sel or boat, or in any building, or on any premises where beer, lagerbeer, ale, porter, or other fermented liquors, vinegar, or ether, are manufactured or produced, or where sugars or sirups are refined, or where liquors of any description are retailed, or where any other business is carried on; or within six hundred feet in a direct line of any premises authorized to be used for rectifying; and every person who does any of the acts prohibited by this section, or aids or assists therein, or causes or procures the same to be done, shall be fined one thousand dollars and imprisoned for not less than six months nor more than two years, in the discretion of the court, for each such offense: Provided, That saleratus may be manufactured, or meal or flour ground from grain, in any building or on any premises where spirits are distilled; but such meal or flour shall be used only for distillation on the premises: Provided, further, That any boiler used in generating steam or heating water to be used in any distillery, may be located in any other building or on any other premises to be connected with such still or boiling-tubs, by suitable pipes or other apparatus, or the steam from such boiler in the distillery may be conveyed to other premises to be used for manufacturing or other purposes.

Act July 13, 1866, c. 184, § 25, 14 Stat. 154. Act July 20, 1868, c. 186, § 12, 15 Stat. 130. Act June 6, 1872, c. 315, § 12, 17 Stat. 239.

§ 6005. (R. S. § 3267.) Receiving-cisterns in distilleries.

The owner, agent, or superintendent of any distillery established as hereinbefore provided, shall erect, in a room or building to be provided and used for that purpose, and for no other, and to be constructed in the manner to be prescribed by the Commissioner of Internal Revenue, two or more receiving-cisterns, each to be at least of sufficient capacity to hold all the spirits distilled during the day of twenty-four hours, into which shall be conveyed all the spirits produced in said distillery; and each of said cisterns shall be so constructed as to leave an open space of at least three feet between the top thereof and the floor or roof above, and of not less than eighteen inches between the bottom thereof and the floor below, and shall be so situated that the officer can pass around the same, and shall be connected with the outlet of the worm or condenser by suitable pipes or other apparatus, so constructed as always to be exposed to the view of the officer, and so connected and constructed as to prevent the abstraction of spirits while passing from the outlet of the worm or condenser back to the still or doubler, or forward to the receiving-cistern. Such cisterns and the room in which they are contained shall be in charge and under the lock and seal of the internal-revenue gauger designated for that duty; and all locks and seals required by law shall be provided by the Commissioner of Internal Revenue, at the expense of the United States; and the keys shall be in charge of the collector or such gauger as he may designate. On the third day after the spirits are conveyed into such cistern they shall be drawn off into casks, under the supervision of such gauger, in the presence of the store-keeper, and be removed directly to the distillery warehouse; but on special application to the

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collector by the owner, agent, or superintendent of any distillery, the spirits may be drawn off from the said cisterns, under the supervision of the gauger, at any time previous to the third day.

Act July 20, 1868, c. 186, § 16, 15 Stat. 131. Act June 6, 1872, c. 315, § 12, 17 Stat. 239. Act Dec. 24, 1872, c. 13, § 1, 17 Stat. 401.

The Commissioner of Internal Revenue was authorized to exempt distilleries having a daily spirit-producing capacity of thirty gallons of proof spirits or less from the requirements of this section by Act March 1, 1879, c. 125, § 5, ante, § 5991.

§ 6006. (R. S. § 3268.) Breaking locks, gaining access to cistern, etc.; penalty.

Every person who destroys, breaks, injures, or tampers with any lock or seal which may be placed on any cistern-room or building by the duly authorized officers of the revenue, or opens said lock or seal, or the door to said cistern-room or building, or in any manner gains access to the contents therein, in the absence of the proper officer, shall be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than one year nor more than three years.

Act July 20, 1868, c. 186, § 40, 15 Stat. 141.

§ 6007. (R. S. § 3269.) Furnaces, tubs, doublers, worm-tanks; penalty.

The door of the furnace of every still or boiler used in any distillery shall be so constructed that it may be securely fastened and locked. The fermenting-tubs shall be so placed as to be easily accessible to any revenue officer, and each tub shall have distinctly painted thereon in oil-colors its cubic contents in gallons and the number of the tub. There shall be a clear space of not less than one foot around every wood-still, and not less than two feet around every doubler and worm-tank. The doubler and worm-tanks shall be elevated not less than one foot from the floor; and every fixed pipe to be used by the distiller, except for conveyance of water, or of spent mash or beer only, shall be so fixed and placed as to be capable of being examined by the officer for the whole of its length or course, and shall be painted, and kept painted, as follows, that is to say: Every pipe for the conveyance of mash or beer shall be painted of a red color; every pipe for the conveyance of low-wines back into the still or doubler shall be painted blue; every pipe for the conveyance of spirits shall be painted black, and every pipe for the conveyance of water shall be painted white. Whenever any fixed pipe is used by any distiller which is not painted or kept painted as herein directed, or which is painted otherwise than as herein directed, he shall forfeit the sum of one thousand dollars.

