Vermont phÅ“nix. [volume] (Brattleboro, Vt.) 1834-1955, 1874-07-31
Approved, June 8, 1874.
GENERAL NATURE.-No AL

luENEhAL ~ al ANO II.
AN ACT to facilitate the expectation of
distilled spirits, and amendatory OF the
acts in relation thereto.
BE il enacted by the Senate and House Of
Representatives Of the United STATES Of
AmeT-fcd IN Congress assembled, That when
ever the owner or owners OF distilled Spir-
its sh all desire to withdraw the same from
any distilleTy bonded warehouse for eX-
portation under existing law, such owner
or owners may at their option, in lieu Of
executing an export bond as now provided
by law, give a transportation bond with
sureties satisfactory TO the collector of in
ternal revenue, and under such rules and
regulations rs the secretary of the Treasu-
ry may prescribe, conditioned for the due
delivery thereof on board ship at a port OF
expectation to be named therein and in
such case, on arrival of the spirits at the
port OF export, the exporter or owner at
that port shall Immediately notify the col
lector of the port OF the fact, setting forth
his intention to export the same, and the
name of the vessel upon which the same
are to be laden, and the port TO which they
are intended to be exported. He shall, at
Ter the quantity of spirits has been deter
mined by the gauger and inspector, file
with the collector of the port an export en-
try verified by his oath or affirmation. He
shall also give bond to the United States,
with at least two sureties, satisfactory to
the collector of customs, conditioned that
the principal named in said bond will
export the spirits as specified in said entry
to the port designated in said entry, or To
some other port without the jurisdiction OF
the United States.
And upon the lading of such spirits, the
collector of the port, ailer proper bonds for
the expectation of the same have been COM
peted by the exporter or owner at the port
of shipment thereof, shall transmit to the
collector of internal revenue of the district
from which the said spirits were wi h
drawn for expectation, a clearance certifi-
cate and a detailed report of the gauger,
which report shall show the capacity of
each cask in wine gallons, and the con-
tents thereofin wine-gallons, proof-galluns,
and taxable gallons. Upon receipt of the
certificate and report, aud upon payment
of tax on deficiency, if any, the collector
of internal revenue shall cancel the trans
portation bond. The bond required to be
given for the landing at a foreign port Of
distilled 81 irits shall be cancelled upon the
Presentation of satisfactory proof and GER
titicates that said distilled spirits have been
landed at the port of destination named in
the bill OF lading or any other port without
the jurisdiction of the United States or up
ON satisfactory proof that after shipment
the same were lost at sea without fault or
neglect of the owner or shipper thereof.
SEC. 2. That on and after the first day of
July, eighteen hundred and SEVENTH four
for the expense of providing aud afIixing
the stamps TO each cask containing distilled
spirits for expectation, there shall be cbarg-
ed ten cents for each stamp instead of TWEEN
ty-ive cents rs now required by law.
Approved, June 0, 1874.