Page:United States Statutes at Large Volume 18 Part 1.djvu/720

 648 Trru: xxxv.—INTERNAL REVEN UE.—Ch. 4. house. A drawback shall be allowed upon distilled spirits on which the tax has been paid and exported to foreign countries, under the provisions of this act, when exported as herein provided for. The drawback allowed shall include the taxes levied and paid upon the distilled spirits exported, at the rate of seventy cents per proof-gallon, as (per last gauge of said spirits prior to exportation, and shall be due an pavable on y after the proper entries have been made and filed, and all other conditions complied with as hereinbefore required, and on filing with the Secretar of the Treasury the proper claim, accompanied by the certificate of the collector of customs at the_ port of entry where the spirits are entered for export, that such spirits have been received into his custody and the tax- aid stamps thereon obliterated; and the Secretary of the Treasur shall prescribe such rules and regulations in relation thereto as may he necessar Y to secure the Treasury of the United States against frauds:_ Prrmided, That the drawback on spirits distilled prior to August one, eighteen hundred and seventy-two, s all not exceed sixty cents per proof-gallon, [See **Dnwba¢k," Tltle xxxlv, Chapter 0.] _E>5p<>rt¤tiq¤_<>f Sec. 3330. Distilled spirits may be withdrawn from distillery bonded ‘l'.%:g°d ”P;"'*9 warehouses, at the instance of the owner of the spirits, for exlportation mm dgihwnwavg in the orgglinal casks, in quantities of not less than one thousan gallons, houses, without e payment of tax, under such regulations, and after making · 20 Tu]; such entries and executing and filing with the collector of the district 186, ,f,_ 5_»i’,,_ 15;,,: from which the removal is to be made such bonds and bills of lading 148. and giving such other additional security as may be rescribed by the 6 June. 1872, <=- Commissioner of Internal Revenue, with the approvalpof the Secretary “· 12* "· 17- ¥’· of the Treasury: I *r0m'dcrl, That bonds given under this section shall be 282, s. 5, v. 17, pp. prescribe: And]n·mai<led,fi¢rt}u4·, That the bonds required to he given for 559· 560- the exportation of distilled spirits shall be canceled upon the presenta- 253 f";';, mg °· tion of satisfactory proof an certificates that said distilled spirits have ·’ " ’]" ‘ b 1 d lat the wrt of destination n cd in the b`llofl din or u n s Ma-., 1877, C. we fm N I _ Mn 1 ¤ BU P0 114, M. 5, 0, ». 19, satisfactory proof that after shipment the same were lost at sca without P· 3% fault or ne lcct of the owner or shipper thereof. All distilled spirits intended for export, as aforesaid, before being removed from the distillery warehouse, shall be marked as the Commissioner of Internal Revenue may prescribe, and shall have atlixed to each cask an engraved stamp indicative of such intention, to be provided and furnished by the several collectors as in the case of other stamps, and to be charged to them and accounted for in the same manner, and for the expense attending the providing and afiixing such stamps twenty- five cents for each package so stamped shall be id to the collector on making the entry or such transportation. Vyhcn the owner of the spirits shall have made the proper entries, filed the bonds, and otherwise complied with all the requirements of the law and regulations as herein provided, the collector shall issue to him a permit for the removal and transportation of said spirits to the collector of the port from which the same are to be exportc, accurately describing the s irits to be shipped, the amount of tax thereon, the State and district fiom which the same is to he shipped, the name of the distiller by whom distilled. the port to which the same are to be trans orted, the name of the collector of the port to whom the spirits are to he consigned, and the routes over which they are to be sent to the port of shipment. Such shipment shall be made over bonded routes whenever practicable. The collector of the port shall receive such spirits, and permit the ex rtation thereof, under the same rules and regu ations as are prescribed fdr the exportation of spirits upon which the tax has been paid. And every person who fraudulently claims, or seeks, or obtains an allowance of drawback on any distilled spirits, or fraudulently claims an y greater allowance or drawback than the tax actually paid thereon, shal forfeit and pa to the Government of the United States triple the amount wrongfully anelrfraudulcntly sought to beobtaincd, and shall be imprisoned not more than ten years; and every owner, agent, or master of any vessel or other person who knowin ly aids or abcts in the fraudulent collection or fraudulent attempts to cdllect any drawback
 * ,'M,,,._, 1,,73, ,,_ canceled under such regulations as the `ecretary of the Treasury shall