Page:United States Statutes at Large Volume 20.djvu/274

 FORTY-FIFTH CONGRESS. Sess. II. RES. 15, 16. 1878. 249 [No. 15.] Joint resolution filling an existing vacancy in the Board of Regents of March 25, 1878. the Smithsonian Institution. ———~ Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That the existing vacancy in the Smithsonian In- Board of Regents of the Smithsonian Institution, of the class other than ¤¤i¤¤ti<>¤· members of Congress, shall be filled by the appointment of William T. wz '£;dSh°‘"';"‘ Sherman, of the city of Washington, in place of George Bancroft, of °PP°m r°g°° ° said city, resigned. Approved, March 25, 1878. [No.16.] Joint resolution to prescribe the time for the payment of the tax on March28, 1878. distilled spirits, and for other purposes. Be it resolved by the Senate and House of Representatives of the United _ _ States of America. in Congress assembled, That the tax on all distilled ,,;*:1x g" ,;g""°“* spirits hereafter entered for deposit in distillery warehouses shall be W P ya ' due and payable before and at the time the same are withdrawn therefrom, and within three years from the date of the entry for deposit therein; and warehousing bonds hereafter taken under the provisions Wsrshsnsing of section thirty-two hundred and ninety-three of the Revised Statutes l>¤¤d· _ of the United States shall be conditioned for the payment of the tax on R·S·32%· l’·“°· the spirits as specified in the entry, and the interest on the tax, if any has accrued under the provisions of this resolution, before removal from the distillery warehouse, and within three years from the date of said bonds. _ Sec. 2. That the time within which distilled spirits heretofore entered _ Withd rawo 1, for deposit in distillery warehouses are required to be withdrawn there- "“'*° °**·°”‘l°d- from pursuant to the conditions of any warehousing bond, taken within one year prior to the passage of this resolution, upon the entry of such spirits into such warehouse under the provisions of section thirty-two hundred and ninety-three of the Revised Statutes of the United States, shall, on written request being made, as herein specified be extended for a period not exceeding three years from the date of the entry of such spirits into the warehouse; but such extension shall not be made Conditionsofexin any case unless there shall be iudorsed upon, or appended to, the *°¤¤¤°¤· warehousing bond a written request therefor, and an acknowledgment of their liability, under the terms of said bond, for the period for which the extension is granted, together with interest on the tax if any has accrued under the provisions of this resolution, as if the same were inserted in the body of said bond, to be duly executed by the principal and sureties in the bond, and acknowledged by each of them before a collector or deputy collector of internal revenue, or some other officer authorized by law to take the acknowledgment of deeds: Provided, That S¤r•>l¤i¤¤· the sureties on said bond arc, at the time of such request, satisfactory to the collector, and, if not satisfactory, or if the sureties shall refuse to make the request and acknowledgment aforesaid, that an additional or pew warehousing bond, with sureties satisfactory to the collector, shall New bond. e given. Sec. 3. That in case of the non-payment of the tax on any distilled Interest on tax. spirits within one year from the date of the original warehousing bond ibr such spirits, interest shall accrue upon said tax at the rate of five per ceutum per annum from and after the expiration of said year until the tax shall be paid. Such interest shall be collected with the tax in such manner as the Commissioner of Internal Revenue, with the ap- Amount payable proval of the Secretary of the Treasury, shall prescribe: Provided, That °¤ W¤¤hd¤*W¤1· the tax or duty paid on all distilled spirits when the same are withdrawn shall be the amount of duty and tax which would have been paid, if paid when such distilled spirits was placed in bond with such accrued interest thereon.