Page:United States Statutes at Large Volume 49 Part 1.djvu/1990

 74tH CONGRESS. SESS. II. CH. 830. JUNE 26, 1936. 1945 corporation or association in whose name the spirits were produced and wareh oused, the year and disti lling seas on, w hethe r spr ing o r fall, of original inspection or entry into bond, and the date of bottling, and the same wording shall be placed upon the adhesive engraved strip stamp over t he mouth of the bottle. It being unde r- stood that the spring seaso n shall include the months from January to July, and the fall season the months from July to January. "And no trade-marks shall be put upon any bottle unles s the real Q uadeent marks ; re• name of the actual bona fide distiller, or the name of the individual, firm, partnership, corporation, or association in whose name the spirits were produced and warehoused, shall also be placed con- spicuously on said bottle ." (b) Section 2 of the Act entitled "An Act to allow the bottling Regulations go vern - of of distilled spirits in bond", approved March 3, 1897, as amended (U. S . C ., 1934 ed ., title 26, see. 1277), is further amended by striking U.S?c Pp .1162. out the last clause following the words "Secretary of the Treasury', and inserting in lieu thereof the following : "but no spirits (except gin for export) shall be bottled in bond until they have remained in bond in wooden container s for at least four years from the date of or iginal gau ge as to f ruit brand y, or orig inal entry as to all other spirits : Provided, That nothing in this Act shall authorize the label- P rovi so. . ing of spirits in bottles contrary to the provisions of regulations iss ued p ursua nt to the Feder al Al cohol Admi nistr ation Act, or a ny amendment thereof ." SEC . 307 . (a) All distilled spirits heretofore entered for deposit Bonded period. in a distillery, general, or special bonded warehouse, or hereafter entered for deposit in an I nternal Revenue Bonded Warehouse, shall be withdrawn therefrom within eight years from the date of orig- inal entry therein, except as provided in subsection (c) of this section . (b) Any distilled spirits heretofore deposited in any distillery, R egauging . general, or special bonded warehouse, or hereafter deposited in any Internal Revenue Bonded Warehouse, may, at the time of with- drawal of the spirits from such warehouse, upon the filing of an application for the regauge of such spirits, giving a description of th e pac kage conta ining the spiri ts, b e reg auged by a stor ekeep er- gauger who shall place upon each such package such marks and br ands as th e Com missi oner of In terna l Rev enue, with the appro val of the Secretary of the Treasury, shall by regulations prescribe .. If Loss allowance. upon such regauging it shall appear that there has been a loss by leakage or evaporation of distilled spirits from any cask or package, wi thout the fault or n eglig ence of th e dis tille r or wareh ousem an, tax es shall b e collecte d only on the quanti ty of dist illed spir its con- tained in such cask or package at the time of such withdrawal. The allowance which shall be made for such loss of spirits shall not exceed- 1 proof-gallon for 2 months or part thereof ; 11/2 gallons for more than 2 months and not more than 4 months ; 2 gallons for more than 4 months and not more than 6 months ; 2 1 /2 gallons for more than 6 months and not m ore than 8 months 3 gallons for more than 8 months and not more than 10 months ; 31/2 gallons for more than 10 months and not more than 12 months ; 4 gallons for more than 12 months and not more than 15 months 4 1 /2 gallons for more than 15 mo nths and not more than 18 months 5 gallons for more than 18 months and not more than 21 months ; 51/2 gallons for more than 21 months and not more than 24 months ; 6 gallons for more than 24 months and not more than 27 months ; 61/2 gallons for more than 27 months and not more than 3 0 mon ths ; 7 gallons for more than 30 months and not more than 33 months ;
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