Page:United States Statutes at Large Volume 44 Part 1.djvu/780

 § 407 rzrm ss.-znzrk Btnxnhie gnllnnn; and befme delivering nn? article from the wnrehnnnn he shall antler in said beck the data of the permit nz nrder nf the néilectnr for the denvezy of such articlen the nnmnn: and dnnnriptinn nf the packages, the marks and mtial nnnzhearn thereon, the date of delivery, in whmn delivered, and l im- xnhnt  which purpose nhnll be specined in the per- ; mit nr antler for dnliyeryg and in cans at delivery Qt any dis· J titled snirits the number of gauge er wine gnllons, of pfccf gnélnnn, and ee! ltnxnblen gnllnns, shall also M stated; and nneh inrltnertpnrdenlnrs shall M entered in the warehouse books nn nlany he prennribed or found necessary for the identiécation ni me pnekngen, te insure the. correct delivery thereof and eprnper narennntnlbility therefor. And every stnrekengmer shall} fnrnish daily in the cGl1&<;•tnr‘0f the district n return of aH. nrtinles re<:eix·ed in and delivered from the warehouse during {nanny precedingnthnt cn which the return is made, and mall nt the name time n cnpy thereof to the Cnmmiwioner ctintémal Ravenna, and shnlhon the mnt Monday of every month, make l n re-nnrt in dnpliente of the number qt packages of all articles, with the respective descriptions thereon as above provided, xvhinh remained in the warehouse at the date of his last report, l ef all nrtiéles received therein; and delivered therefrom dating J the nrecjeding month, and of articlu remaining therein at the l end nf said zngnth; He shall deliver one of these  tp Q_ the enllectcr  ving control of the warehouse, {to be recorded n l nnd nledin his c@ee, and trnnmit one to the Commissioner nn! Internal Revenue; in be lrecorded and med in_ his biilcé, (R. S. § $@1; Maxi 1, 1879, c; 125, S 5, $0 Stat. 337.) — 497. Reganging at  allewamga for IBB;.-Thé ` dlntiller of any distilled spirits deposited in (guy distilleriy ware- t _ nense, or special banded warehouse, not in $135* generalbonded l ‘ géarnnense may me with  eolleetor a notice giving a descrip-  tion er the packages containing th&_8p11#itS, and request a  gnnge of the Same, and thereupgin the collector shall dlrecfn? · gnngerl te  regnuge·_the spirits, and to mnrk upon each such l L pneknge the number ef§gnu;;e or wine gallons and proof gallon! therein contained. Itnpon Such reganging-it shall appear thdt thertw hns been é. lnsé ‘b‘y* leakagenor evaporation oftdistilled spirits frnm any eas}; Gr package, lvgithont the fnultyor negli-5 gencn of the distillen thefeof, taxesl shall be collected only lqn the quantity? of distilled spirits contained in such `cask or pneknge af the. nme et the Wlit}ld¥Tf1_\%T&l thereof {from the dis‘tilléry‘” xvnrelgonée on Q1he1·",'b0nde<1‘ iwarchonsei frqvidcd, 710·§vcrcr, { That the allowance which shall be made fof such loss lof spirits W an ntnresnld shall not exceed fine proof galloin for two rnonthsnl he or pmt thereof from lthef date of the boriginal gauge not fruit ·'b3`ii1!%§’m,@l’ prlginal entry of other spirits`; one and one-hnlfl three and {cnr months; twq gallons forhve and sl; iiibnthn ;  and oeneihnl£mga1!0ns_ int seven and eight nic ths ;_ three gallons T6: iflnennd tentmonthsithree nucl one-hnlg gullnns fer eleven and twe1ve_€m·0nths;* foufgallqns toréfthi teen, fGl11;{€¥€l1,$iiHd•il{{£§£!B months; four nndl qnéihalf gallons for six4 teen, neventcént and eighieenfmontlis; Eve §al10ns_for nineteen, twénty, and twenty-bne months; Eve and one-half gullqns iop] mjentnygtwc, tn·ent}·—t h»rne; nnd twenty-fo`ur months; six gallons mr tx»?enty·1ive, twnl1ty-six,'and twenty-seven months; si-x hud one-half gallons ter tvéenty-eight,’twentynine, and thirty mnnths; · seven g:.1llnns,for thirty-one`, §hix·ty-two,‘e_nq%d `thirnty-three micuths; . mven and ene-halt gallons for- thirty-four, thittyihvé, apdj thirty-six tmnntng; eight —gnllons_ for thirty;-neven,_`thirtreight, A i{hil'f}'·iI1iI1&», and forty nmenthé ; eight and one-halt gnllens fur t0rty··0ne, fcrty-tv§»q, _£orty-three; and fo\i‘lZ}’··fDH1' months; time gallons fos; fnrtyinvé, forty~sixQ mrty-seven, and I01•ty¢elght\‘ nwmgm; nine and onedmlf gailcm (er forty-nine} fifty, ‘K!ty·6ne,Y and nrty-twny months; emn galronn me may-thm, nity-(pur, nity-tive, and nftynixe gncnthsn; ten and 0ne~hn1f mllonsb tor_ Efty-seven, nfty-elghnt,_ fiftyynlnég "nnd sixty mouths; glevénagnb tons hte; sixtynne, sixtyytwo, sixtyétnrec, ang! sixtytqur months;

