Page:United States Statutes at Large Volume 49 Part 1.djvu/1992

 74TH C ONGRESS. SESS. II. C H. 830. JU NE 26, 1936 . 1947 be kept and returns to be made ; the size and kind of containers to be used ; the marking, branding, numbering, and stamping of such containers ; the kind of stamps, if any, to be used ; and the kind of bond and the penal sum thereof ." SEC . 309 . Section 3293 of the Revised Statutes, as amended (U . S . R- .,sec. 3293,, .637. C ., 1934 ed ., title 26, sec. 1232), is amended to read as follows "SEC. 3293 . (a) The distillers of all spirits removed to an Internal Entry of spirits for Rev enue Bon ded W areh ouse sha ll en ter the same for depo sit in su ch d epo sit in warehouse. war ehou se, under suc h re gula tions as the Commi ssio ner of I ntern al Revenue may prescribe. Said entry shall be in such form as the Form. Commissio ner shall prescri be. " (b) The tax on all distilled spirits hereafter entered for dep os it Tax on sp ir its en- in Internal Revenue Bonded Warehouses shall be due and payable tered for deposit . before an d at the time the same are withdra wn therefrom and within eight years from the date of the original entry for deposit therein and warehousing bonds hereafter taken under the provisions of the Warehousing bonds. internal revenue laws shall be conditioned for the payment of the tax on the spirits as specified in the entry before withdrawal from the Inte rnal Reve nue Bonded Warehouse, and wit hin eight years from the date of said entry . The Commissioner shall prescribe the Form and amount . form and penal sums of bonds covering distilled spirits in Internal Rev enue Bo nded War eho uses and in transit to and between such warehouses : Provided That the penal sums of such bonds covering Maximum . distilled spirits shall not exceed in the aggregate $200,000 for each such warehouse. " c A new bond shall be required in case of the death insolvenc New bond up on ~ y~ deadeat ' h 'etc., of sureties . or removal of the surety or sureties, and may be required in any other contingency affecting its validity or impairing its efficiency, at the discretion of the Commissioner of Internal Revenue . And in Penalty for failure to give bond, etc . case the warehouseman fails or refuses to give the bond required, or to renew the same, or neglects to immediately withdraw the spirits and pay the tax thereon, or if he neglects to withdraw any bonded spirits and pay the tax thereon before the expiration of the time limit ed in the bond, the c ollec tor s hall p rocee d to collec t the tax by distraint, issuing his warrant of distraint for the amount of tax found to be due, as ascertained by him from the report of the store- keeper-gauger if no bond was given, or from the terms of the bond if a, bond was given. But this provision shall not exclude any other Other proceedings. remedy or proceeding provided by law. "(d) If it shall appear at any time that there has been a loss of Los s of spiri ts other distilled spirits from any cask or other package deposited in an th an by accident. Internal Revenue Bonded Warehouse, other than the loss provided for in section 32 21 of the Revised Statutes, as ame nded, which, in i R' :s:'cep?1161 . 619 . the opinion of th e Commissioner of Internal Revenue, is excessive, he may instruct the District Supervisor of the district in which the loss has occurred to require the w ithdrawal from wa rehouse of such dist illed spirits, an d direct the Coll ector of Internal Revenue to collect the tax a ccrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered into warehouse in such cask or package has not expired . If the said tax is not paid on demand, the collector shall leeon s f tax and nt report the amount due upon his next monthly list, and it shall be paid on demand. assessed and collected as other taxes are assessed and collected ." SEC. 310 . Section 3302 of the Revised Statutes (U . S . C ., 1934 ed ., R. S.'ce.p301's5 . 639 . title 26, sec. 1229) is amended to read as follows : "S EC. 3302 . The storekeeper-gauger assigned to any distillery shall, b Records keeper-gaugep t in addition to all other duties required to be performed by him, keep