Page:United States Statutes at Large Volume 21.djvu/176

 146 FORTY-SIXTH CONGRESS. Sess. II. OH. 108. 1880 “mN·rRY Fon. DEPOSIT IN D1sT1.LLmRY WAREHOUSE. “ Entry of distilled spirits deposited_ by --—— —·-—-———, m distillery warehouse ——, in the district, State of ?——, during the month ending on the —--— day of ——, anno Domnn -——. And the entry shall specify the kind of spirits, the whole number of packages, the marks and serial numbers thereon, the number of gauge or wine gallons, proof-gallons, and taxable gallons, and the amount of 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. Bond in dupn- The said distiller or owner shall at the time of making said entry give cate. his bond in duplicate, with one or more suretres, satisfactory to_the collector of the district, conditioned that the principal named in said bond Tax to be paid shall pay the tax on the spirits us specified in the entry, or cause the Wi¤¤i¤¤l¤¤¢> New- same to be paid, before removal from said distillery warehouse, and Penal sum or within three years from the date of said entry; and the penal sum of bond ¤<>¤1e¤¤ them such bond shall not be less than the amount of the tax on such distilled mx- spirits. One of said entries shall be retained in the office of the collector of the district, one sent to the storekeeper in charge of the ware- Entries, with house, to be retained and tiled in the warehouse, and one sent with duwhom mad- plicate of the bond to the Commissioner of Internal Revenue, to be tiled in his office. New bond, when "A new bond shall be required in case of the death, insolvency, or 1‘¤<1¤i1'¤d- removal of either of the sureties, and may be required in any other contingency affecting its validity or impairing its efficiency, at the discretion of the Commissioner of Internal Revenue. And in case the distiller or owner fails or refuses to give the bond hereinbefore required, or to renew the same, or neglects to immediately withdraw the spirits and pay the tax thereon, or if he neglects to withdraw any bonded spirits and pay the tax thereon before the expiration of the time limited in the bond, censor tax by the collector shall proceed to collect the tax by distraint, issuing his distraint. warrant of distraint for the amount of tax found to be due, as ascertained by him from the report of the gauger if no bond was given, or from the terms of the bond if a bond was given. But this provision shall not exclude any other remedy or proceeding provided by law. Loss of spirits. “If it shall appear at any time that there has been a loss of distilled spirits from any cask or other package hereafter deposited in a distillery warehouse, other than the loss provided for in section thirty-two hundred and twenty-one of the Revised Statutes of the United States, as amended, which, in the opinion of the Commissioner of Internal Revenue, is excessive, he may instruct the collector of the district in which the loss has occurred to require the withdrawal from warehouse of such dis- Tax, how col- tilled spirits, and to collect the tax accrued upon the original quantity IMM of distilled spirits entered into the warehouse in such cask ·or package, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered into warehouse in such cask or package has not expired. lf the said tax is not paid on demand, the collector shall report the amount due upon his next monthly list, and it shall be assessed and collected as other taxes are assessed and collected. Distillery were- "That the tax on all distilled spirits hereafter entered for deposit in bquse wx payable distillery warehouses shall be due and payable before and at the time m)‘;:3’a;;’f,‘;°8fI‘;j”“ the same are withdrawn therefrom and within three years irom the date WMO h O,,,;}; of the entry for deposit therein; and warehousing bonds hereafter taken bonds. under the provisions of section thirty twohundred and ninety-three of the Revised Statutes of the United States shall be conditioned for the payment of the tax on the spirits as specified in the entry before removal from the distillery warehouse, and within three years from the date of said bonds." B.S.3294, Sec. 5. That section thirty-two hund.red and ninety-four of the Re- Ameuded vised Statutes of the United States, as amended by an act entitled “An. act to amend the laws relating to internal revenue", approved March