tax on grape

known as soft drinks, compounded or mixed at such place of business, or for ice cream, ice-cream sodas, sundaes, or other similar articles of food or drink, when any of the above are sold on or after such date for consumption in or in proximity to such place of business. Such tax shall be paid by the purchaser to the vendor at the time of the sale and shall be collected, returned, and paid to the United States by such vendor in the same manner as provided in section 502.

Regulations 53, relating to tax on soft drinks, ice cream and similar articles sold at soda fountains or similar places of business. (T. D. 2839.)

Article 4 of Regulations 53 amended. (T. D. 2893.)
Article 6 of Regulations 53 supplemented.

(T. D. 2893.)

Article 20, sales by post exchanges, municipalities, etc., added to Regulations 53. (T. D. 2893.)

Remission of SEC. 5. [Act of June 7, 1906 (34 Stat., 215).] That the brandy acci- provisions of sections thirty-two hundred and twentydently destroyed. one and thirty-two hundred and twenty-three of the Re

vised Statutes of the United States, as amended by an act approved March first, eighteen hundred and seventynine, are hereby extended to grape brandy withdrawn for use in the fortification of sweet wines, and which, prior to such use, is accidentally destroyed by fire or other casualty while stored in the fortifying room on the winery premises.

This section is held as not repealed by the amendatory act of October 22, 1914, and subsequent acts; other sections of the act of 1906 were superseded.

Instructions relative to fortification of pure sweet wine. (Regulations 28, revised.)

General instructions relative to manufacture and sale of wine, cordials, etc. (Regulations 28, supplement No. 2.) Synopsis of decisions relating to wines, liqueurs, cordials, etc., prior to October 30, 1916. (T. D. 2387.)

Grape juice treated with the fumes of sulphur not eligible for fortification as pure sweet wine under tariff act of October 1, 1890, and amendments thereto. (T. D. 1314.)

Suspension of the provision of regulations prohibiting use of fortified wines in the manufacture or preparation of patent or proprietary medicines or compounds. (T. D. 1435.)

CHAPTER SEVEN.

NATIONAL PROHIBITION.

Eighteenth Amendment to the Constitution.

NATIONAL PROHIBITION ACT.

Act October 28, 1919 (41 Stat., -).

[Title I. To Provide for the Enforcement of War Prohibition.]

[Title II. Prohibition of Intoxicating Beverages.]

1. Definitions: Commissioner acting 16. Order to deliver to one not bona through agent.

Prohibition of intoxicating liq

purposes.

Sec.

11. Withdrawal; spirits of less proof than 160; withdrawal by United States, States, etc.; permits.

12. Additional penalties.

13. Regulations.

14. Refunds in case of losses.
15. Penalties.

16. Collection of tax.

17. Release of seized property.
18. Administrative provisions of inter-
nal-revenue law applicable.

19. Repeal of laws.

20. Canal Zone; fine and imprisonment.

21. Effective date of provisions; passage over President's veto.

AMENDMENT TO CONSTITUTION.

ARTICLE 18.

Section 1. After one year from the ratification of this uors for beverage article the manufacture, sale, or transportation of intoxicating liquors within, the importation thereof into, or the exportation thereof from the United States and all territory subject to the jurisdiction thereof for beverage purposes is hereby prohibited.

Enforcement.

Sec. 2. The Congress and the several States shall have concurrent power to enforce this article by appropriate legislation.

Sec. 3. This article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by the legislatures of the several States, as provided in the Constitution, within seven years from the date of the submission hereof to the States by the Congress.

Act of November 21, 1918 (40 Stat., 1045), was not abrogated or repealed by the eighteenth amendinent to the Constitution. (Hamilton v. Kentucky Distilleries & Warehouse Co. and Dryfoos et al. v. Edwards, decided by Supreme Court, December 15, 1919.)

NATIONAL PROHIBITION ACT.

Be it enacted, That the short title of this Act shall be the "National Prohibition Act."

TITLE I.

