The morning call., 1891-12-27
SPIRITS IN BOND.
MGKenna'S New Bill Concerning California
Wines.

WASHINGTON, Dec. Ozone Of the most
important measures that will receive the
attention of the California delegation is one
relating to California wine interests.
bill has been drafted by Representative
Mex emma, who deems it of great import
ance, and he will devote his energy to secure
its passage. 1t will properly come before
the Committee of Ways and Means Tor con-
sideration, and, as McKenna is a prominent
member of that committee, he may be able
to secure a favorable report on it, For the
information of the wine men of California,
the provisions of the bill are below set
forth:
Section 1 provides that the tax on all distilled
spirits hereafter entered for deposit in any dis
tillery warehouse or special bonded warehouse,
or remaining tn rein on and after the date when
this ACT takes effect, and reDonded in manner
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payable at the time the spirits are Withdrawn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 warehouse except in cases wherein
The Withdrawals therefrom without payment of
tax are authorized by law; that all limitations
on The time that spirits may remain In such dis
ttilery warehouse or special bonded warehouse
shall, from and after dale when this act takes
effect, lie removed; provided, however. that the
time during Which such spirits may remain in
any such distilleIy warehouse special bonded
tue quantity remaining in either such warehouse
does not exceed fifty proof gallons.
Sec. 2 The allowance for leakage duriag the
th lly-siX months next after the spirits have been
deposited In such distillery warehouse OF special
bonded warehouse shall be such as Is authorized
by Section II of an act entitled IAN act 10
amend the laws in relation to Internal revenue"
approved May rs. 1883; and If any splits shall
remain in any such dlstlleTy warehouse or spe-
cial bonded warehouse for period longer than
tbrly-six months ana II shall appear that leak
age has occurred in excess of tue allowance per-
miIted by said act aud not due 10 the fault or
negligence OF the diStiller or owner OF the
spiriIs further allowance for leakage shall be
made, not 10 exceed Oue-quaitef OF one proof
gallon for each and every period of three months
or fraction thereof; that spirits may have re-
manned Ia such distillery warehouse or special
bonded warehouse after the expiration OF Thirty
six months, provided that III shall The az
cregate of The allowance for leakagn exceed l4I2
proof gallons of the spirits contained in casks o.
pacNage of capacity OF forty or more wine gal
Ions; and thai the allowance for loss In casks or
packages o! less capacity than forty wine gallons
shall not exceed one half OF the amount allowed
on said forty gallon packages; and thai no al
lOwance shall be- made Tor the loss Of casks or
packages of less Capacity Than twenty wine
gallons.
SEC. 3. II 1t shall appear al any time that there
has been a loss Of distilled spirits from any cask
or package deposited In any distiileTy warehouse
or special bonded warehouse other GhaD the loss
provided Tor by law, which in The opinion OF the
Commissioner OF Internal Revenue is exec >slye,
he may instruct the Collector OF the district IN
which the loss has occurred TO require the with
diawal from The warehouse OF such cask or pack
age, and 10 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
Ia Is nor putu dam nd fha oil nipr
shall report The amount due, as shown by the
original gauge, upon his next mouthly list. aud
II shall be assessed and collected.
Sec. 4. That the dister or owner of all dis
TILED spirits hereafter entered for deposit In any
distillery warehouse or special bonded ware
house shall before or the time OF entry thereof
into such warehouse execute a bond in dupli-
cate, with at least two good and sufficient sure.
ties, to be approved by the Collector of the dis
trict, and in the penal sum OF not less than the
lax on The spirits covered thereby; and condi-
toned that the principal therein named shall
well and faithfully comply with all the require
lnents OF the law and gulatOns respecting the
deposling. storing ana rebonding OF such spirits,
and viii pay all lakes due on the spirits before
or at the time OF their removal 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, attestrd aud
received as any other and containing such other
conditions not Inconsistent with this act, as the
Commissioner of Internal Revenue, With the APP
prOya OF the Secretary of the Treasury, may
prescrib and in case the said distier or owner
neglects Or refuses 10 enter,his spirits for de
post as required by law, or TO execute the bond
herein requlr or to renew the same, or to com.
ply with any requirement of the law or the regu-
laIions respecting the depositing. storing bond
ing OF Withdrawing Of such spirits. the Collector
shall at once dislrain on all such for the
taxes thereon, and, if necessary, on any or
all spirits deposited by such distner or
owner and rem lining In said ware
house, issuing his warrant of dstraint
for the full and aggregate amount of the taxes Oh
these spirits as ascertained by the report of The
eauger. But this proceeding shall not exclude
any other remedy or proceeding provided by law,
The provisions OF this section and act are
hereby extended to the distilled spirits remain
ing in any diStiilery warehouse, or special bond
ed warehouse, on the date when this act takes
effect.
Provided, that the dlstiIer owner shall exc
cute the bond herein required, and shall In all
other respects comply with The provisions OF this
act and regulations issued hereunder, and all
acts and parts of acts incon sistent with the pro-
visions OF this act are hereby repealed; but
nothing herein contained shall be held or con.
strued as impalring or affecting any warehousing
bond, or transportation and warehousiug bond
heretofore given. except TO spirits therein de-
scribed and rebonded under The provisions Of
this act.