Page:United States Statutes at Large Volume 40 Part 1.djvu/1124

 -1106 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. TAX °N ”'“*°“· a es of a capacity of not less than 40 wine gallons, may be made in agdition to that provided in said section 50, as amended; and a like additional allowance of one proof fgallon as to each package withdrawn mag be made for each period of our months, or fraction thereof, for suc spirits as shall have remained in warehouse durrng the period of prohibition and after the expiration of the maximum leakage period fixed by that section. _ m§;P{,’°% ,§q§Q,{j Under regulations prescribed by the Secretary, any imported dislwvse dum: x»r<>¤1bi— tilled spirits, wines or other liquors which mag be in ani customs °°°‘ bonded warehouse under the customs laws on the date suc prohibition takes effect shall be permitted to remain therein without pay- ment of any taxes or duties thereon, bgyond the three—year period _R· S-. sw M1. r- provided in section 2971 of the Revised tatutes, during such period m' _ of prohibition; and may be exported at any time during such ex- ,j§l;‘Q‘;f,{,‘}‘,§’§,',,°"d,§’,§,‘j tended period. Any imported spirits, wines_ or other liquors as to which the three—year bonded period may expire after the passage of this Act and prior to the date such prohibition takes effect may at the option of the owner remain in bond during such period ·of prohibition. mgn  pei; (c) In lieu of the internal-revenue tax now imposed thereon by as. °S°°° ug °° law there shall be levied and collected upon all perfumes hereafter _ $1.10 per wine gallon, and a proportionate tax at a like rate on all h§,‘§}f’°“°““‘°"°‘°m‘ fractional parts of such wine gallon. Such tax shall be collected by the collector of customs and deposited as intemal—revenue collections, under such rules and regulations as the Commissioner, with the approval of the Secretaigg may prescribe. pr{;g¤\;,g5§,g 5%},;; Sec. 601. That no tilled spmts produced after October 3, 1917, s, mv, sauauar shall be unrrprted mto the United States from any foreign country, or from the irgin Islands (unless produced from roducts the Igrowth of such islands, and not then into any State or 'Ferritory or istnct of the United States in which the manufacture or sale of intoxicating liquor is prohibited), or from Porto Rico, or the Philippine Islands. egg; glggagojihw bw- Under such rules, regulations, and bonds as the Secretary may pre- ' scribe, the provisions of this section shall not apply to distilled spirits imported for other than (1) beverage purposes or (2) use in the manugaacture or production of any article used or intended for use as a ver e. d§Q}{}},,'§,*i,,,,¥’°°"""°° °‘ SE(:g602. That at registered distilleries roduci alcohol, _01‘ ·4¤¢··v·<¤¤· other high-proof spirits, packages may be filled wilt? such spirrts reduced to not less than one hundred proof from the receiving cisterns and tax paid without being entered into bonded warehouse. m;§f;¤¤{;¤g5 hgh, rig; Such spirits may be also transferred from the receiving cisterns Qt wneiieuseaéee. " such distilleries, by means of pipe lines, direct to storage tanks in the bonded warehouse and may be warehoused in such storage tanks. Such spirits ma be also transferred in tanks or tank cars to eneral bonded wareliouses for storage therein, either in storage tanllrs in such warehouses or in the tanks in which they were trans- F°' °"p°’*·°‘°· {erred. Such spirits may also be transferred from receivigrg ciste1‘¤S or warehouse storage tanks to barrels drums, tanks, ta cars, or Regdmiom to be other approved containers, and may be transported in such C0}1· mae. tamers for exportation or other lawful purposes. The Comm1S· sioner, with the approval of the Secretary: is hereby empowered to prescribe all necessary regulations relating to the drawing off, uansfernngv g“ugm§» 8*·0I'i¤g» Mid transporting of such spirits; the records to be klepg and returns to be made; the size and  of packages and ta to be used; the marking, branding, numbering, and stamping of such packages and tanks; the kinds of stamps, if P t fm M any, to be used; and the time and manner of paying the tax; thi? ,0,,,‘}§‘,§§§‘2,,f° ‘ kmd of bond and the penal sum of same. The tax prescribed by
 * "‘“· °· ‘*°8· imported into the United States containing distilled spirits, a tax of