Page:United States Statutes at Large Volume 44 Part 1.djvu/774

 § 3*];) · TITLE 86;--INTL they were transferred. Such spirits may also be transferred from receiving cisterns or warehouse storage tanks to barrels, drums, tanks, tank cars, or other approved, containers, and may be transported in such containers for exportation or other lawful purposes. The Commissioner of Internal Revenue with the appreval of the Secretary of the Treasury, is hereby empowered to prescribe all necessary regulations relating to the drawing elf, transferring, gauging, storing, and transportlng of dsueh spirits; the records to  kept. and returns te be made; the size and kind ot packages and tanks to be used; the marking, branding, numbering, and stamping 'ot euch packages and tanks; the kinds of stamps, if any, to be used; end the time and maxmer of paying the tax; the king! of bond and the penal sum et same. The tax prescribed by law must be paid before such- spirits are removed from the distillery premises, or {rome gerieral beaded warehouse  the case of splrits transferred therete, except as otherwise provided by law. (Feb; 24, 1919, c. 18, §8G2,40Stat.,1106.)` " ‘    376. Deposit in distillery iyarehuuse without `warehouse stnmpe: withdrawal on original geuge.——Under_ such regulgu tions. as the Commissioner of Internal Revenue, with the appreval oi the Secretary of the Treasury, may prescribe, "  distilled spirits may be drawn from receiving cisterns and deposited vin distillery warehouses without- having. afllxed to the packéges containing the same distillery warehouse stamps, and such packages, when so deposited in warehouse, may be withdrawn therefrom on the original gauge where the same have ` remained in such warehouse for u period hot exceeding thirty- days from the date qt deposit. (Oct. 3, 1917, c. 63, § 302, 40 Stat. 30%: Feb. 24, 1919, c. l8, § 602, 40 Stat. 1107.)- · O t 371. Distillefs entry of deposit iufwarehouse; bond for andf collection of tsxq,-'llxe dietiller or owner of all spirits req moved as aforesaid to the distillery Firehouse shell, on the , · llrst dey of each month, for witlxln five dayé thereafter, cuter A the same for deposit in such warehouse, under such regulations as the Commissioner of Internal Revenue may prescribe. Said entry shall be in triplicate, and shall containtthe name of the éereen making the entry, the designation of the warehouse ih whieh the deposit le made, and the date thereof, and shall-be `lu the following form: " Entry for Deposit ·ii1» Distillery Warehouse t muy et distilled mlrlts deposited by   --5-, in distillery warehouse -——-·——¢—, in the 4 district, Stateot —————-, during the month ending cn the ·——-45-—·—· day of —·————, anno And the entry shall specify the kind ot spirits, the whole —mm:ber of packages, the marks and serial numbers thereon, the number at gauge er wine hllous, proof gallons, and _ take-  ble gallons, and the emomt of tex on the   contained in them; all of which shall be veri¤ed bY the with et the distiller or owner ot the &m_ ettaehecl to theyentry; The said —· dietiller cr owner shell at the time oil making   entry. Rive time bond in duplicate, with tone nor mere   xtlsfactory te the ecllwtcr pi the district,   that [theAprin,clpg1 uemed lu said bend shall pay-the tix an thesplrits as specihed in the entry, er cause the same tube paid, before removal' from eeld distillery warehouse, and `withln eight years from the dete et said entry except es provided ln section 248 tot this " title; and theqpeual sm ei such bond shall not be las than the aniouut of the tsxvbu sueh distilled m1rllis.` (me of said » entries shell be retained in the ~o@ce at the eolleetor of the district, one sent to the·storekeeper·ln,ch@ etethe warehouse, te be retained and .§led» Q the wereheupe,  eee dent with duplicate ct the bend to thelbommlsnlener of Internal Revenue, to be Bled in his cmce. A my Bend, shall be required li; case of the ·death,§ insolvency. or remval of either 01 the Msuretiee, end may be required ln Agni uber contingency ¤¤ect—‘