sn ssvssvs 766 is een and ‘ ence-bull gallons fer dx‘y·¤ve, sixty-six, sixtyssreey and sixty-eight months; twelve gellens ter slxty··rxin e,,,#sevensg, seven ty-ene, end s eventy-two memes; twelve sed enehsli gse lens for seveetrthree, sevemy-·£0n r, seventy-see, and seventysrs months; thirteen gallons ter sevmty-seven, seventy-eight, _ y sevmtyrlne, and eighty fmeeths ; and thirteen  one-hs}? gsllem fer eighty-eee, eighty-two, eightyethree, sed eightpfesr months: AM  farther, That in Eiw smh mints slxsii remain in warehouse after the same have been rwsuged, tire psckegm centsining the spirits shell, et tee time of withdrew} from `warehense md at such ether times as the rs s ie:i{s·g et Internal Revenue may direct, be swin reéaegm efinspectes; and if found to contain u larger qeaetlty    » by they first regnuge, the tax shall be eeilwtee end  em the essetity centsinedn in web such package es chews by the erigissl gauge: And provides further, That taxes shall be eesteeted es" the "quantity centeined in each ask er  as shown by the   game, where the     wt   a re. gauge: Provided, elw, Ther the fovregeing sIle et less shall apply only te msn or packages et n capacity et tert; er mere wine gallons, and that the sliewnuee fer wm an msks er packsges of lea capacity than ferty mlkms shell  exceerl onehalt the amount allowed on said terty-miles ma er mesage; but uoellcwenee shell be made en sawsner param or lesscapaclty than twenty gallons: And     ed fésrtker, Test the proof ot such ilimilled spirits shall ppt in my  he cemputed st the time ot withdrawal st les than iw per eenmm. (Aug, 27, 1894, ce 349, § 50, 28 Stat. BM; Mer. 3, LM  e. 435, §§ ‘1, 2, 30 Stat. 1349; Jam. 13, 19®,‘ ey R4, 32 Stat. TPB; Feb. 6, 1925,;:. 143, { 1, Q Stat. 808.)   · p ~ 5108. Same; additions! allowance.-Upon withdrawn! ot ldistlllegl spirits from any internal revenue bendm; wereheuse, en allowance for loss by leakage or evaporation not exceeding one proof (gallon as to casks or packages et e capacity of netn Jess than Eforty wine gallons and oneehalf proof géllen ss te casks oP°€ackagcs of a caqcity of less than forty  gsllees and not less than twenty ine gallons, for each period of sir months, or traction thereof, after the expiration ot seven years from fthe dere bf origins! entry or gauge, may be made in addition to, and under the conditions imposed by, sectlee 407 `ofthis chapter. (Feb. 6, 1925, c. 143, 1, 43_Stat. Sw.) s, 409. Same? re§aug*es.-·—The allorvenee fer lem by leakage Sor. evsporatiousundcr sections 407 sed 408 of this title, be made without `regnrd to any regange made prior to Februar elw _26,‘1925, tend a regaugé within seven years from the date ef the? original gauge shall Hnof be necessary; (Feb. 6,`1925, e. 1_43,· 5 2, 43 Stat. 809.) ·  _ · _ ` _4I0. Same; exception,-éSectlohs`40S* and 409 ei this title eshall not simply to distilled- spirits withdrawn prioroto February 6, 1925;,. (Feb. 6, 1925, c. 143, $3, 43 Stat. _ p ‘ 4f11. Bottling *0f spirits rn bond; bottling fruit brandy.-r Whenever any distilled spiritsdepositecl in the- warehouse et e. kiistglery havin§°a sur‘veyed’· daily eemcity of not less then tiventybusliels of grain, which capacity er not less than twenwn bushels thereof is commonly used by the clistiller, have been duly entered for withdrawal upon payment of tex, or for expcrtv in bond, and have been gauged and the requires! marks, N brands, and tax¥p·aid·s1;amps or export stamps, es the case may be,. have been smxe;1 to the. package or mckeges containing the same, the. distiller or owner `et said distilled spirits, if he has declared his purpose so to dowhln the entry for withdrawal, which entry for bottling purposes may be made by the owner as,w_e1I—es· the dlstlller, may remove such spirits to a seperate portion of said warehouse whichishsll be set apart sud used enclusively for that purpose, and there, junder the supervision et e United States storekeeper, or storékeeper-gaugcr in charge not such mgerehouse, may immediately, drew oi! uch spirits, bottle,-pack, and case the same, For convenience in such proc-g