Act July 20, 1868, c. 186, § 17, 15 Stat. 131.

§ 6008. (R. S. § 3270.) Apparatus and fastenings.

The Commissioner of Internal Revenue is authorized to order and require such changes of or additions to distilling apparatus, connecting-pipes, pumps, or cisterns, or any machinery connected with or used in or on the distillery premises, or may require to be put on

any of the stills, tubs, cisterns, pipes, or other vessels, such fastenings, locks, or seals as he may deem necessary.

Act June 6, 1872, c. 315, § 12, 17 Stat. 239.

§ 6009. (R. S. § 3271.) Distillery warehouse.

Every distiller shall provide, at his own expense, a warehouse, to be situated on and to constitute a part of his distillery premises, and to be used only for the storage of distilled spirits of his own manufacture until the tax thereon shall have been paid; but no dwelling-house shall be used for such purpose, and no door, window, or other opening shall be made or permitted in the walls of such warehouse leading into the distillery or into any other room or building; and such warehouse, when approved by the Commissioner of Internal Revenue, on report of the collector, is hereby declared to be a bonded warehouse of the United States, to be known as a distillery warehouse, and shall be under the direction and control of the collector of the district, and in charge of an internal-revenue store-keeper, assigned thereto by the Commissioner.

Act July 20, 1868, c. 186, § 15, 15 Stat. 130. Act June 6, 1872, c. 315, § 12, 17 Stat. 239.

A successor in the business of distilling was authorized to use the distillery warehouse of his predecessor by Act Jan. 8, 1874, c. 7, post, § 6010.

Spirits may remain eight years in distillery warehouses, by Act Aug. 27, 1894, c. 349, § 48, ante, § 5986.

The establishment of special bonded warehouses for fruit brandy was authorized by Act March 3, 1877, c. 114, and Act Oct. 18, 1888, c. 1194, post, §§ 6039-6050.

The establishment of general bonded warehouses for spirits other than from fruit is authorized by Act Aug. 27, 1894, c. 349, § 51, post, § 6058.

The Commissioner of Internal Revenue was authorized to discontinue a distillery warehouse whenever distilling has been suspended at the distillery for six months in a year, and the spirits in the warehouse do not exceed 5,000 proof gallons, by Act Aug. 27, 1894, c. 349, § 57, post, § 6012. Use of distillery warehouse by

§ 6010. (Act Jan. 8, 1874, c. 7.)

successor in business.

When from death or from any other cause there shall be a change in the person, firm or company engaged in the business of distilling at any distillery, and the person, firm or company that by reason of such change ceases to carry on said business at such distillery has at the time of such change spirits in the distillery warehouse, it shall be lawful for the Commissioner of Internal Revenue, upon the written consent of the surviving principals and sureties interested, and under such rules and regulations, and upon such other conditions, as he may prescribe, to permit the succeeding person, firm or company to use the distillery warehouse on the premises in the same manner as if it did not contain distilled spirits belonging to the original person, firm, or company after setting apart and separating, by a secure and unbroken partition such portion of it as may be necessary for the storage and safe-keeping of the spirits distilled by the original person, firm or company, during the period allowed by law for the removal of distilled spirits from distillery warehouses, or until said spirits are removed, and the tax paid thereon within that time: Provided, That nothing herein contained shall impair or

in any way affect the lien existing at the time of such change under section one of the internal revenue act of July twenty, eighteen hundred and sixty-eight, as amended, or other liabilities under any internal revenue law, but the existence of such lien shall be no ground for refusing to approve the bond of the succeeding person, firm or company, anything in section eight of the said act of July twenty, eighteen hundred and sixty-eight, as amended, to the contrary notwithstanding. (18 Stat. 2.)

These were provisions of an act to allow distillery warehouses to be continued in use after changes in the management of the business, cited above. The provisions of Act July 20, 1868, and amendments, mentioned in the proviso in this section, were incorporated into R. S. §§ 3251, 3260, 3262, post, $$ 5985, 5997, 5999.

Provisions for the distiller's entry for deposit in distillery warehouse were made by R. S. § 3293, as amended by Act March 1, 1879, c. 125, § 5, and by Act May 28, 1880, c. 108, § 4, incorporated into that section, post, § 6034. § 6011. (R. S. § 3272.) When a warehouse becomes unsafe.

