Page:United States Statutes at Large Volume 44 Part 1.djvu/775

 761 Tzmzs 26.-—-INT. smrekecyrcr in charge of the warehouse for the delivery. One ee said entries shall be tiled in the office of the collector, and me other transmitted by him to the Commissioner of Internal Revenue. (R. S. § 3294; Mar. 1, 1879, c. 125, § 5, 20 Stat. 337; )·lzn_y 28, 1880, ::.108, Q 5, 21 Slat. 146.) _  l 374. G8\l$il\8•"8tB¤Dil\§, and branding spirits removed from v,m·eheuse.—\¥’heascver un ‘0rder is received from the collector ¤li»xille<' spirits *011 which tax has been pzlid, the gauge: by xxémnn the same is ghuged and inspected shall, in presence 61 me smrekeeper and before éuch cask has left the warehouse, .\p%m:e upon thebead thereof, in such marine: as to cover nc Qmrtlozz of any brand or mark prescribed by law already placed am».:·e·on, a stamp, ou .wl1lch·shal1 be engraved the number ol igsmat gallons contained in said cask mi which the taxi has 'lwza paid, and which shall state the serial number ot the meek, `the name of the person by whom the tax was paid, and me person to whom and the place where il is to be delivered. Said stamp shell be signed by the collector of the district, she swrekeeper, and gnugcr, and shall. be as follows: ` Tax-Paid Stamp, Number —. Received ———— ————, 19-, from -r-—— {-¥———— tax on -»--- gallons proc! spirit, cisk number —-———, ————- werelmusc at —e——-—,` for delivery to ————, at -+———. h i _ Collector ——-—-— District, State of —-—-—. AHL*St$ K -_-_——-— __-____I ·. United States Storekeeper. United States Gagxger. ( And at the time of awxlng the tax-paid stamp the gauger shall, lu the presence oi the stotekeeper, cut or bum upon each mask the name of the dlstiller, the district, the date of the payment ctlthe tax, the number ct proof gallons, gud the number ht the signup, which cutting ar burning shall be erand when such enek is emptied. (R. S.· {SEG; July 18, .1892, c. 196, 5 1, 27 Stat. ·%9.) I x 375.  d distilled Jpirits withdrawn from banded s§·areh&; ydnnéng; fo#rfci¢¤i’¢.——DistllIcd [spirits e may be withdrawn {wxh distillery bonded warehouses, at the inwtame ci the ewnexi ot the gplrlts, for exportation in the urlgixml mh, or packages, without the paymht ot taxguuder surh regulnucsm, and miner mkiug such entries sind executing and mlm arrith tm mlhcmr bt the district   which the remevnl is to be made inch bmds and bills of lRdiXl§,` hud giving sueh étlmr ndeclitional wcurity as may . be p&ibed by the •— M  l  loner at Internal Rmemxe, with the approval ct the Seaetsry et the Treaéary and bms given under this section shell he mqbeled tméer. 8!1¢h'¥¢SU1§¤0¤B as the Sccre tary et the Treasury shall prescribe. The bonds rehulred to ¢‘¤t& that mid &¤1l& splr_!ts· have be& lnéded at the port ,0f destinatlen   ¤,»· in thehill ci lading or ¤p0¤_mtlsfg1ct0x·y ilwwf that after ulpmeht the qmelwere lost at sha witheut fault or mlect et the owner or lhimlet thereof. · x All d1m1led·  intended for export, gn ntérennld, before bvlgg rewed km me  vgrehwsc, shall he matted R8 `the  of Internal xevemhe my   and uhm Mrs  to meh   nh emrnved   indicative Q! m¢ lhtentloa, tolhe  wd furnished by the wml ··collecwuasi¤  nm td bemnrged to thew gas! & ted` for in the same  and torith emma nmgllng &  had nmxing saw stamps 10 cents me so mm@ mall be mm to the ecl- " lwt¤rc¤mklgthemtry£o:s¤ch¤n ti¤¤. wma
 * ~_-az- the removal from any distillery £vare‘2<>use of any cask oi
 * 6 given fer the expextitlea et dimlled spirits shall be canceled upon me prwtaticn ht utisfnct9ry` proof and certifi-

