Page:United States Statutes at Large Volume 28.djvu/593

 564 FIFTY-THIRD CONGRESS. Sess. II. Ch. 349. 1894. and forty-five), so far as applicable, are hereby extended to bond mma. given under the provisions of this section : Provided, That the distiller A“'""‘1 b°"°` may, at his option and under such regulations as the Commissmner of Ilnteynal Beylegnuc, with the apprglval ofitihe Slecretary of tig: Treaggry, s a prescri, execu an annu on or e spin s so eposi in lieu of the bonds herein provided. Regmgiug st wm Sec. 50. That the distiller of any distilled spirits deposited in any ]‘°"“°°'f°‘" ’°"°‘ distillery warehouse, or special-bonded warehouse, or in any generalbonded warehouse established under the progision? of thisIAct may, prior to the expiration of four years from the ate o'or1gina gauge a to fruit brandy, or original entry as to all other spirits, file with the collector a notice giving a description of the packages containing the spirits, and request a regauge of the same, and thereupon the collector shall dirizt a tglauger tp regauge the spirhtséglud to mgigr fiagg suc ac age e num er o gauge or win ons an o M1<>w•¤·•>¤ f¤r1¤·¤· ther-eh: contained. If upon such regauging it shall appear that there has been a loss of distilled spirits from any cask or package, without the fault or neghgence of the distiller thereof, taxes shall be collected only einuthz guantiityl of disltglled sspgits ctmtaineill inisrgh ca sk or lpack- . age a e une o e wi- raw ereo rom e is lcry ware ouse P··•w¤•<»•- or other bonded warehouse: Provided, however, That the allowance I“"""'“‘ which shall be made for such loss of spirits as aforesaid shall not exceed one proof gallon for two months or part thereof- one an one-half gallons for three and four months; two gallons fdr five and six months; two and one-half gallons for seven and eight months; three gallons for nine and ten months· three and one-half gallons for eleven and twelve moéiths; ligiir ggdlons for thirttgnn, fourtesn, and tmonths; {zur an one- g ons or six n, seven een an eig en mon s- five gallons for nineteen, twenty, and twenty-one months; live and one-half gallons for twenty-two, twenty-three, and twenty- four months; six gallons for twenty-five, twenty-six, and twenty- seven moéiths; six andh one·half gallons for twenty-eight, twenty- nine an thirty mont s- seven gallons for thirty-one thirty-two and ,thirty-three months;,seven and one-half gallons lor, thirty-four; zhiity-nvzt a121d_ thirty-six rgoptlrgs; eight) gallop; tha thirty-steven, ir y-eng » ir y-nine an or y mon s- eng an one- a ga - lons for forty-one, forty-two,_forty-three, and fortyéour months; 11iue gallons for forty-tive, forty-six, forty-seven, and forty-eight months; orpglugleugggyx on and no ;`urtLher alhowagce shall be made:8i»1lnd prpndeegh/urther, That ‘ incase uc spm s s a remain in war ouse a er e same iave been regauged, the packages containing the spirits shall, at the time of withdrawal trom warehouse and at such other times as the ‘ Commissioner of Internal Revenue may direct, be_ again regauged or inspected; and if tound to contain a larger quantity than shown by the iirst regange, the tax shall be collected and paid on the quantity contained in each such package as shown by the original gauge: qurjgmrg., ntl it. And provided further, That taxes shall be collected on the quantity $’£‘§?.1'2§’$ ‘Zfo§’?§}fS§§1 3i8h22E €££}1.°t§§'g‘“°‘ %*‘“*°‘°i expira ion o four years from the date of original entry or gauge: Provided also Liss tpllinwamxrv L3 That the foregoing allowance of loss shall apply only to casks or pack: 321.;; °““ ““ ages of a capacity of forty or more wine gallons, 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   §$.?.$.,é‘?,¥“$’3f§i§ .i?;’{2‘u§H'2§‘.32t§2‘52§H“;01‘?S'£.',‘T'éZ'§;'b£‘I-"”"* t“i"‘2 3.* ,o1npu ee a e time of withdrawal at less than one hundred t . Gelncrnlfboniled Sec. 51. That the Commissioner of Internalmllefelndle? shall be, and ,,'§1,Q‘§.{’,]':,F‘¤.§,§,°f,,§‘,';$ is hereby, authorized, in his discretion and upon the execution of such bond as he may prescribe, to establish one or more warehouses, not