Section 76
SEC. 76. Every distiller, when so required by the Collector of' Internal Revenue, shall provide at his up 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, except by special permit from the Collector of Internal Revenue or from the provincial treasurer, and no door, window, or other opening shall be 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 Collector of Internal Revenue, on the report of the provincial treasurer or other officer, is hereby declared to be a bonded warehouse. to be known as a distillery warehouse, and shall be under the direction and control of the treasurer of the province; and whenever the Collector of Internal Revenue shall so direct said distillery warehouse shall be in the custody of an internal-revenue storekeeper designated to that duty.