Page:United States Statutes at Large Volume 44 Part 1.djvu/777

 $63 TITLE 26.·———·INTl m;u·k<=t; vallxe tlxcrcct, exclusive of the tax, the tax upon such 5;>§rit‘S‘ shall mt be remitted to the extent ot such excessive im=zzz:·:1x1cc. (Dec. 20, 18’(9, c. 1, 5 2, 21 Stat. 59.) 381. Same; withdrawal to manufacturing warehouse.- wigcrc spirits are withdrawn from distillery warehouses for u·;m>=fer to manufacturing warehouses, under the provisions ot mis chapter, it shall be lawful, under such rules and regulaggcgbz and limitaticxis as shall be prescribed by the 'Gommisé siiczer of Internal Revenue, with tha approval of the Secretary Q5 mc ’1‘:·cwury, for an allowance to be made {or leakage. or gmc by may unavoidable accident, and without any fraud or ciixligscaaca of the distillcr, owner, exporter, carrier, or their iiislilicry warehouscto a manufacturing warehouse. (Mziy 28, gw}, c. 108, 5 15, 21 Stat. 148.) ‘ ‘ 382. Fruit brandy; special bondgd warehouses for.—Tha mmmissioner of Intémal Revenue is authorizedin his discrem¤,°z1nd upon the execution of-gsuch bonds as had may, pre; s<·:·il>0, to establish witehonises, to_ be knoiml as spéclal bonded w;u·clmx:se—s, not exceeding ten in numbers in any one collection district, exclusively for the storagebf brandy made from grapes,
 * ·s::‘c:1¥S or employees, {occurring during transportation from ,a
 * §;>;;lcs=., peaches, or other fruit, the brandy distilled from which

ig mt, or shall act bc, required to be deposited in a distillery wrclxouse, each at which warehouses shall be— in the charge (J za stcrckecpcr, or a storekeepcx gauge: at the ,discx·etion of mc Commissioner 02 Internal Revenue, to bé appointed, assigned, transferred, and paid in the same manner that storekccpcrs fcradlstillcry warehouses are now appointed, assigned, xmusferrcd, and paid. Every such warehouse shall be under mc control of the collector ct internal revenue of the district in which such warehouse is located, cud Shhll be in the joint msmdy of the xcrekecpcr or st0reké gal1ger and the proprietcr- thereof and kept securely locked, and shall at no time bc uhlcckcd or opened or remain open except in the presence of such stcrckccper or other person who may be designated to mm for him, ad provided in the casa of distillery warehouses. And such warehouses shall be under such further regulations as the Commissions? ot Internal Revenue, with the approval of me Secretary ct the Treasury, may mfescribe. (Mar. 3, Ni'7, c. 114, 5 1, 19 Stat. 393;, Oct. 18, 1888, c. 11%, 25 Stat. 543) · _ l " 383. Same; payment of tix ·_ am removal Ttc irnrchcuse.—- Evcry distlllcr of brandy from  or other fruits within the prcvidcm of section 382 . bt this title, upon redderlng his mcmhly ¥£¥31¥B”Q{ materials used and spirits produced by him, shall immediately my the tax upcn such spirits, or may, nftér they have been pmpcriy gguged, mgrkcd, and branded, tmder
 * w;·g1;.ldtimzs»t0 be prescribed by the Ocm, .;»;,0B&1‘ bt Internal

ilcvcsmcc and apprcced li; the Secretary at the ’@s¤ry,, and disc stamycd as hcrcixmftc: provid ·, cause   iq be removed in bmzd tram the mm at mandmcturd to s.  bonded wcrchcdcc, under such  and attcr making such antrlcs, and cxcmtixag and dllngdrwith the, collector of the district in which such spirits yvcrc  sack bqnds and bills ct lading, and giving such other addlticpal  as may be mcscribcd by me Ccmmtsslczzcr ct I ¤tQ·¤d1 .Rsvc¤uc md up 1>rcv@ by the    ry ct the Trmmry. (Mm:. 8, 1877, c. lla, § 2, 19 Swt. l r; ; Oct., 18, ·18S&,1g._,119·i, % Stat. 560.) { 384. Snmc;  cum; oa rcmawnl Am nvarehousc.-—-·A11 bmmly imcnded far dcmit in Q special bonded —#émrchqu.ac, 'befcrc being rcmcvcd from the dlstilldry,  have a&x&l· ctc each package an  svcd sums indicative of auch intention, to be prcvldcd and iumichcd to the mstcmi ccllectcra as in the case ct smc: sd l cd   and to bc charged to them and accounted fc: in me mm   ner; and mx- the cxmme attending, pmvidlng, add a h d   such stamps 16 ccnts fdr each stamp shall M imldlhc collector ca making the  fm: such d  aspartatlcn. (Ida:. 3, 1377, cc, 114;, 5 3, 19 Std;. 333,) `

