Page:United States Statutes at Large Volume 28.djvu/595

 566 FIFTY-THIRD CONGRESS. Sess. II. Ch. 349. 1894. provisions for allowance for loss by accidental fire or other unavoidable accident, are hereby extended and made applicable to spirits deposited in general bonded warehouses under this Act. '1‘r¤¤¤f¤¤ from ¤¤· Sec. 57. Whenever distilling shall have been suspended at any dis- “f°’°t°"w°°h°°s°°` tillery for a period or periods aggregating six months during any calendar year, and the quantity of spirits remaining in the distillery warehouse does not exceed five thousand proof gallons, or whenever, in the opinion of the Commissioner of Internal Revenue, any distillery warehouse or general bonded warehouse is unsafe or unnt for use, or the merchandise therein is liable to loss or great wastage, he may in either such case discontinue such warehouse and require the merchandise therein tobe transferred to such other warehouse as he may designate, Mmnermmsm. and within such time as he may prescribe; and all the provisions of R_S_,,_,c_3m_ ,,_633_ section thirty-two hundred and seventy-two of the Revised Statutes of the United States relating to transfers of spirits from warehouses, including those imposing penalties, are hereby made applicable to transfers to or from general bonded warehouses established under this Act. _ ¤<>11¤·=¤¤z ¤¤ <>¤ Sec. 58. The tax upon any distilled spirits removed from a distillery 2}';'f{,t§¤r§'T,{{’,l-$,°{.€.Y;“Q warehouse for deposit in a general bonded warehouse, and in respect m Mmmmtime when knowledge of such fact is obtained by the Commissioner of - Internal Revenue, be assessed by him upon the distiller of the same, and returned to the collector, who shall immediately demand payment of such tax, and upon the neglect of payment by the distiller shall proceed to collect the same by distraint. But this_ provision shall not exclude any other remedy or proceeding provided by law to enforce the nxtmivsim. payment of the tax. If it shall appear at any time that there has been a loss of distilled spirits from any cask or package deposited in a general bonded warehouse or special bonded warehouse, other than the B-S·,¤¤c. 3221,Pr619· loss provided for in section thirty-two hundred and twenty-one of the Revised Statutes of the United States, 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 with- _ drawal from warehouse of such cask or package of distilled spirits and °“ to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, less only the allowance for loss provided by law. ‘If the said tax is not paid on demand the collector shall report the amount due, as shown by the original gauge, upon his next monthly list, and it shall be assessed and collected _ as other taxes are assessed and collected. ,,,1§‘f,‘Q,?,§`{_ °‘““‘"° Sec. 59. That in case any distilled spirits removed from a distillery warehouse for deposit in a general bonded warehouse shall fail to be deposited in such general bonded warehouse within ten days after such removal, or within the time specified in any bond given on such removal, or if any distilled spirits deposited in any general bonded warehouse shall be taken therefrom, for export or otherwise, without full compliance with the provisions of this Act, and with the requirements of any regulations made thereunder, and with the terms of any bond given on such removal, or if any distilled spirits which have been deposited in a general bonded warehouse shall be found elsewhere, not having been removed therefrom according to law, any person who shall be guilty of such failure, or any person who shall in any manner violate any provision of the next preceding eleven sections of this Act, shall be subject, on conviction, to a fine of not less than one hundred dollars nor more than five thousand dollars, or to imprisonment for not less than three months nor more than three years for every such failure or violation; and the spirits as to which such failure or violation, or iénlawful removal shall take place shall be forfeited to the United tates. uizegymenw for Sec. 60. That all assessments made under the provisions of section ° nS_,,,gc_330,_,,_m_ thirty-three hundred and nine of the Revised Statutes of the United
 * iQ:·>¤* ¤.·>¤=Pl{;¤H of which any requirement of this Act is not complied with, shall, at any