Year: 1866

SEC. 40 Ahd be 1t further enacted. That any
distilled spirits which have been inspected
gauged, proved, and marked by the inspec-
tor, according to the provisions of law may
be removed without the payment of tax
from the bonded warehouse owned bv the
distlller under such rules and regulations
and upon the execution of such tTansporta-
tlon bonds or other security, as the Commits
soner OF Internal Revenue, subject to the
approx ! of the Secretary of the Treasury
may prescribe, and may be TRANSPORTED to
any general bonded warehouse used for the
storage of distilled spirits, established under
the internal revenue laws and regulations
after having been branded as follows ~.
). bonded warehouse, district -:
Tor transportation to -- district "
Inserting in each case the number of the
district and name of the State y and imme-
diately after the arrival of such distilled
spirits at the district of the collector to
which IT has been transferred, il shall again
be inspected and placed in bonded ware
house; and the tax shall be paid on the diff
ference between the number of proof gallons
stated in the bond given at the place of
shipment and the lumber received at the
warehouse, less the allowance for leakage as
established by the regulations of the Com
missioner OF Internal Revenue; and except
for actual destruction by unavoidable acci-
dent, by the elements, or by the public enc
my, no other allowance for loss shall be
q
general bonded warehouse shall be subject
to such rules and regulations as the Com
missioner of Internal Revenue may pre-
scribe, and be chargeable with the same
costs and expenses, in all respects to which
imported goods deposited i'll public store or
bonded warehouse may be subject, and shall
be in charge of a stOrekeeper to be appoint
ed by the Secretary of the Treasury who,
with the owner and proprietor of the ware
house, shall have the joint custody of all the
distilled spirits SO stored in said warehouse,
which shall be at the risk of the owner of
the said spirits; and all labor on the same
shall be performed by the Onwer or proprie-
tor of the warehouse under the supervision
of the officer in charge of the same and at
the expense of said owner or proprietor
And the same fees shall be paid for the exc
cution OF all papers, instruments, and docu-
mentS relating to the expectation of any
spirits OF other merchandise as are charged
to exporters for like services in the custom
house, and all expense and services required
in the removal, transfer, and shipment of
the same for export shall be paid for by the
owner thereof: PrOUided That any distilled
spirits may be withdrawn from a bonded
warehouse, after having been inspected and
gauged by the proper officer, and after the
payment to the collector of internal revenue
for the district in which the warehouse is
situated of the tax imposed by law; and
when so delivered, shall be branded "U S.
bonded warehouse, tax paid;' or may be re-
moved from said warehouse without the pay
ment of the tax for the purpose of being ex-
ported, or for the purpose of being rectltied,
or Te-dstilled canned, or put into other
packages, after the quantity and proof of the
spirits to be removed have been ascertained
and inspected as required by law, under such
rules and regulations and the execution of
such bonds or other security as the Commits
siOneT of Internal Revenue, subject to the
approval of the Secretary of the Treasury,
may prescribe; but such removal of bonded
spirits for the purpose of being rectified, re-
distilled, or put into other packages, shall
be allowed but once on the same spirits and
all spirits so removed for Redistribution, rec
tifcatiOn, or change of package, shall be re-
turned to the same warehouse, and shall
again be inspected; and the tax shall be
paid to the said collector any deficiency
or reduction beyond three per cent. And
upon spirits removed under bond for the
purpose of being re-distilled or rectifed, or
change of package as aforesaid, and upon
which an allowance shall have been made,
rs herein provided, the duty upon such al
lowance shall be paid, together with the
taxes imposed by law upon such spirits, in
case such spirits shall be withdrawn for con-
sumption or sale, or for transportation, with
out being exported. And no drawback shall
be allowed on any distilled spirits on which
the tax has been paid but nothing in this
section shall be so construed as to prevent
the manufacture in bond for expectation,
without the payment of taxes, of medicines,
preparations, compositions, perfumery, cos
metics, cordials, and other liquors manufac-
tured wholly or in part of domestic spirits,
as provided by law.


SEC. Al. Aad be 1t further enacted That
any spirits or other merchandise may be re-
moved from bonded warehouse, for the pur-
pose of being exported, upon the order OF
the superintendent of exports for the port
whence the spirits are to be exported; and
such order shall state the port to which such
spirits are to be shipped, and the name of the
vessel, and also the number of proof gallons,
and the marks of the packages or casks and
such spirits or other merchandise shall be
branded ~. S. bonded warehouse, for eX-
port" and shall be put on board of the YES
sci in or by which they are to be exported
by an officer under direction of the superln-
tendent of exports, and placed under the
supervision of an officer of the customs, after
a bond with good and sufficient suretles
shall have been given in such form and con-
tanning such conditions as the Commissioner
of Internal Revenue, subject to the approval
of the Secretary of the Treasury, may pre-
scribe. And such bond shall be cancelled
upon the presentation of the proper certlh-
cate that said spirits have been landed at
the port named in said bond, or at any other
port named in said bond, or at any other
port without the jurisdiction of the United
States, or upon satisfactory proof that after
shipment the spirits have been lost. ana at
any port where there shall be no superln-
tendent of exports, all the duties and ser
vices required of superintendents of exports
and drawback shall devOlve upon and be
performed by the collector of internal reve-
nue. designated to have charge OF eXporta-
tons


SEC. 42 And be it further enacted, That
any person or persons who shall execute OF
sign any false or fraudulent bond, permit,
entry, or other document, required by law or
regulations or who shall fraudulently pro-
cure the same to be executed; or who shall
connlye at the execution thereof, by which
The payment of any internal revenue tax
shall be evaded, or attempted to be evaded,
or which shall be executed, or purport to be
executed, for the purpose of placing IN, OF
Withdrawing from, any bonded warehouse
any spirits or other merchandise for any pur-
pose whatever, or which shall in any way be
used OF attempted to be used I'D fraud OF the
internal revenue LAWS and regulations, on
conviction thereof, shall forfeit all property
IN such spirits or other merchandise to which
Such instrument relates, or purportS TO re-
late, and shall be imprisoned for term not
less than one nor more than five years, at the
discretion of the court.


GAUGING.


SEC. 43. Aad be it further enacted, That
any person owning any distilled spirits in
tended for sale, manufactured prior to the
time when this act takes effect, exceeding
fifty gallons altogether, shall notify IN writ
ing the colloctor of the district wherein sucr
spirits may be stored, held, or owned, wlthlI
sixty days thereafter, TO guage and prove
the same; and upon the receipt of SAID no
tice the collector shall cause said spirits K
be gagged and proved, and the casks or pack
ages containing the same to be marked by
the inspector in the following manner: