Page:United States Statutes at Large Volume 53 Part 1.djvu/313

 (e) EXCHANGE OF WHOLESALE LIQUOR DEALERS' STAMPS FOR RECTI- FIED SPIRITS STAMPS. -Collectors shall not furnish wholesale liquor dealers' stamps in lieu of and in exchange for stamps for rectified spirits unless the package covered by stamp for rectified spirits is to be broken into smaller packages. SEC. 2803. STAMPS FOR CONTAINERS OF DISTILLED SPIRITS. (a) REQUIREMENT. - NO person shall transport, possess, buy, sell, or transfer any distilled spirits, unless the immediate container thereof has affixed thereto a stamp denoting the quantity of distilled spirits contained therein and evidencing payment of all internal- revenue taxes imposed on such spirits. The provisions of this sec- tion shall not apply to- (1) Distilled spirits placed in a container for immediate con- sumption on the premises or for preparation for such consump- tion; (2) Distilled spirits in bond or in customs custody; (3) Distilled spirits in immediate containers required to be stamped under existing law; (4) Distilled spirits in actual process of rectification, blending, or bottling, or in actual use in processes of manufacture; (5) Distilled spirits on which no internal-revenue tax is required to be paid; (6) Distilled spirits not intended for sale or for use in the man- ufacture or production of any article intended for sale; or (7) Any regularly established common carrier receiving, trans- porting, delivering, or holding for transportation or delivery dis- tilled spirits in the ordinary course of its business as a common carrier. (b) PURCHASE AND SUPPLY. - Any person placing or intending to place any distilled spirits upon which all internal-revenue taxes have been paid into any container upon which a stamp is required by this section, or withdrawing or intending to withdraw any imported spirits in such containers from customs custody shall be entitled to purchase sufficient stamps for stamping such containers. Such stamps shall be issued by the Commissioner to each Collector, upon his requisition, in such numbers as may be necessary in his district, and shall be sold by the Collectors to persons entitled thereto upon application therefor and compliance with regulations under this sec- tion, at a price of 1 cent for each stamp, except that in the case of stamps for containers of less than one half pint the price shall be one quarter of 1 cent for each stamp. When in his judgment there is no danger to the revenue, and upon the giving of such bonds or other security as he may deem necessary, the Commissioner may authorize the sale of such stamps to importers for stamping con- tainers in the country from which imported. (c) UNUSED OR SPOILED STAMPs. -The Commissioner, under regu- lations approved by the Secretary, may issue new stamps in ex- change for any unused stamps issued under this section that have been spoiled by fire or water, or rendered useless by erroneous over- printing or cutting; or may refund the value of any unused stamps for which the lawful owner has no use due to the discontinuance or transfer of his business: Provided, That stamps may be exchanged, or the value thereof refunded, only in quantities of the value of $5 or more: And provided further, That no claim for the exchange of such stamps or refund therefor shall be allowed unless presented within one year after the date on which such stamps were purchased. There are authorized to be appropriated annually, out of any money in the Treasury not otherwise appropriated, such sums as may be necessary to carry out the provisions of this paragraph. (d) REGULATIONS FOR ISSUIN, AFFIXING, AND CANCELING STAMBP-- The Commissioner, with the approval of the Secretary, shall pre- LIQUOR 303

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