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case of death,

district, conditioned that the principal named in said bond shall pay the tax on the spirits as specified in the entry, or cause the same to be paid, before removal from said distillery warehouse, and within eight years from the date of said entry; and the penal Penal sum sum of such bond shall not be less than the ing bond. amount of the tax on such distilled spirits. One of said entries shall be retained in the office of the collector of the district, one sent to the storekeeper in charge of the warehouse, to be retained and filed in the warehouse, and one sent with duplicate of the bond to the Commissioner of Internal Revenue, to be filed in his office.

A new bond shall be required in case of the death, insolvency, or removal of either of the sure- New bond in ties, and may be required in any other con- etc. tingency affecting its validity or impairing its efficiency, at the discretion of the Commissioner of Internal Reve

And in case the distiller or owner fails or refuses to give the bond hereinbefore required, or to renew the same, or neglects to immediately withdraw the spirits and pay the tax thereon, or if he neglects to withdraw any bonded spirits and pay the tax thereon before the expiration of the time limited in the bond, the collector shall proceed to collect the tax lected by dis by distraint, issuing his warrant of distraint give bond, etc., for the amount of tax found to be due, as as-ration of time certained by him from the report of the gauger if no bond was given, or from the terms of the bond if a bond was given. But this provision shall not exclude

any

other remedy or proceeding provided by law. If it shall appear at any time that there has been a loss of distilled spirits from any cask or other package hereafter deposited in a distillery warehouse, other

nue.

Tax to be col

limited.

of spirits in warehouse,

Tax to be assessed if not paid on demand.

than the loss provided for in section thirty-two hunExcessive loss dred and twenty-one of the Revised Statutes

of the United States, as amended, which, in the opinion of the Commissioner of Internal Revenue, is excessive, he may instruct the collector of the district in which the loss has occurred to require the withdrawal from warehouse of such distilled spirits, and to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered into warehouse in such cask or package has not expired.

If the said tax is not paid on demand, the collector shall report the amount due upon

his next monthly list, and it shall be assessed and collected as other taxes are assessed and collected. That the tax on all distilled spirits hereafter entered

for deposit in distillery warehouses shall be due and payable before and at the time the same are withdrawn therefrom, and within

eight years from the date of the entry for deposit therein ; and warehousing bonds hereafter taken under the provisions of section thirty-two hundred and ninety-three of the Revised Statutes of the United States shall be conditioned for the payment of the tax on the spirits as specified in the entry before removal from the distillery warehouse, and within eight years from the date of said bonds.

The payment of tax on spirits forfeited to the United States by the United States marshal out of the proceeds of sale, as required by Sec. 3458 R. S., discharges the liability of sureties on the warehouse bond. There is an implied undertaking on the part of the United States, based on the statute making the tax a first lien, that the proceeds of the spirits

Tax to be paid within eight years of date of entry for deposit in warehouse.

shall be first applied to the payment of the tax, and this undertaking enters into the distiller's warehouse bond. The government therefore, having forfeited the spirits for the misconduct of the distiller, cannot, consistently with the rights of the sureties, apply their proceeds on some other account and collect the tax of them, for the contract of a surety is to be strictly construed. United States v. R. W. Ulrici, 111 U. S. 38.

Action on distiller's warehousing bond given under Sec. 3293. Spirits were stolen from the bonded warehouse, and the United States sued to recover the tax on the same. Held, that the stealing of the spirits from the warehouse, by reason of the omission of the revenue officers to provide sufficient locks on the doors, affords no defense either to the principal or to the sureties on the bond. United States v. Witten, 145 U. S. 661.

Spirits destroyed in bonded warehouse, see Sec. 3221.

Spirits lost during transportation from a distillery warehouse to port of export, see [Sec. 3330 b].

Spirits lost during transportation from a distillery warehouse to a manufacturing warehouse, see [Sec. 3433 b].

The stockholders of a corporation engaged in the business of distilling cannot properly be accepted as sureties on the bond required of the corporation by Sec. 3293 R. S., even if their individual liability for the debts of the corporation is, by the terms of the charter, limited to the amount of their stock. Such stockholders being already jointly and severally liable, under the provisions of Sec. 3251 R. S., for the taxes imposed upon the spirits manufactured by the corporation, no additional security for the payment thereof would be gained by their suretyship. 16 Opinions Atty.Gen. 10.

Liability on warehouse bond for spirits destroyed by fire. United States v. Farrell, 8 Bissell, 259; Farrell v. United States, 9 Otto, 221. United States v. South Branch Distil lery Co., 8 Bissell, 162, overruled.

[Sec. 3293 a.] Sec. 49, act August 28, 1894.

That

Bonds to be given for all distilled spirits

lon within eight years from date of original gauge or entry for deposit.

Bonds given ing portation of spirits prior to August 28,

in full force.

warehousing bonds, and transportation and warehousing

bonds, conditioned for the payment of the

taxes on all distilled spirits entered for detioned for pay posit into distillery or special bonded ware$1.10 per gal" houses on and after the passage of this act,

shall be given by the distiller of said spirits as required by existing laws, conditioned,

however, for payment of taxes at the rate imposed by this act and before removal from warehouse and within eight years; as to fruit-brandy, from the date of the original gange, and as to all other spirits from the date of the original entry for deposit; and

all warehousing bonds or transportation and for warehouse warehousing bonds, conditioned for the pay

ment of the taxes on distilled spirits entered 1894, to remain for deposit into distillery or special bonded

warehouses prior to that date shall continue in full force and effect for the time named in said bonds, except where new or additional bonds are required under existing law.

The Commissioner of Internal Revenue may require New bonds for the distillers of the spirits to give bonds for

the additional tax, and before the expiration commissioner. of the original bonds shall prescribe rules and regulations for reëntry for deposit and for new bonds as provided for spirits originally entered for deposit under this act, and conditioned for payment of tax at the rate imposed by this act and before removal of the spirits from warehouse, and within eight years; as to fruit-brandy, from the date of the original gauge ;

and as to all other spirits, from the date of to give bond original entry for deposit. If the distiller of

the spirits fails or refuses to give the bond for the additional tax, or to reënter and rebond the

additional tax may be required by

Distiller fail

or for the additional tax.

Provisions of

28, 1880 (Sec.

section.

Distiller may

warehousing bond.

spirits, the Commissioner of Internal Revenue may proceed to collect the tax, as now provided by law for failure or refusal to give warehousing bonds on original entry into distillery warehouse or Sec. 4, act May special bonded warehouse; and the provisions may extended of section four of the act of May twenty- under this eighth, eighteen hundred and eighty (twentyfirst Statutes, one hundred and forty-five), so far as applicable, are hereby extended to bonds given under the provisions of this section : Provided, That the distiller may, at his option and give nomine under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, execute an annual bond for the spirits so deposited in lieu of the bonds herein provided.

See Sec. 59, act August 28, 1894 [Sec. 3294 k], for penalties and forfeiture for violation of this section.

Sec. 3294, as amended by Sec. 5, act March 1, 1879, and Sec. 5, act May 28, 1880 (21 Stat. 145). Any distilled spirits may, on payment of the tax thereon, be withdrawn from warehouse on application to pareirotstrom the collector of the district in charge of such entry for. warehouse, on making a withdrawal entry in duplicate and in the following form :

Withdrawal

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Tax paid. Entry of distilled spirits to be withdrawn, on payment of the tax, from warehouse of distillery number

situated in the district of by deposited on the

anno Domini

by in said warehouse.

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