ERNAL zwvexyue § 376 e the owner of the spirits shell have mode the proper entries, l tiled the bonds, and otherwise complied with all the require L  ments of the low and regulations as herein provided, the col- ,. lportatiou of said spirits to the collector of the port from which L the same are to be exported, accurately describing the spirits · t0'be shipped, the amount of tai thereon, the State and district 5 from which the same is to be shipped, the meme of the distiller · by whom distilled, the port to which the same are to be trans- 5 ported, the name of the collector of the port to whom the , spirits are to be consigned, and the routes over which they » are to be sent to the port ot, shipment, Such shipment shall l be made over bonded routes wheneverr.pmctlceble. The col- 5 lector of the port shell receive such spirits, and permit the s exportation thereof, under the same rules and regulations as e` are prescribed for the exportation of spirits upon which the l tax has been paid. And every person who fraudulently. claims, . or seeks. orlobtains on allowance. ot drawback on any distilled , spirits, or fraudulently claims any greater allowance qr drawback theo the `· tex actually paid thereon, shall forfeit and pay to the Government of*~ the United States triple the amount wrongfully and fraudulently sought to be obtained, sud shall l be imprisoned not more than tee, years; {ond every owner, · agent, or master of euy vessel or other person who mowingly aids or obets in the fraudulent collection or fraudulent attenrpts to collect any drawback upon, or knowingly aide or . permits any fraudulent change in the spirits so shipped, shellbe fined not exceeding $5.000 and imprisoned net more than eee year, and the ship or vessel on board of which such- shipment was mode or pretended to be made shell beforfeited to the United States, whether a conviction ot the master or owner be had or otherwise, and proceedings may be hed in admirelty ·- by libel for such forfeiture. e · ‘ r, Every person who intentionally relaeds within the jurisdic- » tion of the United States any distilled spirits which have been · shipped for exportation under the provisions Zot this section . `and • section 377* of this title, or who receives smh relended [ distilled spirits, and every person who aids or ohets ie such relsoding or receiving of such spirits, shall behued not exceed- , lng $5.000, and imprisoned not more than three years: and all l distilled splrlts__ so reloaded, together with the vessel from ¤ which the same were relnhded within the jurisdiction of the >` United States, ind all boats, vehicles, horsw, or other animals ‘ `used la reloading and removing such distilled spirits, shall r be forfeited to the United States. (IL S. 5 3330; May ,28, 1880, >~ Tc. 108, _§‘11, 21 Stat. 148.) , r 376. bend on withdrawal of distilled spirits for export.-——Wl1eoever the owner or owners of distilled spirits lshell desire to withdrew the same from roy distillery bonded · warehouse for exportation, such owner or owners may at their option, in lieu of executing an export_._b011d‘ as oovr provided ~ by low, give n transportation bond. with eeretiee setlstectory ~ to the collector of lxztternel revenue, ood under meh rulw and ~ regulations as the Seeretnry of the Treamry may preeerlbe, 2 of expormtiou to be mrow therein; and for the due pertomanee . the requirements le regard to netlee of export, entry, end the giv-
 * lector shall issuevto him a._pe1•mlt for the removal and trans-
 * eonditiooed for the doe delivery thereof on board ehip at e port
 * on the part of the exporter or ovmer at the portot export ot all
 * \ lng ot bond hereinafter epeelded good in such mee, oo arrival ot »

r the spirits at the perf ot export, the exporter or owner at that port shall immediately notify the collector of the port ot the ¤ {ect, wttlng forth his intention to export the same, and the nemo of theveml upon which the seme are to be laden, and 1 the port to which they are inteeded to m exwrted. He shall, » letter the quantity ot spirits has been determined by the googer = and lh or, Sie with tm eolledor of the port an export entry r verioed by his oath or ehirmetien; He shell atso, give bond r to tm United States, with at least two suretles, sstlsteetory