New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1894-08-14

bonded warehouse and the provisions OF sG9em
four Of the Act Of May tWen'yeshits one hun
dred and ty-ive) 50 far as appi ctoI' sjons ~
, Iy SETON PROVIDED That the dstler may 2! Ms
onion and under such regulations as tnr 81 ~
nor Of Of rS Traefy W sha
ecute an annual bond for the spirits 50 u'p0'' "
lieu OF me rboi Inc dser of any distilled spirits
deposited in any distlery warehon'et, ni.f ware
bomse established under the provisions OF tns &c.
may prior to the expiration OF loaL I, 'h,andv or
original entry as to all other spirits hle win sIt
collector notice giving descr'po, nmeet reeauge
OF the same and thereupon the collector snan az
rect sauger 70 regause me Ssppmbsr Of gauge or
Vine gallons and proof gallons therein Son't me-
las upon been loss OF dsiied spirits from any cask
or package without the fault or neggence q, 'n
The Quantity Of distilled spirits CONTAINED In sucG
cask package at ne time o oa c ar other
bonded warehouse Provided however, Ihat me
allowance which shall be mad i9r o5 5u nroof cal
lon for two months or part thereof one ann o ol n
half salons for hres @n1 four o m nDd onehs s
Ions for seven and eight months three si,l'oa 1 ius
fr Given ana twelve months four gallons for thir
teen fourteen and fifteen months i9ur anu nn,hs
gallons for sixteen, seventeen and eighteen monlns
1--WE gallons for nineteen, twenty ana tweny.0n one
months five and one-haif gallons ior WIN 1"V
twenty-three and twenty-four months SIX gailon n
months six and one-half gallons for tweniyreisfn,
twenty nine and thirty months, seven eaionS tpi
thirty,one. thirty-two and thirty-three months;
and gallons for 'hrigioq 96 thry
seven thrty-eight. thrty-nine ana forty mOhtms'
eight and one-ha gallons ior nine Gallons for
forty-hve. forty-sx. forty,seyen ana iqr'S 5
%9'h nov ade no rhs rha9 in such spirits
shall remain in warehouse after the same nay
shall at the tim Of Withdrawal from warehGu:e and
at such other times as the Commissioner Oh m M
IfraO hp
spected: and II found to contain n larger qnamuy
than shown by the first regauge tne aA n each
such package shown by the origlna! gauke' anu
provided further, That taxes shall be cogSorn o.,
shown by the original gauge whefe 'he ,ion
does not request regauge oeoTe me s,rv or
gauge. Provided also. That the fCreeoing allow.
Of loss shall Apply only to Gsn nS s Sr and
that the allowance for loss on casks or package,
o OF the amount allowed on said for;y-gal9n
cask or package but no allowance shnn Ne n1n,y
eallons: And provided further. That the proof OF
such distilled spirits shall not IN any case he come
sec 81 The Commissioner Of Internal Revenue
shall be. and Is hereby. authorized IN ms dds'reo
ton and upon the execution OF su,h Dore az -"
may prescribe to establish one Sr n eny one
collection district to be known and designated as
sively for the storage Of spirits distilled from ma
terals other than fruit, each OF which warehouses
n
and gauger &c be appointed assigned trasiei' tr
and paid IN the same manner as such oiic efs LOT
transferred. and paid Every such warehouse
shall be under the control OF the Collector OF III
house is located. and shall be in the joint CUSTODY
OF the soTekeeper and proprietor 'nrTeo IT, ai n
locked or opened remain open except In me
ne %, sTsh o c for HIM. as Poe in
the case Of dstiery warehouses; ana such ware
houses shall be under such further regulations as
the. mis- Of Internal revenue.
approval of the Secretary OF the treasury may
Sec g. That any distilled spirits made from ma
terals other than fruit. and lawfully deposited In
the d,stiller thereof be removed from such distii
lery warehouse to any general bonded wareh9 warehouse
section: and the removal Of said spirits TO said
general bonded warehouse shall be under such reg
ulations, and after making such entries ana exc
cutting ana fling with the collector OF The dis-
ric in which the spirits were ere nan s1ch
other additional secnTiy as may ey and any
proved rlo by the Secretary Of the Treasury.
Sec. So That all spirits Intended iQf deposit IN a
from the distiery warehouse. shall have affixed
TO each package an engraved stamp indicative OF
several collectors as in the Of other stamps.
and to be charged to them and accounted for IN
Sec. - That any spirits removed in bond a, as
aforesaid may upon It's arrival at gencrai Dondch
entries fling such bonds and other securities. and
under such regGa9n as sha Dc w,h b
approval Of nc Secretary OF The Treas9ry J.,
shall be one Of the conditions OF me
named in said bond shall pay the tax on the
spirits as specified in the entry cause the same
To- be paid within eight years from the date OF the
original entry Of the same INTO the hlstiery war
house. and before withdrawal, except as herein
after provided.
Sec. 50. That any spirits may be Withdrawn once
and no more from one general bonded warehouse
house. and when intended to be so withdrawn. shall
have affixed thereto another general bonded ware,
~ withdrawal OF such spirits ana tneir transfer
shall be under such regulations and upon the Ming
Of such notices. entries bonds and bills Of ladns
The approval OF the Secretary Of the Treasury.
may from time 10 time prescribe; and the bonds
shall he given by ds;illers Of the spirits ana
shall be renewed at such times as the Cninmls-
sioner of Internal Revenue may. by regulations
require.
Sec Sc That the provisions OF existing law in
regard to the withdrawal of distilled spirits from
warehouses upon payment OF tax or for exporth-
ton. or for transfer to MANUFACTURING VAR
house. and as 10 the gauging. marking branding,
and stamping OF the spirits upon such Withdrawals.
and in regard to Withdrawals for the use Of the
United States scientific institutions or collegcs
Of learning. including the provisions for allowance
for on5 by SsTeY r Or and anna made
to spirits deposited In general bonded warehouses
under this act.
Sec 81 Whenever distilng shall have been sus-
pended at any distillery for a period or periods
aggregating six months during any calendar year
tcry warehouse does not exceed 1--WE thousand
proof gallons or whenever, In the opinion Of the
Commissioner Of Internal Revenue. any distillery
warehouse general bonded warehouse Is unsafe
or unfit for use, the merchandise therein Is
liable to loss great wastage, he may IN either
such case discontinue such warehouse and require
the merchandise therein to be transferred TO such
other warehouse "a he may designate. ard within
such time os he may prescribe; and all the prov-
sions Of section thirty-two hundred and seventy
two OF the Revised Statutes OF tho United States
relating to transfers OF spirits from warehouses
| Including those imposing penalties. ere hereby
| made applicable to transfers to or from general
bonded Warehouses established under this act
Sec IS The tax upon any distilled spirits removed
from a disillery warehouse for deposit In general
bonded warehouse. and in respect of which any re-
uulrement Of this act Is not compiled with shall at
any time when knowledge of such fact Is obtained
by the Commissioner OF Internal Revenue be as
sessel by him upon the dis,iller Of tie same, and
returned 10 the collector who shall Immediately
demand payment Of such tax. and upon the neglect
Of payment by the dstiller shall proceed TO collect