Page:United States Statutes at Large Volume 14.djvu/191

 THIRTY—NIN'1`H CONGRESS. Ssss. I. Ch. 184. 1866. 161 in charge of a storekeeper, to be appointed by the Secretary of the Treasury, who, with the owner and proprietor of the warehouse; 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 owner or proprietor 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 ·F%s;m· exec;. the execution of all papers, instruments, and documents relating to the gm <>YP¤P61“S» exportation of any spirits or other merchandise, as are charged to export- °' ers for like services in the custom-house; and all expense and services Expenses, &c. required in the removal, transfer, and shipment of the same for export ;Qv?H?°*d bY shall be paid by the owner thereof: Provided, That any distilled spirits Dimfled Spirits, may be withdrawn from a bonded warehouse, after having been inspected new may be and gauged by the proper officer, and after the payment to the collector Qggbigxgrémm of internal revenue for the district in which the warehouse is situated of house, gw,, the tax imposed by law; and when so delivered, shall be branded “U. S. bonded warehouse, tax paid"; or may be removed from said warehouse without the payment of the tax for the purpose of being exported, or for forexportatiou, the purpose of being rectified, or redistilled, canned, or put into other ’°°**E°“**°“·$'° 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 commissioner of internal revenue, subject to the approval of the Secretary of Removal foithe Treasury, may prescribe ; but such removal of bonded spirits for the {);°;‘l?§;2§IL3 purpose of being rectified, redistilled, or put into other packages, shall Oncerortnesame be allowed but once on the same spirits ; and all spirits so removed for *P“"*“- redistillation, rectification, or change of package, shall be returned to the Spiritsremoved same warehouse, and shall again be inspected ; and the tax shall be paid t°.[;;‘;;°;;e;;id to the suid collector on any deficiency or reduction beyond three per cent. Ou what 465- And upon spirits removed under bond for the purpose of being redistilled <=i¢¤°Y· or rectined, or change of package as 3l.Ol'€S{lld, and upon which an allow-. ance shall have been mmle, ns herein provided, the duty upon such allowance shall be paid, together with the taxes imposed by law upon such spirits, in case such spirits shall be withdrawn for consumption or sale, or for transportation without being exported. And no drawback sha! be No dmwback allowed on any distilled spirits on which the tax has been paid ; but noth- on distilled spiring in this section shall be so construed as to prevent the manufacture in §§S°Qe;;h;f£g“‘ bond for exportation, without the payment of taxes, of medicines, preps- ` rations, compositions, perfumcry, cosmetics, cordials, and other liquors manutactured wholly or in part of domestic spirits, as provided by law. Sec. 41. And be it further enacted, That any spirits or other merchan- Spirits maybe dise may be removed from bonded warehouse, for the purpose of being ;‘:)‘;*g;§QvE°rg exported, upon the order of the superintendent of exports for the port hogsé {0, ,,xP0,_ whence the spirits are to be exported; and such order shall state the port tation. _ _ t0 which such spirits are to be shipped, and the name of the vessel, and Su§g°gfg"g"“ also the number of proof gallons, and the marks of the packages or casks; ` and such spirits or other merchandise shall be branded "U. S. bonded warehouse, for export," and shall be put on board of the vessel in or by which they are to be exported, by an officer under direction of the superintendent of exports, and placed under the supervision of an officer of the customs, after a bond with good and sufficient sureties shall have been Bond. given in such form and containing such conditions as the commissioner of internal revenue, subject to the approval of the Secretary of the Treasury, may prescribe. And such bond shall be cancelled upon the pre- When bond sentmion of the proper certificate that said spirits have been landed at ;:‘H>db° °°"*' the port named in said bond, or at any other port without the j urisdiction of ` the United States, or upon satisfactory proof that after shipment the spirits have been lost. And at any port where there shall be no superintendent Where therein of exports, all the duties and services required of superintendents of ex- “° s“P°'i“t°“' von. xiv. 11