Page:United States Statutes at Large Volume 18 Part 1.djvu/709

 'lrrnn xxxv.—IN'l‘ERNAL REVENUE.-—~Ch. -1. 637 Sec.  The distiller or owner of all s irits removed as aforesaid Di¤¢iU$>P{¤ ¤¤**Y t0_ the distillery warehouse shall, on the iziist day of each month, or of d"P°“““‘ “""°' within five days thereafter, enter the same for deposit in such ware- —— house. under such regulations as the Commissioner of Internal Revenue 186, ,,_ 2§’,,_ 15’ EQ may prescribe. San entry shall be in triplicate, and shall contain the 135. i i name of the person making the entry, the designation of the warehouse 6 ·l¤¤€, 1872- <>· in which the deposit is made, and the date thereof, and shall be in the   ”‘ 12* v' 17· P· f¤¤<>w¤¤s f<>¤¤· 3 MM., mv, C. _ _ _ 114, a2,:.-. 19, ,;.393. Lntry for deposit in distillery warehouse. Entry of distilled spirits deposited by —-— ———, in distillery warehouse ——, in the i- district. State of —-——, on the — day of ———, anno Domini —. And the entry shall specify the kind of spirits, the whole number of casks, the marks and serial numbers thereon, the number of gauge or wine gallons and proof—gallons, and the amount of the tax on the spirits contained in them; all of which shall be verified by the oath of the distiller or owner of the same attached to the entry. The said distiller or Bond for taxes. owner shall give his bond in duplicate, with one or more sureties, satisfactor; to the collector of the district. conditioned that the principal named in said bond shall pay the tax on the spirits as specified in the entry, o1· cause the same to be paid, before removal from said distillery warehouse, and within one year from the date of said bond; and the penal sum of such bond shall not be less than double the amount of the tax on such distilled spirits. One of said entries shall be retained in the office of the collector of the district, one sent to the store—keeper in charge of the warehouse, to be retained and tiled in the warehouse, and one sent with duplicate of the bond to the Commissioner of Internal Revenue, to be filed in his office. Sec. 3294. Any distilled spirits may, on payment of the tax thereon, Withdrawal be withdrawn from warehouse on application to the collector of the dis- frgm fW‘“`°h°“”°· trict in charge of such warehouse, on making a withdrawal entry in dupli- (2.’L(f'.-.,._-_ cate and in the following form: 18g0él¤£,‘}8;ig, ENTRY ron wrrmuiuwn. or msrrnnnn srmrrs m10M wnmnousm. 13G' Tax paid. Entry of distilled spirits to be withdrawn, on payment of the tax, from —————— warehouse, by ———, deposited on the -1 day of ————, anno Domini ——-——, by ———, in said warehouse. And the entry shall specify the whole number of casks, with the marks and serial numbers thereon, the number of gauge or wine (gallons, and of proof- llons, and the amount of the tax on the distille spirits contained in tim, all of which shall be verified by the oath of the §r— son making such entry; and on payment of the tax the collector s ll issue his order to the store-keeper in charge of the warehouse for the delivery. One of said entries shall be filed in the office of the collector, and the other transmitted by him to the Commissioner of Internal Revenue. Sec. 3295. Whenever an order is received from the collector for the Gsugiugsump. removal from any distillery warehouse of any cask of distilled spirits on i¤g._and randing which tax has been paid, the gpugerbi whom the same is gauged and al£’n1“Wa£gl’E)3g’e° inspected shall, in presence of the store- eeper and before such cask has im left the warehouse, place upon the head thereof, in such manner as to 20 Jig, 1868, c. cover no portion of any brand or mark prescribed by law already placed {gg ’· · "· 15» P thereon, a stamp, on which shall be engraved the number of (proo_ gallons ' contained in said cask on which the tax has been paid, an whic shall state the serial number of the cask, the name of the person by_whom the tax was paid, and the person to whom and the place where it is to