The record-union., 1891-12-28
AN IMPORTANT MEASURE.
Representative McKenna Looking
Out for Our Wine Interests.
DRAFT OF HIS BILL 70 BE INTPO-
DUCED IN CONGRESS-
A Santa Fe Vestibule Train Derailed
Near Kansas City, Causing Injury
to Many Passengers-Several Cars
Go Down an Embankment-Speak
Crisp Improving.
Special to the RrcoRp-uNrox.

Crisp Improving.
Special to the REcoRD-UNIoN.
WASHINGTON, Dec. 27.-One of the
most important measures that will re-
celve the attention of the California dele
cation is one relating TO California wine
interests. A bill has been drafted by
Representative McKenna, who deems it
of great importance, and he will devote
his energy to secure its passage. 1t will
properly come before the Committee OF
Ways and Means for consideration, and,
as McKenna is prominent member of
that committee, he may be able to secure
favorable report on it. For the infor-
nation of the wine men of California, the
provisions of the bill are below set forth:
Section l provides that the tax on all
distilled spirits hereafter entered for de-
post in any distillery warehouse or
special bonded warehouse, or remaining
therein on and after the date when this
Act takes effect, and rebonded in man
ner hereinafter provided, shall, unless
previously paid by the owner of such
spirits, be due and payable at the time
the spirits are withdrawn from the ware
house, except in cases wherein the with
drawals therefrom without payment OF
tax are authorized by law; that all limita-
tons on the time that spirits may remain
in such distillery warehouse or special
bonded warehouse shall, from and after
date when this Act takes effect, be re-
moved; provided, however, that the time
during which such spirits may remain in
any such distillery warehouse or special
bonded warehouse shall not be extended
hereby when the quantity remaining in
either such warehouse does not exceed
fifty proof gallons.
Section 2. The allowance for leakage
during the thirty-six months next after
the spirits have been deposited in such
distillery warehouse or special bonded
warehouse shall be such as is authorized
by Section IL of an Act entitled IAN Act
to amend the laws in relation to internal
revenue" approved March %, 1888; and
if any spirits shall remain in any such
distillery warehouse or special bonded
warehouse for period longer than thirty
six months, and it shall appear that leak
age has occurred in excess of the allow
ance permitted by said Act and not due
TO the fault or negligence Of the diStiller
or owner of the spirits, a further allow
ance for leakage shall be made, not to ex-
coed one-quarter of one proof gallon for
each and every period of three months or
fraction thereof; that spirits may have re-
manned in such distillery warehouse or
special bonded warehouse after the ex-
piration of lhirty-siX months, provided
that in no case shall the aggregate of the
allowance for leakage exceed IA proof
gallons Of the spirits contained in casks
or packages OF capacity of forty or more
wine gallons: and that the allowance for
loss in casks or packages of less capacity
than forty wine gallons shall not exceed
one-half of the amount allowed on said
forty gallon packages; and that no allow
ance shall be made for the loss of casks or
packages of less capacity than twenty
wine gallons.
Section 3. If it shall appear at any
time that there has been a loss of dis
TILED spirits from any cask or package
deposited in any distiilery warehouse or
special bonded warehouse other than the
loss provided for by law, which in the
opinion of the Commissioner of Internal
Revenue is excessive, he may instruct the
Collector of the district in which the loss
has occurred to require the withdrawal
from the warehouse of such cask or pack
age, and to collect the tax accrued upon the
original quantity Of the distilled spirits
entered into the warehouse in such cask
or package, less only the allowance for
loss provided by law. II such tax is not
paid on demand, the Collector shall re-
port the amount due, as shown by the
original gauge, upon his next monthly
list, and it shall be assessed and collected.
Section 4. That the distiller or owner of
all distilled spirits hereafter entered for
deposit in any distillery warehouse or
bonded warehouse shall, before or at the
time of entry thereof into such ware
house, execute bond in duplicate, with
at least two good and sufficient sureties.
to be approved by the Collector of the
district, and in the penal sum of not less
than the tax on the spirits covered there
Inv hot Z
therein named shall well and faithfully
comply with all the requirements of the
law and regulations respecting the de-
posting, storing and rebonding of such
spirits, and will pay all taxes due on the
spirits before or at the time of their re-
moval from such warehouse, and will
likewise pay upon demand the tax on
any such spirits which may be lost by
leakage, or from any cause whatsoever,
While stored in said warehouse and not
allowed under the existing provisions Of
the law, and the bond herein required
shall be executed, attested and received
as any other and containing such other
conditions not consistent with this Act,
as the Commissioner of Internal Rev
enue, with the approval of the Secretary
of the Treasury, may prescribe; and in
case the said diStiller or owner neglects or
refuses to enter his spirits for deposit as
required by law, or to execute the bond
herein required or to renew the same, or
TO comply with any requirement of the
law or the regulations respecting the de-
posting, storing, bonding or withdraw
ing of such spirits, the Collector shall at
once distrain on all such for the taxes
thereon. and, if necessary, on any or all
spirits deposited by such distiller or
owner and remaining in said warehouse,
issuing his warrant of distraint for the
full and aggregate amount of the taxes on
these spirits as ascertained by the report
of the gauger. But this proceeding shall
not exclude any other remedy or pro-
ceeding provided by law. The pro-
visions of this section and Act are hereby
extended to the distilled spirits remain
ing in any distillery warehouse, or special
bonded warehouse, on the date when this
Act takes effect. Provided that the dis
tller or owner shall execute the bond
herein required, and shall in all other re-
spects comply with the provisions of this
Act and regulations issued Hereunder,
and all Acts and parts Of Acts inconsist-
ent with the provisions of this Act are
hereby repealed; but nothing herein con-
tanned shall be held or construed as i'm
pairing or affecting any warehousing
bond, or transportation or warehousing
bond heretofore given, except as to spir-
its therein described and rebonded under
the provisions of this Act
yESTIBULE TRAIN DERAILED.
Several of the Cars Go Down an EN-