Page:United States Statutes at Large Volume 20.djvu/363

 338 FORTY-FIFTH CONGRESS. Sess. III, Ch. U5. 1879. and by whom gauged, inspected, or weighed, and if distilled spirits, the number of gauge or wine gallons, of proof-gallons, and of taxable gallons; and before delivering any article from the warehouse he shall enter in said book the date of the permit or order of the collector for the delivery of such articles, the number and description of the packages, the marks and serial numbers thereon, the date of delivery, to whom delivered, and for what purpose, which purpose shall be specified in the permit or order for delivery; and in case of delivery of any distilled spirits the number of gauge or wine gallons, of prooiigallons, and of taxable gallons, shall also be stated; and such further particulars shall be entered in the warehouse-books as may be prescribed or found necessary for the identification of the packages, to insure the correct St0rekecpers’rc- delivery thereof and proper accountability therefor. And every store turns. keeper shall furnish daily to the collector of the district a return of all articles received in and delivered from the warehouse during the day preceding that on which the return is made, and mail at the same time a copy thereof to the Commissioner of Internal Revenue, and shall, on the nrst Monday of every month, make a report in duplicate of the number of packages of all articles, with the respective descriptions thereof, as above provided, which remained in the warehouse at the date of his last report, of all articles received therein and delivered therefrom during the preceding month, and of articles remaining therein at theend of said month. He shall deliver one of these reports to the collector having control of the warehouse, to be recorded and Bled in his office, and transmit one to the Commissioner of Internal Revenue, to berecorded and filed in his office." R. S. 3314, That section thirty-three hundred and fourteen be amended by strik- Amended- ing out all after the said number, and substituting the following: Tax-paidstamps. “The books of tax paid stamps issued to any collector shall be charged to his account at the full value of the tax on the number of gallons represented on the stamps and coupons contained in said books; and every collector shall make a monthly return to the Commissioner of Internal Revenue of all tax-paid stamps issued by him to be aiiixed to any cask or package containing distilled spirits on which the tax has been paid,. Rgturu of stubs_ and account for the amount of the tax collected; and when the said collector returns to the Commissioner of Internal Revenue any book of marginal stubs, which it shall be his duty to do as soon as all the stamps contained in the book when issued to him have been used, and accounts for the tax on the number of gallons represented on the stamps and cou- Commissions_ pons that were contained in said book, there shall be allowed to the collector a commission of one-half of one per centum on the amount of sucl1 P,.,,,,,,,,_ tax, in addition to- any other commission by law allowed: Provided, That the total net compensation of collectors as fixed by this title shall Other Stamps_ not be thereby increased. All stamps relating to distilled spirits, other than the tax-paid stamps, shall be charged to collectors as representing the value of ten cents for each stamp; and the books containing such stamps may be intrusted by any collector to the gauger of the district,. who shall make a daily report to the collector of all such stamps used C 11 a r g 6 for by him and for whom used ; the collector shall collect the amount due Swmps- for such stamps at the rate of ten cents for each stamp issued, in such manner and at such time as the Commissioner of Internal Revenue may prescribe, and the Commissioner may, in his discretion, make assessment therefor; and when all the stamps contained in any such book have been issued, the gauger of the district shall return the book to the collector, with all the marginal stubs therein." R. S. 3315, That section thirty-three hundred and fifteen be amended by striking Am¤¤d<=d· out all after the said number and substituting therefor the following; Defaggd Stamps, “The Commissioner of Internal Revenue may, under regulations prescribed by him with the approval of the Secretary of the Treasury, issue stamps for restamping packages of distilled spirits, tobacco, cigars, snuii, cigarettes and fermented liquors which have been duly stamped, but