FRNAL REVENUE 760 ing its validity or impalring its efficicncy, at th; discretion of the Commissioner of Internat Revenue. And in case the V distiller or owner fails or refuses be give the bond hereinbct0ra_ required, or to renew the same, or neglects to immadiately withdraw tpe spirits and pay the tax thereon, or it he neglects to withdraw any bonded spirits and pay the mx thereon before the expiration of the time limited in the bond, the collector shall proceed to collect the tax by - distraint, issuing his warrant of distraiut for the amount of tax found to be due, as ascertained by him from the report or the gauger ii :10 bond was given, or from they terms ot the bond it a bond was given. But this provision shall not exclude any other remedy 01·— proceeding provided by law. _If it shall appear at any time that there has been a  of distilled spirits from any cask_ or other package hereafter deposited in a distillery warehouse, other than the loss provided for in section 151 of this title, ’ which, Xiu the oplxiiou of the Commissioner of Internal Revenue, is excessive, he may instruct the, c01k=:ct01·‘0t the dis-‘ .·trict ih which the loss has occurred to require the withdtawzxl from warehouse of such distilled éplrits,`_aud to rcollect the tax accrued upon the original qudntlty of distilled spirits entered into the `warehouse 1 {11 such cash of package, notwithstanding thabthe time specified in any bond given for the gwithdrawal of the spiritskntared into warehouse ih such cash or package · has not expired. If the said tax is not paid on demand, the ·c0l1ect0r.shall report the amount due upon his next monthly 1ist,_ and it shall be assessed imd collected asbther taxes are assessed qnd collected. (R. S.‘§ 3293; Ma1·.’1,.1879, c.. 125, §— 5, _20 Stat. 336; May‘28, 1880, c.-108, { 4, 21 Stat. 145; Aug. 27, 1894, c. 849, § 49} 28 Stat. 563.) , . 372. Disti1le1·’s bond for taxes an spirits  ii ware- ; 'hD\\8¢8•··¥W&1’Bh0\1SiHg' bonds and transportation and warehousing  conditioned 1:*0;; the pnymemtpot the taxes dn 411 tilléd spirits entered fp; deposit into distillery or special bondeq warehouses shall be fiveu by the dlstiller ofuid spirits as _ required by existing laws, conditioned, however, for pqyment ot taxes at the mté  by   and before remoqrsl from warehouse and within ciwt yah; as_t0 fruit. brandy, from the date ot the original gaugcnmd as to all other spirltg from the date of the original éhtry for depmlt. The distiller may,. at his option and undér such réglllntious ah the Gcmmissiemex ·ot Internal Revenue, with theupprovql pt the  at the Treasutygl sh§l1 prwci·ibe,  execute nu annual bond for the spirits so deposited in lieu of thélxmds herein provided. (Aug. 27,v1&4,~ c. 349Q {,49, 28VSt¤t. 5®.), · - ` 373. Withdrawal from wirehmse, entry fw.-—A¤y dimmed spirits mhy, "on puygncnlaot the  thereon, be withdrawn from the véarqzlzpquse on application to the collector of tha district in charge ot such yvarehouse, on mgklgng A withdrawal entry in duplicate and in tlmedollowing foym :~ iEntry for iWithdm%vnl’ `ot Distilled Spirits from Warehouse '   Tax_Paid’   ‘ ·, Entry of distilled spirits to bg withdrawn, on payment oi the tax, from warehouse 61 Histillay nqmbcr ————---», situated in the   district of -——-·, by   deposited   the  dgy ot -——--—-, anno`D<;}minl ———-·-·, by   in said dgmhouse. _ n _ . And   entry shall specify the whole number at asks, ar pdckagu· wig]: the marks ind serial numbers thereon, the numbé Et   or wine gallons, and of proof gallons and taxable gallons, and the amount of the tax on the distilled l spirits contained in them, at thé · time they were deposited  in tm dlstl1lery_wni·éhous¤—; and said entry shall alsp smcify hhs hhmber of gauge or wine géllgms, and of proof gallons and  plums contnim in mk! cnsksht  at the tim application shall-be made fd: the withdrawal theme! ; aud L0hpyment0fth9taxth¢mllcct¤rsl1alliBs¤¤his0:dert0the·