The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1866-09-20


from tho bonded warehouse owned by tho
dstiller. under such rules and regulations
and npou the execution Of such trnnsporta-
ton bonds OF ether security, as the Commits
sioncr OF internal Revenue, subject To the
approx of the Secretary Of the Treasury,
may prescribe, and may 10 transported 20
any general bonded warehouse used for tho
storage OF distilled spirits, established under
the internal revenue laws and regulations,
after having been branded a. follows; ~.
s. bonded warehouse, - district. --------s
for transportation to ------- district, ---,"
(iuserting in each case the number Of the
district aud name of the State y and imme-
diately after the arrival Of such distilled
spirits at the district Of the collector 10
which Il has beeu transferred, Il shall again
BE- inspected and placed ia bonded ware
house and the tax shall be paid GU the diff
ference between the number of proof gallons
as stated in the bond given at the place Of
shipment aud the lumber received Ut the
! warehouse, less the allowance for leakage a.
established by the regulations Of the Com
missioner Of Internal Revenue; and except
for actual destruction by unavoidable aeci-
dent by the elements, or by the public enc
my, no other allowance for loss shall be
made aud amy distilled spirits entered ia .
general bonded warehouse shall be subject
10 such rules and regulations ~ the Com
missioner Of Internal Revenue may pre-
scribe, aud be ehaTgeable with the same
costs and expenses, In all respects, to which
imported goods deposited ia public store or
bonded warehouse may be subject, and shall
be in charge Of stOrekeeper, to be appoint
ed by the Secretary Of the Treasury, who,
with the owner and proprietor Of the ware
house, shall have the joint custody of all the
| distilled spirits so stored In said warehouse,
which shall be at the risk of the owner of
the said spirits; nad oil labor on the same
shall be performed by the onwer or proprie-
tor Of the warehouse under the supervision
of the officer Ia charge Of the same, and ut
| the expense of said owner or proprietor
And the same fees shall bo paid for the exc
uution Of all papers, instruments, and docu-
monts relating to tho expectation Of any
| spirits OF other merchandise, as are charged
10 exporters for like services In the CUSTOM
house, ana oil expense and services required
IN the removal, transfer, aud shipment Of
the Same for export shall be paid for BY the
nwner thereof; Irorided, That any distilled
spirits may ho Withdrawn from bonded
warehouse, after having heen inspected and
gagged BY the proper officer, and after the
payment TO the collector Of internal revenue
for the district In which the warehouse IN
situated of the tax imposed by law, and
when NO delivered, shall be branded "U y.
bonded warehouse, tax paid" or NAV BIO re-
moved fron said warehouse without the pay
ment Of the tax for the purpose Of being GA
ported. or for the purpose of being rectiiied,
or redistilled, canned, or put into other
packages, after the quantity aud proof Of the
spirits to be removed have been ascertained
aud inspected as required by law, under such
rules and regulations and the execution Of
such bonds or other security o. the Commits
sioncr Of Internal Revenue, subject to tho
approval Of the Secretary of the Treasury,
may prescribei but such removal of bonded
81 4.I
distilled, or put into other packages, shall
be allowed but once on the same apirits; aud
all spirits 80 removed for rehabilitation, rec
LITIGATION, or change Of package, shall be re-
turned to tho same warehouse, and shall
again DO inspected; aud the tax shall bo
paid 10 the said collector on any deficiency
or reduction beyond three per cent. And
upon spirits removed under bond for tho
purpoas NJ bolng re-sliAtllied or rectihet, or
change OF package AS aforesaid, and upon
which an allowance shall have been made,
M herein provided, the duty upon such ml-
lowance shall bo paid, together with the
taxes imposed by law upon such spirits, In
case such spirits shall be withdrawn for con
sumption or sale, or for transportation, with
out being exported. And no draw back shall
be allowed on any distilled spirits on which
the tax has been paid but nothing in this
section shall be so construed nA TO prevent
the manufacture Ia bond for expectation,
without the payment of taxes, of medicines,
preparations, compositions. perfnmery, cos
inetics. cordials, aud other liquors mannfae-
tured wholly or la part of domestic spirits,
as provided by law.
SIC. ~. Had BE- u further enacted, That
any spirits or other merchandise may be re-
moved from bonded warehouse, for the pur-
pose Of beiDg exported, upon ths order Of
the superintendent Of exports for this port
whence the spirits are to be- exported and
such order shall state the port TO which such
spirits are TO DO shipped, and the name Of the
vessel, and also the number Of proof gallons,
aud the marks Of the packages or casks and
such spirits or other merchandise shall be
branded ~. =. bonded warehouse, for ex-
port" and shall be put on board Of the ves-
sci in or by which they are 10 be exported.
By an officer under direction Of the anperin-
Londent Of exports, and placed under tho
Of an officer Of the customs, after
4 bond with good aud sufficient sureties
shall have been given In such form and con-
aiming snch conditions rs the Commissioner
II Internal Revenue, subject to the approval
n the Secretary Of the Treasury, may pre-
scribe. And such bond shall be cancelled
upon the presentation of the proper certi6-
cate that said spirits have been landed at
the port named In said bond, or at any other
port named In said bond, or at any other
port without tho Jurisdiction Of the United
DAssto1f W Atssn nHttotAotvty Pt00t Au4s AttEt
the spirits have been lost And at
any port where thare shall be no superin-
teadent Of exp9rts, all the duties and SER
vices required Of supeEinteudents Of exports
and draw back shall devolve upon and be-
performed by the collector Of internal reye-
lne designated to have charge Of exPorta-
ions M
SEC. ~. 4Hd be u further enacted, That
my person or persons who shall execute or
ign any false or fraudulent bond, permit.
ntry, or other document, required By Law or
equations; or who shall frauduiently pro-
ure the same 20 be executed; or who shall
0nniye nc the execution tlereof By which
he payment Of any internal revenae tax
ball b. evaded, or attempted 10 be evaded,
: which shall be executed, or purport 10 be
xeeufed, for the purpose Of placing in, or
from, any bonded warehouse
ny spirits OF other merchandise for any pnr-
0se whatever, on which shall In any way be
sed o. attempted 20 be used ia fraud Of the
thermal revenue laws and regulations, on
On victiUn thereof, shall forfeit all property
} such spirits OF other merchandise TO which
nch instrument relates. OF purports 10 re-
tie, aud shall be Imprisoned for q term not
.ss than one nor more than Eve years, at the
iscretion Of the court.
GAUGIxG.
Sac. a.. lad be Il furihey saacied. That