Page:United States Statutes at Large Volume 42 Part 1.djvu/967

 SIXTY-SEVENTH CONGRESS. Sess. II. C11. 356. 1922. 939 and immediate exportation under the supervision of the proper officer °“°'“· "‘°"“‘°“’· who shall be duly designated for that purpose, such goods shall be exempt from duty an from the requirements relating to revenue stamps. ‘ _ Any_ materials used in the manufacture of such oods, and any ,;Q1;"Z§l°?°€°°{,¤§';°ul?;¥‘°Z packages, coverings, vessels, brands, and labels used in putting up "°'°**°“°°» "°° the same may, un er the regulations of the Secretary of the Treasury, be conveyed without. the payment of revenue ta.x or duty into any bonded manufacturing ware ouse and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, “‘s§<;1¤g£°,;*Bd¤•°*“¤· machineply, or apparatus to be used in the construction or repair of ' any bon ed manufacturing warehouse or for the prosecution of the business carried on therein. Articles or materials received into such bonded manufacturing d,§§?,,§,°,%‘f“ °"““" warehouse or articles manufactured therefrom may be withdrawn or removed therefrom for direct shipment and exportation or for transportation and immediate exportation in bond to foreigln countries or to the Phili pine Islands under the suplervision of the officer duly designated therefor by the collector of the port, who shall certify to such shipment and exportation, or ladenin for transportation, as the case may be, describing the articles by tiieir mark or otherwise, the quantit, the date of exportation, and the name of the vessel: Provided, That the by-products incident to the processes of manu- grcviave md facture, including waste derived from cleaning rice in bonded ware- ¤ya1?1t»Y¤$ib{{f° ¤¤¤`¤i••-its houses under the Act of March 24, 1874, in said bonded warehouses “Q,°§,_“§‘g,”’;}j*gf,’_“· may be withdrawn for domestic consumption on the pgyment of duty_ equal to the duty which would be assessed and co ected by law 1f such waste or b§products were imported from a fore` country: Provided, That waste material may be destroyed unigalr ‘;‘,°‘;}°°§;; Government supervision. All labor performed and services rendered pewsunder these provisions shall be under the supervision of a duly designated officer of the customs and at the expense of the manufacturer. A d A careful accoimt shall be kept by the collector of all merchandise mqi{°fi·°§`.iim°° mm delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturers containing a detailed statement of all igiporteid merchandise used by him in the manufacture of exgorte artic es. efore commencing business the ro rietor of any manufact ,,,,S,,“°,,‘°“°°°,’ "'°““ *"°j warehouse shall file with the Secretgrypof the Treasury a list iff-id mmgéwmm the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the mgredients to be used therein. Articles manufactured under these provisions may be withdrawn  ’°' °" under such regulations as the Secretary of the Treasury may prescribe for transportation and delivery into an bonded warehouse at an exterior rt for the sole urpose of immediate ex rt therefrom: Provided, That cigars manuf)actured in whole of togsicco imported   ,,,, ,,m,. from any one country, made and manufactured in such bonded   *9* °°¤¤g:£ manufacturing warehouses, may be withdrawn for home consump- wholly cdfamtcbacco tron upon the payment of the duties on such tobacco in its condition "°'° °"° °°""°" as imported under such regulations as the Secretary of the Treasury may prescribe, and the payment of the internal-revenue tax accruing on such cigars in their condition as withdrawn, and the boxes or packages cont ` such cigars sha.ll be stamped to indicate their phasacter, origin of tobacco from which made, and place of manuac ure.