The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1874-07-25
LAWS
OF THE
UNITED STATES
First Session Ofthe Forty Third Congress.
GENERAL NATURE-No. ALL

GENERAL NArURE-No. AL
AN ACT to facilitate the expectation of distilled
spirits, and amendatory of the acts in Ielal ion
thereto.
sentdtiUes OF the United States of america in Con-
qress assembled That whenever the on ner or own
of dis tiled spirits shall desire to withdraw the
same from any distillery bonded warehouse for ex-
porta.ion under existing law, such owner or owners
may at their option, in lieu of executing ex,ort
bond now provided by law, give trans portatiun
bond witt suIetes sfactory the collector IN
ternal revenue, and under such rules and regula
lions as the Secretary OF the Treasury may pre-
SCRIBE conditioned tor the due delivery thereof
board ship at pot of expectation to be named
therein and in such case, arrival of the spirits
at the por OF export the exporter owner at that
port shall Immediately notify the collector of the
port of the fact setting fol tn his intention to export
the same, and the name OF the vessel upon which
the same are % be laden and the port t" which they
are INTENDED to be exported. He shall, after The
quantity of spirits has been determined by the
gauger and inspector, file with the collector the
port export entry fed by his oath or afirma-
ton. He shall also give bond to the United States
with at least two surees satisfactory to the collect
or of Gu toms, condid ned that the principal named
in Said bend will export the spirits as specified in
said entry to the port designated in said entry or to
United States.
And upon the Iading of such spirits, the collector
of the port after proper bonds for the expectation of
the same have been completed by the exporter or
owner at the port of Shipment thereof shall trans
nit TO the co ector of internal revenue of the dis
trict from which the said spirits were drawn for ex-
portation, Gle france certificate and detailed re-
port OF the gauge which report shall show the c.
paclty OF each cask IN wine gallons and thea
thereon IN wlne-gallons, proofgallOn, and taxable
gallons. Upon receipt of the cerliicatt and report
and upon payment of tax on deficiency, il any, the
collector of internal revenue shall cancel the trans
portatiOn bond. The bond required to Be given for
the landing at foreign port of distilled spirits shall
be cancelled unon the presentation of salts nv
proof and certificates that said distilled spirits have
been landed at the port of destination named in the
bill of laiing any other port without the juris
diction of the United States or upon satisfactory
proof that after shipment the were lOsr at sea
without fault or neglect OF the owner shipper
thereof.
SEC. 2 That on and after the first day of Julv
eighteen hundred and seventy-four for the expense
OF providing and affxing the stamps to each eask
containing distilled 81 irts for expectation there
shall be charged ten cents Tor each slnmp instead
of twenty-five cents, as now required by law
Approved, June 8, 1874.
GENERAL NATURE-No. 42.]
Be it enacted by the Senate and House of Rem
resentdtiUes of the United States of America in
Congress assembled, That none of the provis-
ions OF an act entitled ''An act to authorize
the appointment of shipping commissioners by
the several circuit courts of the United States
to superintend the shipping and discharge of
seamen engaged in merchant ships belonging
to the United States, and for the further pro-
lection of seamen'' shall apply to sail or steam
vessels engaged in the coaslwise trade, except
the coastwise trade between the Atlantic and
Pacific coasts, in the lake going trade
touching at foreign ports or otherwise, or in
the trade between the United States and the
British North American posses ions, or in any
case where the seamen are by custom or agree
meat entitled to participate in the profits or re-
salt OF cruise. or voyage.
Approved, June 9, 1874.