if the Commissioner of Internal Revenue, 

 with the approval of the Secretary of the Treasury, 

 shall have compromised such an offense with the per- 

 son upon the payment of penalties or otherwise, and, 

 in case of such refusal, the person so proposing to dis- 

 till may appeal to the Commissioner of Internal Reve- 

 nue, whose decision in the matter shall be final. 



Wine Spirits. SEC. 68. That section 43 of the act 

 approved Oct. 1, 1890, entitled " An Act to reduce the 

 revenue and equalize duties on imports, and for other 

 purposes," be amended so as to read as follows : " That 

 the wine spirits mentioned in section 42 of this act 

 is the product resulting from the distillation of fer- 

 mented grape juice, and shall be held to include the 

 product commonly known as grape brandy ; and the 

 pure sweet wine which may be fortified free of tax, 

 as provided for in said section, is fermented grape juice 

 only, and shall contain no other substance of any kind 

 whatever introduced before, at the time of, or after 

 fermentation, and such sweet wine shall contain not 

 less than four per centum of saccharine matter, which 

 saccharine strength may be determined by testing 

 with Balling's saccharometer, or must scale such sweet 

 wine, after the evaporation of the spirit contained 

 therein, and restoring the sample tested to original 

 volume by addition of water : Provided, That the addi- 

 tion of pure boiled or condensed grape must, or pure 

 crystallized cane or beet sugar, to the pure grape ,juice 

 aforesaid, or the fermented product of such grape juice 

 prior to the fortification provided for by this act for 

 the sole purpose of perfecting sweet wines according 

 to commercial standard, shall not be excluded by the 

 definition of pure, sweet wine aforesaid : Provided 



