Page:United States Statutes at Large Volume 44 Part 1.djvu/773

 $59 TITLE ZQ.--12YTl saleadar year and- the quantity ot spirits as remaining in the sistillcry warehouss docs not oxcécd 5,600l  gallons, or wiacuover, in the opimo;1 of the Commisssiosor of Internal lllzwxiluo, any distillery warehouse, éouorsl bomléd warehouse, or other WSlf€l} is umts ori mmt for use, or the merwaudlm thereia is liable to loss or gyut ivastnge, she may sa either such  dwoouthmo sucjh   and xjsqulre me merchsngdise  to be trausfcrksq to. s ‘ other yangslmsc as he may  and within such time ‘_ss___ hq ° may ssascribe. Such transfer} shall be mndéi xmder the Supexfvislqm gs? the collector, or of smash other omcer ss may W be dasigiated sy me commlwoaér, and the cxpedse thereof shall be paid by me owner of thé merchandise. ‘Whe1;svor the owner of such m<=rchandisc'fnl1s_t<o make suclr transfer within tho time pré- scribed, or to pay the just sm! proper éxpeixsa ot such traustexj, as ascertaiueri sud determined by the c0mmissio¤a1·,‘_such manilelasnldise may be  am} sold by. the gollector in the same manner as goods ssé sold ixpon Idistrslut for tsxésysnd tug proa {was of such salsshall  applied to the oayment lot the taxes § {sm t hore0u_ and the costs, and Expenses ot such sale and isizamal, and the oslamzé paid rover to the. owns: ot such inor- emsadisg. (R. Sl ~5 3272; Aug. 27, N94, c.'349, § 57,,-28 Stat.  S35.) .`·"‘_ l · ,. U ··-·_ _   3, P , 364. Same; storeiléévérs in chaggél of distmsry and ·*wsi*¢+ house.--—Tho storekéeper assigned to any distillery 'warohoinse slmll also have charge of the _ distillery éozmcétcil therewith`; and every- sto;·~ekeepe1·_. shall have éharge ct {the watehouso to =¤.·lm·h he is assigned, and ot such distillery; uudér 'theldirectiou ll; the collector controlling the same. "(R. S. §`32T3Q) _ 365. Same; a aitorckeeper to keep cérisin records of distilll=ry.-—The `storekasper aqigncd to any `dlstiliety swakeuouse shall. ih agldition to the duties requlrad of illus as stotékeepsr ‘ is charge; of-a warehouse, keep in -a book ·t0· bs provided flip that purpose, and` in the manner` p¤;·scrllped by tho Commissiohar ot Intomal Revenue, si daily account ot all the meal and végelable pmdsctions or other substances ‘b_rought_ into mid amillory, or ou. said 'premlsésym. be {used for itlne purpose at pmsuclsg spina, from www pu»cimsea1,lapa whézg qeuv; ered at said distillery; of-the klsd and quantity of" all fuel used, and f:·omYwl,1om purchased; of all xjopairs bade on Asfxid distillery, and by Whom 'zmd when made; _ of the names and places of resldenés ot all ,persox1s employq lu or, about the distills1zy;_ {ot me Tmateailals pu; into the mashd lub or othervvzse  rm me produétiou at mam`;   or mé um gvhen any i'm·mo¤t.iw tub is emptied of NP9 mash or boar, recording the same by tm number painted   Qld tub; and of all spirits drawn. oz frm   nucl thsltime whoa the sums were dpswn od'. =·(R. S. [$02.)- · ·   ·  366;     nnakcmzat of warclw¤se.~Every ]disi;il— lcry‘ wsraa s s  shall be `iu the joint custody of the st0t‘o~ keeps:     proprietor thereof. It shall be kept securely locked, and shall at no time; lmunlocysd, or opened, or remain Oban, un1ss$_i11 the   of such storclwopsr, or. other wrsou who may be ndmigushed   ict for him,_o as pxpovldéd by law rand no articles shall be received in or dslivjgred train such warehouse "exccpt cir as order or permit addressed to the storqkwr and signed by tha collector having control of the wareaosss, (R. S.} @74.) Q ‘ . » ‘ U V ‘_ 357. Drawisg al', gauging, and roman! of spirits to werehoasc.-——·—Except, as otherwise provided lnlthis éhapuef, all distilled spirits shall be dm in ¤fmm‘ the rscolving clstsms into casks or  each of not less capacity than tosogallons wisc, msasum, and shall thérsupoa be guuksd, proved; and marked by an internal-revenue nug·s1·," who shall culi `oa the rcask or paegkagé contujulng such spirits, in a manmr to be ‘ Drwcribsd by the Commissioner of Internal Revenue, the quan- .tity i1r  lgallons and in proof gallons of the contents of such cash: ospackagos, and the parti<:ula1·_¤umo of such dis-

