Page:United States Statutes at Large Volume 53 Part 1.djvu/354

 CODIFICATION OF INTERNAL REVENUE LAWS by the Government officers, and all such other matters and things, as in his discretion, he may deem requisite for a secure and orderly supervision of said business; and he may also, with the approval of the Secretary, prescribe and issue the stamps required. The distiller may, in the presence of the storekeeper-gauger, remove by straining through cloth, felt, or other like material any charcoal, sediment, or other like substance found therein, and may whenever necessary reduce such spirits as are withdrawn for bottling purposes by the addition of pure water only to 100 per centum proof for spirits for domestic use, or to not less than 80 per centum proof for spirits for export purposes, under such rules and regulations as may be pre- scribed by the Commissioner with the approval of the Secretary; but no spirits (except gin for export) shall be bottled in bond until they have remained in bond in wooden containers for at least four years from the date of original gauge as to fruit brandy, or original entry as to all other spirits: Provided2 That nothing in this subchapter shall authorize the labeling of spirits in bottles contrary to the pro- visions of regulations issued pursuant to the Federal Alcohol Admin- istration Act, 49 Stat. 977 (U. S. C., Title 27, c. 8), or any amendment thereof. (b) TBANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2905. EXPORTATION OF SPIRITS BOTTLED IN BOND. All distilled spirits intended for export under the provisions of sections 2903 to 2909, inclusive, shall be inspected, bottled, cased, weighed, marked, labeled, stamped, or sealed in such manner and at such time as the Commissioner may prescribe; and the said Commis- sioner, with the approval of the Secretary, may provide such regula- tions for the transportation, entry, reinspection, and lading of such spirits for export as may froir time to time be deemed necessary; and all provisions of law relating to the exportation of distilled spirits in bond, so far as applicable, and all penalties therein imposed, are extended and made applicable to distilled spirits bottled for export under the provisions of said' sections, but no drawback shall be allowed or paid upon any spirits bottled under the provisions of said sections. SEC 2906. PAYMENT OF TAX ON DEFICIENCY IN QUANTITY FOR EXPORT. (a) REQUIREMNTS. - Where, upon inspection at the bonded ware- house in which the spirits are bottled as aforesaid, the quantity so bottled and cased for export is less than the quantity actually con- tained in the distiller's original casks or packages at the time of withdrawal for that purpose the tax on the loss or deficiency so ascertained shall be paid before the removal of the spirits from such warehouse, and the tax so paid shall be receipted and accounted for by the collector in such manner as the Commissioner may prescribe. (b) TRANSFR OF DUTES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2907. COLLECTION OF TAX IF EXPORT CASES ARE TAMPERED WITH Where, upon reinspection at the port of entry, any case containing or purporting to contain distilled spirits for export is found to have been opened or tampered with, or where any mark, brand, stamp, label, or seal placed thereon or upon any bottle contained therein has been removed, changed, or willfully defaced, or where upon such reinspection any loss or discrepancy is found to exist as to the con- tents of any case so entered for export, the tax on the spirits con- tained in each such case at the time of its removal from warehouse shall be collected and paid. 344

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