The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-10-03
- district, State of----, to be ex-
ported by - -, in tho -, whereof


ported by - -, in tho -, whereof
- - Is master, bound to ----.
| :" And the entry shall specify the whole mum
| Der OF casks or packages, the marks and serial
numbers thereon, the quality or kind of spirits
as known in commerce, the number of gauge or
wine gallons and of proof, gallons; and the
amount ofthe tax on such spirits shall be verb
| fled by the oath or Affirmation of the owner of
the spirits, and that the tax has been pa id there
on, and that they are truly intended to be ex-
ported to the port of and not to be
relanded within the limits of the United States
the vessel shall be deposited with said COLLECTOR,
to be filed at his Office with the entry retained by
him. One of said entries shall be, when the ship
ment is completed, transmitted to the Secretary
of the Treasury, to be recorded and filed in his
office. The lading on board said vessel shall be-
only after the receipt of order permit signed
by the collector ofcustoms and directed to Gus
toms gauger, and after each cask package shall
have been distinctly marked or branded by said
gauger as follows: For export from u. S. A.,
ard the tax-paid stamps thereon obliterated
The casks or packages shall be inspected and
gagged alongside the vessel by the garIger desig-
mated by said collector under such rules and reg
ulations as the Secretary of the Treasury may
prescribe and application of the said collector
it shall be the duty of the surveyor of the port TO
designate and direct one of the custom house In
spectors - superntend such shipment. And the
gauger aforesaid shall make full return of such
inspection and gauging in such form may be
prescribed by the Secretary of the Treasury,
showing by whom each cask of spirits was dis
titled, the serial number OF the cask, and of the
tax-paid stamp attached thereto, the proof and
quantity of such spirits per the original gauge
mark on each ca.k, and the quantity in proof
and wine gallons as per the gauge then made by
him. And said gauser shall certify on such re.
turn that the Shipment has been mad-, in his
presence, on board the vessel named in the entry
for export, which return shall be endorsed by
said custom house inspector certifying that the
casks or packages have been shipped under his
supervision on board said vessel, and the tax
paid stamps obliterated and the said inspector
shall make a similar certificate to the surveyor
of the port, Endorsed on or to be attached to the
entry in possession of the custom-house draw.
back shall be allowed upon distilled spirits on
Which the tax has been paid and exported to
foreign countries, under the provisions of this
act, when exported as herein provided for. The
draw back allowed shall include the taxes levied
and paid upon the distilled spirits exported at
the rate OF seventy cents per proof gallon, as
per last guage of said spirits prior to exporta-
ton, and shall be due and payable only after the
proper entries have been made and filed and all
other conditions complied with, as hereinbefore
required and on filing with the Secretary of the
Treasury the proper claim, accompanied by the
certificate of The collector of customs at the port
OF entry where the spirits are entered for export
that such spirits have been received into his Gus
tody and the taX-paid stamps thereon obliterated
and the Secretary of theTreasury shall prescribe
such rules and regulations in relation thereto rs
may be necessary to secure the treasury of the
United States against frauds: Prouided That
the drawback on spirits distilled prior to the pas
sage of this act shall not exceed sixty cents per
proof gallon.'
That section fifty.five be amended 10y striking
out all after the enac ing clause, and inserting in
lieu thereof the following ssThat d til ed spirits
may be Withdrawn from uistillery bonded ware
houses, ut the instance of the owner of the
spirits, for eyportatio. in the original tslts in
quantities OF not less than one thousand gallons
W thout the payment OF tax, under such rules
and regulations, and after making such entries
and executing and filing W it'll the collector of the
district from which the removal is TO be made
such bonds and bills of lading, and giving such
other additional security may be prescribed by
the Commissioner OF Internal Revenue, with
the approval of the Secretary of the Treasury:
Provided, That bonds given under this section
shall be Cancelled under such regulations as the
Secretary of the Treasury shall prescribe.
'All distilled spirits intended for export, as
Aforesaid, before being removed from the distille-
~ warehouse shall be marked us the Commits
sioner of Internal Revenue may prescribe, and
shall have affixed to each cask an engraved stamp
indicative of such intention to be provided and
furnished by the several collectors as in the case
of other stamps, and to be charged to them ana
accounted for in the same manner, and for the
expense attending the providing and affixirg such
stamps twenty-five cents for each package so
stamped shall be paid to the collector on making
the entry for sucn transportation. When the
owner of the spirits shall have made the proper
entries, filed the bonds, and otherwise complied
with all the requirements of the law and regula-
lions herein provided, the collector shall Issue
to him permit for the removal and tr,nsporta-
ton of said spirits to the collect " OF the port
from which the same are to be expo rted, accu-
rately describing the spirits to be shipped, the
amount of tax thereon, the State and district
ofthe distiler by whom distilled the port to which
the sans are to be transported, the name Of the
collector of the port to whom the spirits are con-
sgnt d, and the route or routes over which they
are to be sent TO the port of shipment Such
shipments shall be made over bonded routes
whenever practicable. The collector of the port
shall receive such Spirits and permit the exporta-
tion thereof under the same rules and regulations
prescribed for the expectation of spirits
upon which the tax has been pait. And if any
person shall traldulently claim, or seek or OBJ
tain an allowance of drawback on any distilled
spirits, or shall frauduently claim any greater
allowance or drawback than the tax actually
paid thereon, such person shall forfeit and pay TO
the government OF the United States triple The
amount wrongfully and frauduently sought TO
be obtained, and, on conviction, shall be impris-
oned not more than ten years; and any owner,
agent, or master of any vessel or any other per-
son who shall knowingly aid abet in the
fraudulent collection or fraudulent attempt to
collect any drawback upon or shall knowingly
aid or permit any fraudulent change in the spr-
its SO shipped, shall, conviction, be fined not
exceeding five thousand dollars and imprisoned
not more than one year, and the ship vessel on
board of which such shipment was made or pre-.
tended to be made shall be forfeited to the
United States, whether Il conviction of the mas
ter or owner be had or otherwise, and proceed
ings ray be had in admiralty by libel for such
forfeiture.
70 be Continued