Page:United States Statutes at Large Volume 68A.djvu/689

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER

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SEC. 5249. PROHIBITED HOURS FOR REMOVAL OF SPIRITS. For provisions prohibiting removal of distilled spirits from internal revenue bonded warehouses during certain hours, see section 5195(b). SEC. 5250. GAUGING, STAMPING AND BRANDING OF SPIRITS REMOVED FROM WAREHOUSE. (a) Except as provided by section 5245, or under section 5006(a), whenever an application is received for the removal from any internal revenue bonded warehouse of any cask or package of distilled spirits on which the tax is to be paid, the storekeeper-gauger shall inspect and gauge such distilled spirits and determine the tax thereon, and shall, before such cask or package has left the warehouse, place on such cask or package such marks, brands, and stamps as the Secretary or his delegate may by regulations prescribe, which marks, brands, and stamps shall be defaced when such cask or package is emptied. (b) The Secretary or his delegate may by regulations from time to time require any proprietor, at the proprietor's expense and under supervision of a storekeeper-gauger, to do such marking and branding and stamping and such mechanical labor pertaining to gauging required under this section as the Secretary or his delegate deems proper and determines may be done without danger to the revenue. SEC. 5251. BLENDING OF BEVERAGE BRANDIES IN INTERNAL REVENUE BONDED WAREHOUSES. For provisions relating to the blending of beverage brandies in internal revenue bonded warehouses, see section 5023. SEC. 5252. DISCONTINUANCE OF WAREHOUSE AND TRANSFER OF MERCHANDISE. Whenever, in the opinion of the Secretary or his delegate, any internal revenue bonded warehouse is unsafe or unfit for use, or the merchandise therein is liable to loss or great wastage, he may discontinue such warehouse and require the merchandise therein to be transferred to such other warehouse as he may designate, and within such time as he may prescribe. Such transfer shall be made under the supervision of such officer as may be designated by the Secretary or his delegate and the expense thereof shall be paid by the owner of the merchandise. Whenever the owner of such merchandise fails to make such transfer within the time prescribed, or to pay the just and proper expense of such transfer, as ascertained and determined by the Secretary or his delegate, such merchandise may be seized and sold by the Secretary or his delegate in the same manner as goods are sold on distraint for taxes, and the proceeds of such sale shall be applied to the payment of the taxes due thereon and the cost and expenses of such sale and removal, and the balance paid over to the owner of such merchandise.

§5252 49012"—54

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