Page:United States Statutes at Large Volume 15.djvu/181

 FORTIETH CONGRESS. Sess. II, Ch. 186. 1868. 149 such inspecting and gauging, certifying thereon that the shipment has G¤¤s¢1‘i¤ been made, in his presence, on board the vessel named in the entry for EQk§n;°t°r3?w export, which return shall be indorsed by said custom-house inspector, indoxselhgm. ccrtiiying that the casks or packages have been shipped under his supervision on board said vessel; and the said inspector shall make a similar certiiicaac to the surveyor of the port, indorsed on, or to be attached to, the entry in possession of the custom-house: Provided, however, That no No drawback claim for drawback shall be allowed on either of the said articles which °{‘.°"P°"*“ b°f°*'° shall have been exported as aforesaid prior to the time at which this act  me shall take effect. Sec. 56. And be it further macteal That all distilled spirits in any Distilledspirits bonded warehouse shall within nine months after the passage of this act if b°“d°,‘: V"?;; bc withdrawn from such warehouse, and the taxes paid on the same; and d?::,?,?, sr; the casks or packages containing said spirits shall be marked and stamped monihs. wid and be subject in all respects to the same requirements as if manutactlired WQTSEQIQ be after the passage of this act. And any distilled spirits remaining in any marked, cw. bonded warehouse for a period of more than nine months after the pass- sP*'i“_¤°*’ age of this act shall be forfeited to the United States, and shall be sold  V, or disposed of for the benent of the same in such manner as shall be pre- be sold. scribed by the commissioner of internal revenue, under the direction of 0XT£Q,;§""b°t the Secretary of the Treasury. And whenever in the opinion of the l[gl,xvi;p,42. commissioner of internal revenue any distillery or other warehouse shall If distillery become unsafe or unfit for use, or the merchandise therein shall for any g;g;*;g;‘°\:1:;,,-9 reason be liable to loss or great wastage, the commissioner may discon- sw. it may be ’ tinue such warehouse, and require that the merchandise therein shall be g;°°°“*l““°d> transferred to such other warehouse as may be designated by him within °` such time as he shall prescribe. Such transfer shall be made under the 'rransfer of supervision of the collector, or such other officer as may be designated by fsfggrzidhgy the commissioner; and the expense thereof shall be. paid by the owner Wim; sxpsm, of the merchandise; and if the owner of such merchandise shall fail to make such transfer within the time prescribed, or to pay the just and proper expense of such transfer, as ascertained and determined by the commissioner, such merchandise may be seized and sold by the collector, Merchandise in the same manner as goods are sold upon distraint for taxes, and the  ;’:,;°;f°£° proceeds of such sale shall be applied to the payment of the taxes due p,w,sd§,,g,` thereon and the costs and expenses of such sale and removal, and the i¤ S¤¤¤ <=¤¤¤- balance paid over to the owner of such merchandise. Src. 57. And be it further enacted, That any person owning, or having, Y¤;<>¤¤ ¤W¤· in his possession, any distilled spirits intended for sale, exceeding in qnan- ling ggflggsgf tity fifty gallons, and not in a bonded warehouse at the time when this act distilled spirits takes effect, shall immediately make a return, under oath, to the collector mgfgzlgah of the district wherein such spirits may be held, stating the number and ,0 ,,,,,;,8 ,,3,,,,,,, kind of packages, together with the marks and brands thereon, and the tqc¤_l1¤ct<>r of place where the same are stored, together with the quantity of spirits, as d‘“"°°‘ nearly as the owner can determine the same. Upon the receipt of such Spirits to be return the collector, being first satisfied that the tax on said spirits has $$:3 *;:*3, been paid, shall immediately cause the same to be gauged and proved casks marked by an internal revenue gauger, who shall mark, by cutting, the contents md ¤¤°·¤>P°d· and proof on each cask or package containing five wine gallons or more, aud shall affix and cancel an engraved stamp thereon, which stamp shall be as follows : Stamp for stock on hand. N0. -——-. foE*`:wr¤;¤lpf:;¤¤» Issued by -——-·- ·—--—-· imid- ·—······"·····‘··‘» Collector of ————— district, State of·—--——·. Distilled spirits. Tax paid prior to (here engrave the date when this takes effect.) -—-—— proof gallons. Gauged -—-·—, 18-—. -—-— -——-—, Gauger.