m1m.L» Rm=rENvu § 369 titled spirits as knowh to tho trade; that is to say, high wines, alcohol; or spirits; asltho };·ase;;mhy` bc, éhall be marked or branded `ou the head ot such cash or imackagohu letters of not lemuthan one inch in lohgth§ and the spirits [shall be immeudiatoly ramovod into the dristiilory wurch0u so,, and the gauge; y Sh&lI,' in` tho presence oi tha atotokocpor of the warehouse, ~ place upon. the head of tho caalt or package ,&lH`€!lg`l‘3YB§ stamp, which shall be- sighed Why the collector of the district aud tho ‘ storokoopor and gaugor; aud shall havo written thereon the immbér of proof galloua contained therein, ·the._aame of the distillery- the date of tho rooeipt in the warehouse, and the o serial I1\1§Ilb€1‘»f)f· each cash or paokagé, in prosrwiro ordenn _ as tho same are received from the distillery. - Suck wrlal ¤umbor for- every distilled shall M in regular sequemei of tm_ serial 'numbor thereof, beginning with number aaa (No. 1) with the hrst cash or pockago deposited 'therein after Jai? 20; » 1868, aud _ no two · or whore casks. or fpockagoa warohouwd at a tho soma distillery Shall be markéd hiith the samé number,. Q Tho said otaxhp shall be as follows: ‘ `” _ Distilloryiwa rehouao stamp number ~—=-. Issuul hy W 2————· v ·-L-J, gollgqtor,    State- Of- ———·, - d@mfl'1 owatqnouse of -—-—-=· --4-5, 19-; Cask number ·—-; commu  gallons proof spirits; ` E ‘ _ _ United States Storakoaper.  Attost E `  .   _ United Status Gauge:. `   'Upoh the application ot tho distlller, and under sa&? rogulv o l tions ag the Commissioner of Internal Revcime, with the ap- = proval of the Secretary ot tho Trasurr,. may   dia tllléo spirits may be drawn; iptojwoodou rpackagm . éch cou- Q f taining two or more, metallic; cans; which cam shall have .&oh l A capacity of not less than `_¤vo gallons, wiuo   M ro, auch packages. to be filled aud used ohly for oxportatlou from tho _ · 'Unitoq.`Stat;-ea, _ And there shall be charged? for uch of said, l packages or ·caao$t for the expense of providing and amxing l_ stamps, the sum of -5 conta; *  ·. t Alcohol or `high·proot spirits ‘ withdrawn rtree of tax for the “ uso ofgtho Uuitod scam; as authorim by section 1196 of this tltlo- may be drawn oK for transfer bi · $@8  from tho or `recolqihg `ciatoruaih tho `clatém room of my @$111orr to.cloocd_ · mo;talQ storage `tahka- situated =i¤ `»_the`    `wnm· ‘ ._ house and transferred {rom such storage  to   or l' ytanki oars for  shipm<-got, upon the oxéoutiou. of auch bonds and Q ~. und;-at such regulations; as tho Socrétary of the Tmqaury my » prescriber J(R. S. { 3%7_; Mar. 1, 1879, 4:.  5r,2¤_ Stat. @8; May·28, 1880; c. 1%; § 6, 21 Stat. [141* ; Fab; 21, 1&9, o, 117, 39 _ ~ Stat. 843; Mar.'2, 1911,-o. 199,.36 Stat. 1614;). _ l r _ _ ,368. Tax on dM§od spirits ehtercé for k£ in l' ygrchousos;   payable.:-—Tho tax Q5 all Qatillod spirit; · _`ontered for doooslfl¤‘disti1lory waroho& shall be duo anu`; · l payable before and at  time the sum are withdrawn thorotroxh arstlycxcoptraa prorigloq lh m¤ou._248 of   title, within Q eight yoar¤..tror;x‘ tho été of _ tho oxxtry for deposit therein. l (M9? 28. 1%, (:.108. 9 4.21 Stat. 1·$6·} » _ _ ,. " » $$9; Fiiliug p4 ckag@ fron nodviag rziatems and payment ‘ of tux without entry tt into  warohouaes.——-——At registered t dlstlllcrlos produciugaloohol, or other high-prooi apirits, pack- X · ages may be alloc} with such aplrlts réducod to hot less than o ono hundred proof from tho rocaiving clsterna aud. tax paid `  without bélng entered into bonded warohoum. Such §pirits` _ my be also traaaferrod from: the rogoiring cisterus at suvh · dfstlllorlon, by` oa11s of opipo__ll11os,_dix·act to storage tanks in · tm bonded ’warahouso» aud may be warohooaod in suéh storage tanks. Such Qspirits may be also tranatérrad in tanks or° tank ° cars to general bonded warohoum for storage therein, either · in Storage tankain such warehouses or in the tanks ln which