The United States Internal Revenue Tax System; Embracing All Internal Revenue Laws Now in Force as Amended by the Latest Enactments Including the Income Tax of 1894 and 1864, with Rulings and Regulations, the Whole Copiously Annotated, with References to the D (Paperback, Annotated edition)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1895. Excerpt: ... CHAPTER FOUR. DISTILLED SPIRITS. Sec. 3247. Distiller, definition of. 3248. Distilled spirits, definition of. 3249. Standard of proof spirits; pre vention of frauds. 3250. Gallon as used in sales, defini tion of. 3251. Liability to tax on distilled spirits. 3251 a. Tax on distilled spirits. 3252. Adding snbstances to create fic titious proof; penalty. 3253. Tax on spirits removed without deposit in warehouse. 3254. Products of distillation contain ing spirits. 3255. Brandy made from apples, peaches, or grapes; exemptions. 3255 a. Distilleries of thirty gallons' capacity or less; exemptions. 3256. Evading tax; penalty. 3257. Distiller defrauding or attempt ing to defraud United States of tax on spirits. 3258. Registry of stills, etc 3259. Notice of intention to carry on business of distiller or rectifier. 3260. Distiller to give bond. 3260 a. Collector may refuse to approve bond in certain cases. 3261. Bond not to be approved until law is complied with. 3262. Distiller must be owner in fee simple, or have written consent of owner, etc. 3263. Plan of distillery. 3264. Surveys of distilleries. 3265. Notice by manufacturer of a still. Penalty for setting up a still without permit. 3266. Distilling on certain premises prohibited; penalty. Sec. 3267. Receiving-cisterns in distilleries. 3268. Breaking locks, gaining access to cistern, etc.; penalty. 3269. Furnaces, tubs, doubters, worm tanks; penalty. 3270. Apparatus and fastenings. 3271. Distillery warehonse. 3271 a. Use of warehouse by successors in certain cases. 3272. When a warehouse becomes un safe. 3273. Storekeepers have charge under direction of collector. 3274. Custody and management of warehouse. 3275. Distiller to keep distillery acces sible. 3276. Power of revenue officers to en ter and examine di...