Page:United States Statutes at Large Volume 46 Part 1.djvu/735

 692 SEVENTY-FIRST CONGRESS. SEss. II. Cu. 497. 1930 . SPECIAL PROVISIONS. any bonded manufacturing warehouse, and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing Construction ma- warehouse ; but this privilege shall not be held to apply to im le- chinery not included. merits, mahinery, or appar atus to be used in t he ctruct ion or repair of any bonded manufacturing warehouse or for the prosecu- tion of the business carried on therein. Supervision of with- drawals. Articles or materials received into such bonded manufacturing warehouse or articles manufactured therefrom may be withdrawn or remo ved th erefr om fo r dire ct sh ipment and expor tation or f or tra ns- portation and immediate exportation in bond to foreign countries Certificate required . or to the Philippine Islands under the supervision of the officer duly desi gnated ther efor by the coll ector of th e por t, who shal l cert ify to such shipment and exportation, or ladening for transportation, as the case may be, describing the articles by their mark or other- Provisos" wise, the quantity, the date of exportation, and the name of the By-products wi th- vessel : Provided, That the by-products incident to the processes trawn forl .consump- of manufa cture, in cluding wa ste deriv ed from cl eaning ric e in bonded warehouses under the Act of March 24, 1874, in said Vol. 18, p. 29. bonded warehouses may be withdrawn for domestic consumption on the payment of duty equal to the duty which would be assessed was te material . and collected by law if such waste or by-products were imported from a foreign country : Provided, That all waste material may be E xpe nse of super- destroyed under Government supervision . All labor performed and T vision. services rendered under these provisions shall be under the supervi- sion of a duly designated officer of the customs and at the expense Ac count s and re- of the manufacturer. turns required . A careful account shall be kept by the collector of all merchandise d elivered by him to any bonde d manufact uring ware house, an d a sw orn monthly return, verified by the customs officers in charge, sh all be made by the manufacturer containing a detailed statement o f all imp orted merc handise u sed by him in the ma nufacture of exported articles. statement P b re file Be fore co mmen cin g bu sin ess the pro prie tor of any man ufa ctur ing ement before com- mencm g business. warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the ingredients to be used therein. media t e export. for Im Articles manufactured under these provisions may be withdrawn under such regulations as the Secretary of the Treasury may pre- scribe for transportation and delivery into any bonded warehouse a t an exter ior po rt fo r the sole purpo se of immed iate export ther e- Cigar made in, from Cra from : Provided, That cigars manufactured in whole of tobacco tobacco of one countr y. imported from any one country, made and manufactured in such bonded manufacturing warehouses, may be withdrawn for home consumption upon the payment of the duties on such tobacco in its internal revenue tax. condition as imported under such regulations as the Secretary of the Treasury may prescribe, and the payment of the internal- revenue tax accruing on such cigars in their condition as withdrawn, and the boxes or packages containing such cigars shall be stamped to indicate their character, origin of tobacco from which made, and Regulations apphca- of manufacture. ble - pl The provisions of section 3433 of the Revised Statutes shall, so R.S. see. 3433, p.67. far as may be practicable, apply to any bonded manufacturing warehouse established under this Act and to the merchandise conveyed therein. Bon ded smelting SEC. 312. BONDED SMELTING WAREHOUSES. warehouses . Auth oriza tion f or. The works of manufacturers engaged in smelting or refining, or both, of ores and crude metals, may, upon the giving of satisfactory

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