TO PROVIDE FOR THE ENFORCEMENT OF WAR PROHIBITION,

"War Prohibi

).1 tion Act" de

wine,

"Beer, or other intoxi

or

SECTION 1. [Act October 28, 1919 (41 Stat. The term "War Prohibition Act" used in this Act shall fined. mean the provisions of any Act or Acts prohibiting the sale and manufacture of intoxicating liquors until the conclusion of the present war and thereafter until the termination of demobilization, the date of which shall be determined and proclaimed by the President of the United States. The words "beer, wine, or other intoxi- cating malt vinous liquors" cating malt or vinous liquors" in the War Prohibition defined. Act shall be hereafter construed to mean any such beverages which contain one-half of 1 per centum or more of alcohol by volume: Provided, That the foregoing definition shall not extend to dealcoholized wine nor to any beverage or liquid produced by the process by which beer, ale, porter or wine is produced, if it contains less than one-half of 1 per centum of alcohol by volume, and is made as prescribed in section 37 of Title II of this Act, and is otherwise denominated than as beer, ale, or porter, and is contained and sold in, or from, such sealed and labeled bottles, casks, or containers as the commissioner may by regulation prescribe.

Investigation

District attor ney's duty.

SEC. 2. The Commissioner of Internal Revenue, his as- and report of sistants, agents, and inspectors, shall investigate and re- violations of law. port violations of the War Prohibition Act to the United States attorney for the district in which committed, who shall be charged with the duty of prosecuting, subject to the direction of the Attorney General, the offenders as in the case of other offenses against laws of the United States; and such Commissioner of Internal Revenue, his assistants, agents, and inspectors may swear out warrants Warrants; combefore United States commissioners or other officers or courts authorized to issue the same for the apprehension of such offenders, and may, subject to the control of the said United States attorney, conduct the prosecution at the committing trial for the purpose of having the of fenders held for the action of a grand jury.

mitting trial.

Place of sale

SEC. 3. Any room, house, building, boat, vehicle, struc- as muisance. ture, or place of any kind where intoxicating liquor is sold, manufactured, kept for sale, or bartered in violation of the War Prohibition Act, and all intoxicating liquor and all property kept and used in maintaining such a place, is hereby declared to be a public and common nuisance, and any person who maintains or assists in maintaining such public and common nuisance shall be guilty of a misdemeanor, and upon conviction thereof shall be fined not less than $100 nor more than $1,000, or be im- Penalty. prisoned for not less than thirty days or more than one year, or both. If a person has knowledge that his property is occupied or used in violation of the provisions of the War Prohibition Act and suffers the same to be so used, such property shall be subject to a lien for, and may be sold to pay, all fines and costs assessed against the oc

lease.

cupant of such building or property for any violation of the War Prohibition Act occurring after the passage hereof, which said lien shall attach from the time of the filing of notice of the commencement of the suit in the office where the records of the transfer of real estate are kept; and any such lien may be established and enforced by legal action instituted for that purpose in any court Forfeiture of having jurisdiction. Any violation of this title upon any leased premises by the lessee or occupant thereof shall, at the option of the lessor, work a forefeiture of the lease. SEC. 4. The United States attorney for the district where such nuisance as is defined in this Act exists, or any officer designated by him or the Attorney General of the United States, may prosecute a suit in equity in the name of the United States to abate and enjoin the same. Actions in equity to enjoin and abate such nuisances may be brought in any court having jurisdiction to hear and determine equity causes. The jurisdiction of the courts of the United States under this section shall be concurrent with that of the courts of the several States.

Abatement and injunction.

Jurisdiction.

Temporary injunction.

der.

Bond.

If it be made to appear by affidavit, or other evidence under oath, to the satisfaction of the court, or judge in vacation, that the nuisance complained of exists, a temporary writ of injunction shall forthwith issue restraining the defendant or defendants from conducting or permitting the continuance of such nuisance until the conRestraining or clusion of the trial. Where a temporary injunction is prayed for, the court may issue an order restraining the defendants and all other persons from removing or in any way interfering with the liquor or fixtures, or other things used in connection with the violation constituting the nuisance. No bond shall be required as a condition for making any order or issuing any writ of injunction Order of court. under this Act. If the court shall find the property involved was being unlawfully used as aforesaid at or about the time alleged in the petition, the court shall order that no liquors shall be manufactured, sold, bartered, or stored in such room, house, building, boat, vehicle, structure, or places of any kind, for a period of not exceeding one year, or during the war and the period of demobilization. Whenever an action to enjoin a nuisance shall have been brought pursuant to the provisions of this Act, if the owner, lessee, tenant, or occupant appears and pays all costs of the proceedings and files a bond, with sureties to be approved by the clerk of the court in which the action is brought, in the liquidated sum of not less than $500 nor more than $1,000, conditioned that he will immediately abate said nuisance and prevent the same from being established or kept therein a period of one year thereafter, or during the war and period of demobilization, the court, or in vacation the judge, may, if satisfied of his good faith, direct by appropriate order that the property, if already closed or held under the order of abatement, be delivered to said owner, and said