Whenever in the opinion of the Commissioner of Internal Revenue any distillery or other warehouse is unsafe or unfit for use, or the merchandise therein is for any reason liable to loss or great wastage, he may discontinue such warehouse, and require the merchandise therein to be transferred to such other warehouse as he may designate and within such time as he may prescribe. Such transfer shall be made under the supervision of the collector, or of such other officer as may be designated by the Commissioner, and the expense thereof shall be paid by the owner of the merchandise. Whenever the owner of such merchandise fails to make such transfer within the time prescribed, or to pay the just and proper expense of such transfer, as ascertained and determined by the Commissioner, such merchandise may be seized and sold by the collector in the same manner as goods are sold upon distraint for taxes, and the proceeds of such sale shall be applied to the payment of the taxes due thereon and the costs and expenses of such sale and removal, and the balance paid over to the owner of such merchandise.

Act July 20, 1868, c. 186, § 56, 15 Stat. 149.

The discontinuance of unsafe or unfit special bonded warehouses, and the transfer of merchandise therein, pursuant to this section, including the penalties imposed, were authorized by Act March 3, 1877, c. 114, § 7, post, § 6045.

Similar provisions extended to distillery warehouses and general bonded warehouses were made by Act Aug. 27, 1894, c. 349, § 57, post, § 6012. § 6012. (Act Aug. 27, 1894, c. 349, § 57.) Discontinuance of warehouse and transfer of merchandise.

Whenever distilling shall have been suspended at any distillery for a period or periods aggregating six months during any calendar year, and the quantity of spirits remaining in the distillery warehouse does not exceed five thousand proof gallons, or whenever, in the opinion of the Commissioner of Internal Revenue, any distillery warehouse or general bonded warehouse is unsafe or unfit for use, or the merchandise therein is liable to loss or great wastage, he may in either such case discontinue such warehouse and require the merchandise therein to be transferred to such other warehouse

as he may designate, and within such time as he may prescribe; and all the provisions of section thirty-two hundred and seventy-two of the Revised Statutes of the United States relating to transfers of spirits from warehouses, including those imposing penalties, are hereby made applicable to transfers to or from general bonded warehouses established under this Act. (28 Stat. 566.)

This section was part of the Wilson Tariff Act, cited above.

R. S. § 3272, mentioned in this section, providing for discontinuance of a distillery or other warehouse becoming unsafe, etc., is set forth ante, § 6011. § 6013. (R. S. § 3273.) Store-keepers have charge under direction of collector.

The store-keeper assigned to any distillery warehouse shall also have charge of the distillery connected therewith; and every storekeeper shall have charge of the warehouse to which he is assigned, and of such distillery, under the direction of the collector controlling the same.

Act July 20, 1868, c. 186, §§ 21, 52, 15 Stat. 134, 146.

§ 6014. (R. S. § 3274.) Custody and management of warehouse. Every distillery warehouse shall be in the joint custody of the store-keeper and the proprietor thereof. It shall be kept securely locked, and shall at no time be unlocked, or opened, or remain open, unless in the presence of such store-keeper, or other person who may be designated to act for him, as provided by law; and no articles shall be received in or delivered from such warehouse except on an order or permit addressed to the store-keeper and signed by the collector having control of the warehouse.

Act July 20, 1868, c. 186, § 52, 15 Stat. 146.

§ 6015. (R. S. § 3275.) Distiller to keep distillery accessible. No fence or wall of a height greater than five feet shall be erected or maintained around the premises of any distillery, so as to prevent easy and immediate access to such distillery. And every distiller shall furnish to the collector of the district as many keys of the gates and doors of the distillery as may be required by the collector, from time to time, for any revenue officer or other person who may be authorized to make survey or inspection of the premises, or of the contents thereof; and said distillery shall be kept always accessible to any officer or other person having any such key. Every person who violates any of the foregoing provisions of this section by negligence or refusal, or otherwise, shall pay a penalty of five hundred dollars.

Act July 20, 1868, c. 186, § 18, 15 Stat. 132. Act Dec. 24, 1872, c. 13, § 1, 17 Stat. 401.

§ 6016. (R. S. § 3276, as amended, Act March 1, 1879, c. 125, § 5.) Power of revenue officers to enter and examine distilleries; penalty for obstructing officer.

It shall be lawful for any revenue officer at all times, as well by night as by day, to enter into any distillery or building or place used for the business of distilling, or used in connection therewith for storage or other purposes, and to examine, gauge, measure, and