Page:United States Statutes at Large Volume 53 Part 1.djvu/386

 CODIFICATION OF INTERNAL REVENUE LAWS factured wholly or in part of domestic spirits, intended for ex- portation, as provided by law, in order to be manufactured and sold or removed, without being charged with duty and without having a stamp affixed thereto, shall, under such regulations as the Secretary may prescribe, be made and manufactured in warehouses similarly constructed to those known and designated in Treasury regulations as bonded warehouses, class six: Provided, That such manufacturer shall first give satisfactory bonds to the collector for the faithful ob- servance of all the provisions of law and the regulations as afore- said, in amount not less than half of that required by the regulations of the Secretary from persons allowed bonded warehouses. (b) MATERIALS FOR MIANUFACTURE.- (1) MATERIALS EXPORTABLE FREE OF TAX. - Any manufacturer of the articles aforesaid, or of any of them, having such bonded ware- house as aforesaid, shall be at liberty, under such regulations as the Secretary may prescribe, to convey therein any materials to be used in such manufacture which are allowed by the provisions of law to be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and export of the said manufactured articles; and every article so used shall be exempt from the pay- ment of stamp and excise duty by such manufacturer. Articles and materials so to be used may be transferred from any bonded warehouse in which the same may be, under such regulations as the Secretary may prescribe, into any bonded warehouse in which such manufacture may be conducted, and may be used in such manufacture, and when so used shall be exempt from stamp and excise duty; and the receipt of the officer in charge as aforesaid shall be received as a voucher for the manufacture of such articles. (2) IMPORTED MATERIALS. - Any materials imported into the United States may, under such rules as the Secretary may pre- scribe, and under the direction of the proper officer, be removed in original packages from on shipboard, or from the bonded ware- house in which the same may be, into the bonded warehouse in which such manufacture may be carried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manufactured in said bonded ware- house, shall be taken therefrom except for exportation, under the direction of the proper officer having charge thereof as aforesaid, whose certificate, describing the articles by their mark or other- wise, the quantity, the date of importation, and name of vessel, with such additional particulars as may from time to time be re- quired, shall be received by the collector of customs in cancellation of the bond, or return of the amount of foreign import duties. (c) SUPERVISION. -Al l labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, and at the expense of the manufacturer. (d) REMOVAL. - (1) IN GENERAL. -Such goods, when manufactured in such ware- houses, may be removed for exportation under the direction of the proper officer having charge thereof, who shall be designated by the Secretary, without being charged with duty, and without having a stamp affixed thereto. (2) To PACIFC coAST. - Any article manufactured in a bonded warehouse established under subsection (a), and situated in any of the Atlantic States, may be removed therefrom for transporta- tion to a customs bonded warehouse at any port on the Pacific coast of the United States, for the purpose only of being exported therefrom, under such regulations and upon the execution of such bonds or other security as the Secretary may prescribe. 376

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