Page:United States Statutes at Large Volume 53 Part 1.djvu/306

 296 CODIFICATION OF INTERNAL REVENUE LAWS Sec. 2852. Release of distillery before judgment. Sec. 2853. Destruction of distilling apparatus in forfeiture proceedings. Sec. 2854. Burden of proof in cases of seizure of spirits. Sec. 2855. Monthly returns of rectifiers. Sec. 2856. Penalty for unlawful rectifying. Sec. 2857. Books of rectifiers and wholesale dealers. Sec. 2858. Exemption of States from provisions of section 2857. Sec. 2859. Books of distillers as wholesale dealers. Sec. 2860. Limitation on purchases by rectifiers and dealers. Sec. 2861. Gauging, branding, and stamping rectified spirits. Sec. 2862. Stamping. Sec. 2863. Marking and stamping packages filled on premises of wholesale dealers. Sec. 2864. Returns of wholesale dealers. Sec. 2865. Noncompliance by rectifiers and wholesale dealers with certain pro- visions, penalties. Sec. 2866. Effacement of stamps and brands on emptied packages. Sec. 2867. Buying or selling used casks bearing inspection marks. Sec. 2868. Changing stamps or shifting spirits. Sec. 2869. Affixing imitation stamps on packages of distilled spirits. Sec. 2870. Prohibited hours for removal of spirits. Sec. 2871. Regulation of traffic in containers of distilled spirits. PART III-INTERNAL REVENUE BONDED WAREHOUSES Sec. 2872. Establishment and control. Sec. 2873. Regulations for establishment, maintenance, and supervision. Sec. 2874. Discontinuance of warehouse and transfer of merchandise. Sec. 2875. Exemption from provisions of law distinguishing between classes of warehouses. Sec. 2876. Failure to comply with warehousing and removal requirements. Sec. 2877. Storekeeper-gauger's records. Sec. 2878. Drawing, gauging, and marking of distilled spirits. Sec. 2879. Deposits of spirits in warehouses. Sec. 2880. Withdrawal from warehouse and collection of tax on spirits subject to excessive leakage. Sec. 2881. Withdrawal of spirits from warehouse on original gauge. Sec. 2882. Entry for withdrawal from warehouse. Sec. 2883. Transfer of spirits at registered distilleries. Sec. 2884. Gauging, stamping, and branding spirits removed from warehouse. Sec. 2885. Exportation of spirits withdrawn from warehouses. Sec. 2886. Transportation bond on withdrawal of spirits for export. Sec. 2887. Drawback on spirits. Sec. 2888. Transfer of spirits into tank cars for export. Sec. 2889. Allowance for accidental loss or leakage during transportation from warehouse to port of export. Sec. 2890. Remission of tax on spirits accidently lost. Sec. 2891. Withdrawal of distilled spirits to manufacturing bonded warehouse PART IV-MISCELANEOUS PROVISIONS RELATING TO DISTILm SPIBITS Sec. 2900. Date of withdrawal. Sec. 2901. Loss allowances. Sec. 2902. Other loss allowances. Sec. 2903. Bottling of distilled spirits in bond. Sec. 2904. Regulations governing bottling in bond. Sec. 2905. Exportation of spirits bottled in bond. See. 2906. Payment of tax on deficiency in quantity for export. Sec. 2907. Collection of tax if export cases are tampered with. Sec. 2908. Reuse of stamps or bottles, tampering, and unlawful removal. Sec. 2909. Punishment for counterfeiting stamps. Sec. 2910. Bottling gin in bond for export. Sec. 2911. Effect on State laws Sec. 2912. Forfeiture of spirits unlawfully removed from distillery or warehouse. Sec. 2913. Penalty for unlawful removal or concealment of spirits. Sec. 2914. Penalty on officer in charge of warehouse for unlawful removal of spirits. Sec. 2915. Storekeeper-gauger's warehouse book. Sec. 2916. Removal for denaturation or destruction of distillates containing aldehydes or fusel oil SUBCHAPTER B-WINES Sec. 3030. Tax on wines. Sec. 3031. Tax on brandy or spirits used in fortification, Sec. 3032. Fortification of wines. See. 3033. Withdrawal of wine spirits. Se. 3034 . Supervision of fortification of sweet wine.

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