Page:United States Statutes at Large Volume 40 Part 1.djvu/1123

 six·rY-F1r*rH oononnss. sees. III. oe. 18. ms. 1105 from the collector, be due and fpaiyable to the collector at the time so ¤'”*¤'°¤ ’¤· fixed for Bling the return. I the tax is not paid when due, there P°"""°'°‘"“"°‘ shall be adde as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month, from the time when the tax became due. TITLE VI.—TAX ON BEVERAGES. "*" °“ “""··*°"’· Sec. 600. (a) That there shall be levied and collected on all £§?,°}§1d°“m'*§'}f’gmd_ distilled spirits now in bond or that have been or that may be here- r¤§¤g¤¤gw¤32iggvm6;,¢ after pro uced in or  into the United States, except such smeiuiéu. ’°` ' spirits as are su ject; to the   provided in section 604, in """·{’·°°“· lieu of the internal-revenue taxes now imposed thereon by law, a. tax of $2.20 (or, if withdrawn for beverage   or for use in the F¤*¤"¤¤¢¤¤ manufactureor production of any article` _ 'or intended for use as a beverage, a tax of $6.410) oneach proof gallon, or wine hgiallon when below proof, and afproportionate tax at a like rate on fractional parts of such proo or wine gallon, to be paid bg} the distiller or importer} when withdrawn, and collected under e pr0ViSi0H§· of existi aw. ‘ · - · ` (b)uThat the tax imposed by subdivision (a) on distilledspirits ,,g`;{,‘{*,,§,{.?_""°“" intended for beverage purposes shall not be due or payable orrsuch spirits while stored in any distilleig bonded warehouse, or special or general bonded warehouse, and w 'ch,‘p1u·suant to any Act of Con; ` or proclamation of the President of the United States, can not EZ lawfully sold or removed from anylsuch warehouse during the period of prohibition Hxed by such Act or Toclamation; and  ware- ,,§,,'§,,’?g{* l’°°°’ *° "° ousing bonds or transportation and ware ousing bonds conditioned _ for the payment of tax on any suchgpmts so? stored on the date such M piéohibition takes eifect’shall;as  >su€hsspn·1ts actually so stored canceled and d1schar§ed,_prov1ded·  such spirits shall “§_¤gm_w M me in lieu of such bonds an prior to their   execute a bond m a plenal sum of not less than $10,000, with SHIBUBS satisfactory to the co ector of the district, conditioned that the principal shall, during the eriod of such prohibition, safely keep or cause tobe kept in goodp condition all such spirits and the warehouse in which the same are stored, and shall not remove or sufer to be removed from werehouse, contrary to law, ang such spirits durmguthe per10d of such prohibition; and the bond erein prescribed sh be m such; further suninl agd shall coi1t?inhsu§;1 futrther condgtions is the Comxnissioriigr, R mm { wit the a rova o the cre ary, may y regu ations require. _ e if ·>¤ ¤ We distiller mg; subject to the provisions of this section, be permitted iiiiziii¤iiii»gii?ti°° °' to retain in anysuch bonded warehouse distilled spuits on which, under the terms of any existing bond, the tax imposed thereon becomes due and pglyable prior to the date such prohibition  effect: Provided, at on the removal of suclgxprohibition the distiller shall, Igcmboud on M as to all spirits as to which the bond period fixed by law has not mma of prohibition. expired and which remain stored in warehouse, execute new and satisfactory bond m the form required by; existing law, conditioned _ for the payment of the tax on al such spmts; and aH provisions of  '=m *P¤“· existing law relating to such bonded warehouses,_ or the storage of spirits therein, or to the execution of new or additional bonds, so far as applicable, shall continue in force as to all distilled spmts rebonded under the provisions of this section. Upon the withdrawal of distilled spirits from bonded warehouse, mI<_*gQ§;¢gw§j"”*‘”°° after the period of prohibition has ended, and under the conditions v¤L2s,p.¤¢»- imposed by section 50 of an Act entitled "An Act to reduce taxation, to provide revenue for the support of the Government, and for other purp0ses," approved August 28, 1894, an allowance for loss by leakaie or other unavoidable cause, not exceeding one proof gallon as to pac - 1l2460°—voL 40—r·r 1-·—~T0