Page:United States Statutes at Large Volume 21.djvu/179

 FORTY-SIXTH CONGRESS. Sess. II. Ch. 108. 1880. 149 evry collector shall make a monthly return Ito the Commissioner of Monthly rotnrn· Internal Revenue of all tax paid stamps issued by him to be affixed to any cask or package containing distilled spirits on which the tax has been paid, 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 coupons that were contained in said book, there shall be allowed to Commission of the collector a commission of one-half of one per centum on the amount ono and a half por of such tax, in addition to any other commission by law allowed: Pro- °°“}°““Q· vided, That the total net compensation of collectors as fixed by this Pr°”°8°‘ title shall not be thereby increased. All stamps relating to distilled spirits, other than the taxpaid stamps, shall be charged to collectors; 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 col- Daily report. lector of all such stamps used by him and for whom used; 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": Provided, That all export stamps issued to col- Proviso. lectors shall be charged to them as representing the value of ten cents Export stamp. for each stamp, and they shall collect the amount due 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. Sec. 17. Whenever the owner of any distilled spirits shall desire to Spirits withwithdraw the same from the distillery warehouse, or from a special g“""“ from “’*}"‘ bonded warehouse, he may tile with the collector a notice giving a °“S°’ mguuga ' description of the packages to be withdrawn, and request that the distilled spirits be regauged; and thereupon the collector shall direct the gauger to regauge the same, and mark upon each package so regauged the number of gauge or wine gallons and proof-gallons therein contained. It' upon such regauging it shall appear that there has been a loss of distilled spirits from any cask or package, without the fault or negligence of the distiller or owner thereof, taxes shall be collected only on the quantity of distilled spirts contained in such cask or package at the time of the withdrawal thereof from the distillery warehouse, or special bonded warehouse: Provided, however, That the allowance which shall be Proviw made for such loss of spirits as aforesaid shall not exceed one proofgallon Allowonoo for for two months, or part thereof, one and one-half gallons for three and four I“"*k“€°· months, two gallons for nve and six months, two and onehalf gallons for seven and eight months, three gallons for nine and ten months, three and one-half gallons for eleven and twelve months, four gallons for thirteen, — fourteen, and hfteen months, tour and one-half gallons for sixteen, seventeen, and eighteen months, five gallons for nineteen, twenty, and twenty- one months, five and one-half gallons for twenty-two, twenty-three, and twenty-four months, six gallons for twentyfive, twenty-six, and twenty- seven months, six and one-half gallons for twenty-eight, twentynine, and thirty months, seven gallons for thirty-one, thirty-two, and thirty- three months, and seven and one-half gallons for thirty-tour, thirty-five, and thirty-six months: Provided, also, That the foregoing allowance of Promoloss shall apply only to casks or packages of a capacity of forty or more winegallons, and that the allowance for loss on casks or packages of less capacity than forty gallons shall not exceed one-half the amount allowed on said forty-gallon cask or package; but no allowance shall be made on casks or packages of less capacity than twenty gallons: Arid Pwwiso. provided further, That the proof of such distilled spirits shall not in any Proof case be computed at the time of withdrawal at less than one hundred percent. _ _ S 244 Sec. 18. That subsection second of section thirty-two hundred and §;ué3d6d· forty-four shall not apply to distillers in registered distilleries who ‘ manufacture for their own use wooden stills, but each of said distillers