Page:United States Statutes at Large Volume 28.djvu/594

 FIFTY-THIRD CONGRESS. Sess. II. Ch. 349. 1894. 565 exceeding ten in number in any one collection district, to be known and designated as general bonded warehouses, and to be used exclusively for the storage of spirits distilled from materials other than fruit, each of which warehouses shall be in the charge of a storekeeper or storekeeper and gauger to be appointed, assigned, transferred, and paid in the same manner as such officers for distillery warehouses are now appointed, assigned, transferred, and paid. Every such warehouse Custody, em. shall be under the control of the collector of internal revenue of the district in which such warehouse is located, and shall be in the joint custody of the storekeeper and proprietor thereof, and kept securely locked, and shall at no time be unlocked or opened or remain open except in the presence of such storekeeper or other person who may be designated to act for him, as provided in the case of distillery warehouses; and such warehouses shall be under such further regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Sec. 52. That any distilled spirits made irom materials other than ,°R;’:j’Q:},,°{,:,§§*3 iruit, and lawthlly deposited in a distillery warehouse, may, upon appli- warehouse. cation of the distiller thereof, be removed from such distillery warehouse to any general bonded warehouse established under the provisions of ” the preceding section; and the removal of said spirits to said general bonded warehouse shall be under such regulations, and after making such entries and executing and filing with the collector of the district in which the spirits were manufactured, such bonds and bills of lading, and the giving of such other additional security, as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. » Sec. 53. That all spirits intended for deposit in a general bonded S¢¤¤¤¤¤· warehouse, before being removed from the distillery warehouse, shall have aihxed to each package an engraved stamp indicative of such intention, to be provided and furnished to the several collectors as in the case of other stamps and to be charged to them and accounted for in the same manner. Sec. 54. That any spirits removed in bond as aforesaid may, upon its ,}:;;*5 §j_}‘£,‘§,{’°§;j: arrival at a general bonded warehouse, be deposited therein upon mak- dense. ing such entries, Bling such bonds and other securities, and under such , regulations as shall be prescribed by the Commissioner of Internal W h _ bn A Revenue, with the approval of the Secretary of the Treasury. It shall m °'""”“ ” ‘ beone of the conditions of the warehousing bond covering such spirits that the principal named in said bond shall pay the tax on the spirits as specified in the entry or cause the same to be paid within eight years irom the date of the original entry of the same into the distillery warehouse, and before withdrawal, except as hereinafter provided. N Sec. 55. That any spirits may be withdrawn once and no more from _,Q",Q_‘},‘,°_}"{}f,,f{,‘{,'{‘, one general bonded warehouse for transportation to another general wanelncusewnnvrherbonded warehouse, and when intended to be so withdrawn, shall have affixed thereto another general bonded warehouse stamp indicative of such intention; and the withdrawal of such spirits, and their transfer B¤s¤1¤¤¤¤·· to and entry into such general bonded warehouse shall be under such regulations and upon the tiling of such notices, entries, bonds, and bills of lading as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, from time to time, prescribe; and the bonds covering spirits in general bonded warehouses shall be given by distillers of the spirits, and shall be renewed at such times as the Commissioner of Internal Revenue may, by regulations, require. _ _ Sec. 56. That the provisions of existing law in regard to the with- np';?,:;;;; P”°“°‘°“ drawal of distilled spirits from warehouses upon payment of tax, or for ' exportation, or for transfer to a manufacturing warehouse, and as to the gauging, marking, branding, and stamping of the spirits upon such withdrawals, and in regard to withdrawals for the use of the United States or scientific institutions or colleges of learning, including the