mzuz;. REVENUE § 388 385. Same; deposit in warehouse; bend.»·-·-Any brandy made from grapes or otberfruits within the provisions of section 382 of this title, removed in bond according to law may, upon its arrival at a special bonded warehouse, be deposited therein upon making such entries, tiling sueh honda and other securi- . ties, and under such regulations as aball be prescribed by the Commissioner of Internal. Revenue with the approval of the Secretary of the Treasury; It shall be one ot the conditions ot the warehousing bond covering such spirits that the priacipal named in said bond shall pay the tax on the spirits as specliled in the entry, or cause the same to be paid within eight years from the date of the original gauging of the same, and before withdrawal, except aa hereinafter provided. (Mar. 3, 1877, c. 114, § 4, 19 Stat. 393; Oct. 18, 1888, e. 1194, 25 Stat. Aug. 27, 1894, c. 349, § 49, 28 Stat. 563,) 386. Same; withdrawal from warehouse for transfer or exp0rtation.——Any such brandy may be withdrawn once and no more from one special bonded warehouse for transportation .t0 another special bonded warehouse; and such brandy shall, on its arrival at the second special bonded warehouse, be lm- `mediately entered therein, from, which warehouse Lit shall be U withdrawn only on payment, of the tax or for immediate exportation. I¤ case the brandy withdrawn is intended for . deposit i¤& another special bonded warehouse, an additional stamp, indicative of such intention, shall _ be a§xed to each package withdrawn, as in the case of brandy withdrawn from ea distillery _ intended to be so deposited. And lin case the brandy isf intended for exportation, an engraved stamp indicatlve of such intention, shall be $a&xed to each package ae removed, asl in the case of spirits withdrawn from a distillery bonded warehouse for exportation, under the provisions of Section 375 of this title; all the prorislora of which eeetloa not inconsistent with sections 382 to 392fineluelve, of this title, shall be applicable to such withdrawals. And all withdrawals authorized by law ot fruit brandy from any special beaded warehouse shall be upon making auch withdrawal erxtrlea, aaa under such regulationib 8Kd unless the withdrawal is upon payment of tax, upon the execution of such honda and bills of lading as the Commissioner. of Internal Rereaae, with the approval of the Secretary: of the Treasury, may prescribe. Export bonds given uader the provisions of said aeetioaa aball be canceled upon the production of auch eertiacatee of laadlag as the Commissioner of Internal Rereaae, with the appreral of the Secretary ot? the Treasury, may pme».·1¤e,_o»; apoa proet ot loe at aea satisfactory to` the Commissioner of Iateraal Revenue. And the provisions of law relative to aa allowance of loss by msualty ln;a·d1atll lery beaded warehoa‘.ee are applieable to brandy stored llmepeclal bonded warelxeam, la aceorcb A ancewith the provisions oi said aectloaa. (Mar. 3, 18”{"l', e. 114, § 5, 19 Stat. 394.) V —    — l 387. Same; exportstle¤.·——Braaay aetllorlred te be clepoaltetl ¤ in apecial bonded wareboaaw by section   of this title may M » exportecf from each warehouses   at tax ia any erigiaal l cash eantalniag not lem than twenty gallons, and each brandy »_ upon which all taxes have been paid, may be exported with · the privilege of drawback lr:. quaadtlea of aot’ less than 190 gallons, and in the diatlllera eriglaal mak, containing not me than w gallons each. (Mar. 3, 1877, e. 114, if 6, 19 Stat. 394; Oct. 1.8, 188S,·e..1194, 25 Stat. 589.) · 388. Same; diaceatiaaaaee of warehouse and transfer of · n »—»  la  a a’_   a.—-——·Wheaerer, ia the oplmoa ot the Commissioner ot Iaternel Revenue, aay apecial beaded warehouse is unsafe » 1 or anal: for uae, or the merchandise therein is liable to loss or l great wastage, he maytdlecoatiaue aaeh warehouse, and require - the merehanclim therein to be transferred to each other wa re- . house; aa he may designate, and vrlthia such time as he may · apreaeribe; ami all the provisions of aeetloa 363 of this title, ` » relatinz to transfers ei spirits from warehouses, including