Page:United States Statutes at Large Volume 72 Part 1.djvu/1436

 1394

46 Stat. 691.

PUBLIC LAW 86-869-SEPT. 2, 1958

[72 S T A T.

"SEC. 5523. SPECIAL PROVISIONS RELATING TO DISTILLED SPIRITS AND WINES RECTIFIED IN MANUFACTURING BONDED WAREHOUSES. "Distilled spirits and wines which are rectified in manufacturing bonded warehouses, class six, and distilled spirits which are reduced in proof and bottled or packaged in such warehouses, shall be deemed to have been manufactured within the meaning of section 311 of the Tariff Act of 1930 (19 U.S.C. 1311), and may be withdrawn as provided in such section, and likewise for shipment in bond to Puerto Rico, subject to the provisions of such section, and under such regulations as the Secretary or his delegate may prescribe, there to be withdrawn for consumption or be rewarehoused and subsequently withdrawn for consumption. No internal revenue tax shall be imposed on distilled spirits and wines rectified in class six warehouses if such distilled spirits and wines are exported or shipped in accordance with such section 311. No person rectifying distilled spirits or wines in such warehouses shall be subject by reason of such rectification to the payment of special tax as a rectifier. "Subchapter I—Miscellaneous General Provisions "Sec. 5.^51. "Sec. 5552. "Sec. 5553. "Sec. 5554. "Sec. 5555. "Sec. 5556. "Sec. 5557.

General provisions relating to bonds. Installation of meters, tanks, and other apparatus. Supervision of premises and operations. Pilot operations. Records, statements, and returns. Regulations. Officers and agents authorized to investigate, issue search warrants, and prosecute for violations. "Sec. 55.'^8. Authority of enforcement officers. "Sec. 5559. Determinations. "Sec. 5560. Other provisions applicable. "Sec. 5561. Exemptions to meet the requirements of the national defense. "Sec. 5562. Exemptions from certain requirements in cases of disaster. "SEC. 5551. GENERAL PROVISIONS RELATING TO BONDS. " (a) APPROVAL AS CONDITION TO COMMENCING BUSINESS.—No indi-

vidual, firm, partnership, corporation, or association, intending to cd^mmence or to continue the business of a distiller, bonded warehouseman, rectifier, brewer, or winemaker, shall commence or continue the business of a distiller, bonded warehouseman, rectifier, brewer, or winemaker until all bonds in respect of such a business, required by any provision of law, have been approved by the Secretary or the officer designated by him. "(b) DISAPPROVAL.—The Secretary or any officer designated by him may disapprove any such bond or bonds if the individual, firm, partnership, corporation, or association giving such bond or bonds, or owning, controlling, or actively participating in the management of the business of the individual, firm, partnership, corporation, or association giving such bond or bonds, shall have been previously convicted, in a court of competent jurisdiction, of— "(1) any fraudulent noncompliance with any provision of any law of the United States, if such provision related to internal revenue or customs taxation of distilled spirits, wines, or beer, or if such an offense shall have been compromised with the individual, firm, partnership, corporation, or association on payment of penalties or otherwise, or "(2) any felony under a law of any State, Territory, or the District of Columbia, or the United States, prohibiting the manufacture, sale, importation, or transportation of distilled spirits, wine, beer, or other intoxicating liquor.

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