Page:United States Statutes at Large Volume 26.djvu/677

 FIFTY-FIRST CONGRESS. Sess. I. Ch. I244. 1890. 623 final accounting for the use of such wine-spirits and for rewarehous- mmrr iuvmming or for payment of the tax on any portion of such wine spirits °°“"'““°"· which remain not used in fortifying pure sweet wines. Sec. 46. That wine-spirits may be withdrawn from special bonded W,*hd£_Wg})gt*ifY*y,¤;•; warehouses at the instance of any person desiring to use the same wmssrorexpemnon. to fortify any wines, in accordance with commercial demands of foreign markets, when such wines are intended for exportation, without the payment of tax on the amount of wine spirits used in such fortification, under such regulations, and after making such entries, B¤:¤\¤·¤¤¤•.¤w· and executing_ and filing with the collector of the district from which the removal is to be made such bonds and bills of lading, and giving such other additional security to prevent the use o such wine-spirits free of tax otherwise than in the fortification of wine intended for exportation, and for the due exportation of the wine so fortified, as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury; and all of the provisions of law governing the exportation of distilled spirits free of tax, so far as applicable, shall aplply to the withdrawal and use of wine-spirits and the exportation of the samein accordance with this section; and the Commissioner of Internal Revenue is au- Supervion. ‘ thorized, subject to approval by the Secretary of the Treasury, to prescribe that wine-spirits intended for the fortification of wines uner this section shall not be introduced into such wines except under the immediate supervision of an officer of internal revenue, w o shall make returns describing the kinds and epluantities of wine so fortified, and shall ailix such St8mE(18Dd seals to the packages containing such wines as may be prescri by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. Whenever such wine-spirit are withdrawn as provided herein for the Place or rumrymg fortification of wines intended for exportation by sea they shall be “'*"°‘*°*°· introduced into such wines only after removal from storage and arrival alongside of the vessel which is to transport the same- and - whenever transportation of such wines `is to be e ected by land carriage the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe such regulations as to sealing packages and vehicles containing the same, and as to the supervision of transportation from the lpoint of departure, which mt shall be determined as the place w ere such wine-spirits may E3 introduced into such wines to the point of destination as may be necessary to insure the due exportation of such fortined wines. Sec. 47. That all provisions of law relating to the re-importation Remnmmmu or of any goods of domestic growth or manufacture which were orig- g3“,.§§§Y*° "'“‘°“ °" inally liable to an internabrevenue tax shall be, as far as applicable enforced inst any domestic wines sought to be re-imported ; and duty shall% levied and collected upon the same when re-imported, as an original importation. Sec. 48. That any person using wine spirits or other spirits which hunny forjllegally have not been tax-paid in fortifying wine otherwise t an as pro- £;€,‘{;L’“°"’*""‘°· "°‘ vided for in this act, shall be guilty of a misdemeanor, and shall, on conviction thereof, be unis ed for each offense by a fine of not more than two thousand) dollars, and for every offense other than the first also by imprisonment for not more than one year. Sno, 49, That wine spirits used in fortifying wines may be recov- Recovery or wineered from such wine only on the premises of a duly authorized TQ'; “°“‘ ‘°"‘“°‘* gra -brandy distiller; an for the purpose of such recovery wines so flditiiied may be received as materi ou the premises of such a distiller, on a special permit of the collector of  revenue in whose district the distillery is located; and the distiller will be held to pa the tax on a roduct from such wines as will include both the afcoholic strengtlh therein produced by the fermentation of the grape-juice and that obtained rom the added distilled spirits.