Page:United States Statutes at Large Volume 42 Part 1.djvu/251

 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 134. 1921. 223 supply the current need thereafter for all nonbever e uses: Provwkled, P'°’“"°= That no vinous liquor shall be imported into flge United States 1ii)=iri<Ifgqvi¤i¤1\i¤(i¢l<irE unless it is made to appear to the commissioner that vinous liquor °g°°°°°'°Sm°t°d' for such nonbeverage use roduced in the United States is not, suffic1ent_to meet such nonlleverage needs: Provided further, That txS.§2{}{?£°t° °° mm this provision against importation shall not apply to shi ments en route to the United States at the time of the passage of] this Act: . And provzded {Further, That the commissioner may authorize the ¤p§iil§°sr¤'ip$°riagiiielI¤i°¢ii retum to the nited States under such regulations and conditions “"‘·*’°'m““"‘· as he map prescribe an distilled spirits of American production exported ree of tax angreimported in original ackages in which exported and consigned for reciizposit in the distillery bonded warehouse from which originally removed. _ Sec. 3. That this Act and the National Prohibition Act shall apply i°,,I;'°§I€;§$2d Rm not only to the United States but to all territo subject to its juris- EMM Sims *°“i‘ diction, including the Territory of Hawaii anldy the Virgin Islands; iliixormmentmmand jurisdiction is conferred on the courts of the Territory of Hawaii l§{'§§,_““° V“g“‘ IS` and the Virgin Islands to enforce this Act and the National Prohibition Act m such Territory and Islands. _ Sec. 4. That regulations may be made by the commissioner to ,, °” °° b° carry into effect the provisions of this Act. Any person who violates V*°*°°i°¤¤P°°°“*°d· any of the provisions of this Act shall be subject to the penalties provided for in the National Prohibition Act. _ _ Sec. 5. That all laws in regitrd to the manufacture and taxation  ${2 {Eff of and traffic in intoxicating `quor, and all penalties for violations ¢i¤¤?1§¤°gl¤bi¢i¤¤A¤¢· of such laws that were in force when the National Prohibition Act °°° m ` was enacted, shall be and continue in force, as to both beverage and nonbeverage liquor, except such provisions of such laws as are directly in conflict with any provision o the National Prohibition Act or of C w d I this Act; but if any act is a violation of any of such laws and also of eitgvti viii uglinessthe National Prohibition Act or of this Act, a conviction for such "‘““°°““d°‘*h°°*h°" act or offense imder one shall be a bar to prosecution therefor under T t tc the other. All taxes and tax penalties provided for in section 35 vi»I°ii?°;ig°i? ’° ' of Title II of the National Prohibition Act shall be assessed and collected in the same manner and by the same procedure asother taxes on the manufacture of or traflic in liquor. T tc ‘ ti If distilled slpirits upon which the internal—revenue tax has not onsilxiiaisntsidinfileitn been paid are ost by theft, accidental fire, or other casualty while °‘_,‘j;é,,_‘f,l,§}}{,’;‘,f,¤,“§§,§{; in possession of a common carrier subject to the Transportation imo tax new- Act of 1920 or the Merchant Marine Act, 1920, or if lost by theft from a distillery or other bonded warehouse, and 1t shall be made to appear to the commissioner that such_1osses did not occur as the result of negligence, connivance, collusion, or fraud on_the part_ of the owner or person legally accountable for such distilled spirits, no tax shall be assessed or collected upon the distilled spirits so lost, nor shall any tax penalty be imposed or collected by reason of such L_ t { H loss, but the exemption from the tax and penalty shall only_ be ‘““ ° ”°"" °"‘ allowed to the extent that the claimant is not indemnified against Ap Hmm to pm or recompensed for such loss; This provision shall apply to any ent cnliunsetc. claim for taxes or tax enalties that may have accru since the assage of the National lgrohibition Act or that may accrue hereafter. mmm me cho, Nothing in this section shall be construed as in any_ manner limiting ¤0:7:|ffgc1ted.3l9 or restricting the provisions of Title III of the National Prohibition ‘ * p‘ ‘ Act. . Sec. 6. That an officer, agent, or employee of the United States d.?*°°au,.'°§f'§w‘Q’% engaged in the enfbrcement of this Act, or the National Prohibition Qgtjlggtmgegtgg ww Act, or any other law of the United States, who shall search any nm. • mmamnncr. private dwelling as defined in the National Prohibition Act, and occu ied as suc dwelling, without a warrant directing suclrsearch, or who while so eng ed shall without a search warrant mahcxously and without reasonable cause search any other building or property,