Page:United States Statutes at Large Volume 18 Part 1.djvu/719

 'l`rrr.m xxxv.—INTERNAL REVENUE.-—-Ch. 4. 647 be afixed to each bottle or package containing such merchandise, by the person manufacturing, compounding, or putting up the same, before removal from the place of manufacture, com undin, or putting ulp; and said_stamps shall be ailixed and canceledxin such manner as the Commissioner may prescribe; and the absence of such stamp from any bottle or package containing such merchandise shall be prima-facie evidence that the tax thereon has not been paid, and such merchandise shall_be forfeited to the United States. Any person counterfeiting, a1tering,·or reusing said stamps shall be subject to the same penalties as are imposed for the same 0 enses in relation to proprietary stamps. Sec. 3329. Distilled spirits upon which all taxes have been paid may Dmwback on be exported, with the lprivilege of drawback, in quantities of not less <li¤*iU<=d ¤Pi¤’i*¤· than one thousand ga ons. and in distillers’ ori inal casks, containing 24),;.,1,., 1868,; not less than twenty wine-gallons each, on ap§ication of the owner 186, s. 54, v. 15, p. thereof to the collector of customs at any port of entry, and under such 147- rules and regulations, and after making such entry as may be prescribed 312 `;°¥_.'f’ :83* °‘ by law and bv the Secretary of the Treasury. The entry for such expor- 241t'’p' tation shall be in triplicate, and shall contain the name of the person 9 June, 1874, c. applying to export, the name of the distiller, the name of the district in 25% ”· l8»  6*- whic the spirits were distilled, the name of the vessel by which, and the ui ’l{°g‘*v 83* _°‘ name of the port to which, they are to be exported; and the form of the 394:`’ p` entry shall be as follows: Export entry of distilled spirits entitled to drawbrack. Entry of spirits distilled by ———— -——, in ————— district, State of -————, to be exported by -——— --———, in the ———-—, whereof ——-— ——; is master, bound to ———. And the ent shall s ify the whole number of casks or .k , the marks and lsyerial numpbcers thereon, the quality or kind of Islpciriltgcss known in commerce, the number of gauge or wine gallons and of proofgallons: and the amount of the tax on such spirits shall be verified by the oath of the owner of the spirits, and that the tax has been paid thereon, and that they are truly intended to be exported to the port of ————-, and not to be relanded within the limits of the United States. One bill of lading, duly signed by the master of the vessel, shall be deposited with sand collector, to be filed at his office with the entry retained by him. One of said entries shall be, when the shipment is completed, transmitted to the Secretary of the Treasury, to be recorded and filed in his office. The lading on board said vessel shall be only after the receipt of an order or permit signed by the collector of customs and directed to a customs gauger, and after each cask or package shall have been distinctly marked or branded by said gpuger as follows: "F or export from L . S. A.," and the tax-paid stamps thereon obliterated. The casks or packages shall be inspected and gauged alongside of or on the vessel by the gauger designated by said collector, under. such rules and re lations as the Secretary of the Treasury may prescribe; and on a plidation of the said collector it shall be the duty 0 the surveyor of the port to designate and direct one of the custom-house inspectors to superintend such shipment. And the gauger aforesaid shal make a full return of such inspection and gauging in such form as may be prescribed by the Secretary of the 'lreasury, showing by whom each cask of such spirits was distilled, the serial number o the cask, and of the tax—paid stamp attached thereto, the proof and quantity of such spirits as per the ori inal gauge-mark on each cask, and the quantity in roof and wine gagonsas per the gauge then made by him. And said) gan er shall certify on such return that the shipment has been made, indus presence, on board the vessel named in the entry for export, which return shall be indorsed by said custom-house inspector certi ying that the casks or packages have been shipped under his supervision on board said vessel, and the tax-paid stamps obliterated;‘and the said inspector shall make a similar certificate to the surveyor of the port, indorsed on or to be attached to the entry in possession of the customsr-03-—-46