And the entry shall specify the whole number of casks, or packages, with the marks and serial numbers thereon, the number of gauge or wine gallons and of proof gallons and taxable gallons, and the amount of the tax on the distilled spirits contained in them at the time they were deposited in the distillery warehouse; and said entry shall also specify the number of gauge or wine gallons and of proof gallons and taxable gallons contained in said casks or packages at the time application shall be made for the withdrawal thereof, and on payment of the tax the collector shall issue his order to the storekeeper in charge of the warehouse for the delivery. One of said entries shall be filed in the office of the collector, and the other transmitted by him to the Commissioner of Internal Revenue. This section made applicable to spirits withdrawn from general bonded warehouse. See [Sec. 3294 g]. Fruit-brandy distillers are exempt from all the provisions of this section. Fruit-brandy can only be deposited in a special bonded warehouse and withdrawn therefrom according to the terms of the act of March 3, 1877, as amended. ited in ware house may be regauged with [SEC. 3294 a.] Sec. 50, act August 28, 1894. That the distiller of any distilled spirits deposited in any distilSpirits depos- lery warehouse, or special bonded warehouse, or in any general bonded warehouse estabin four years. lished under the provisions of this act, may, prior to the expiration of four years from the date of original gauge as to fruit-brandy, or original entry as to all other spirits, file with the collector a notice giving a description of the packages containing the spirits, and request a regauge of the same; and thereupon the collector shall direct a gauger to regauge the loss in ware spirits, and to mark upon each such package the number of gauge or wine gallons and proof gallons therein contained. If upon such regauging it shall appear that there has been a loss of distilled spirits from any cask or package, without the fault or negligence Allowance for of the distiller thereof, taxes shall be col- house. lected only on the quantity of distilled spirits contained in such cask or package at the time of the withdrawal thereof from the distillery warehouse or other bonded warehouse: Provided, however, That the allowance which shall be made for such loss of spirits as aforesaid shall not exceed one proof gallon for two months or part thereof; one and one half gallons for three and four months; two gallons for five and six months; two and one half gallons for seven and eight months; three gallons for nine and ten months; three and one half gallons for eleven and twelve months; four gallons for thirteen, fourteen, and fifteen months; four and one half gallons for sixteen, seventeen, and eighteen months; five gallons for nineteen, twenty, and twenty-one months; five and one half gallons for twenty-two, twenty-three, and twenty-four months; six gallons for twenty-five, twenty-six, and twenty-seven months; six and one half gallons for twenty-eight, twenty-nine, and thirty months; seven gallons for thirty-one, thirty-two, and thirty-three months; seven and one half gallons for thirty-four, thirty-five, and thirty-six months; eight gallons for thirty-seven, thirty-eight, thirty-nine, and forty months; eight and one half gallons for forty-one, fortytwo, forty-three, and forty-four months; nine gallons for forty-five, forty-six, forty-seven, and forty-eight months; and no further allowance shall be made: And provided further, That in case such spirits shall Spirits regauged to be again regauged from ware house. Tax to be col nal gauge of spirits not re remain in warehouse after the same have been regauged, the packages containing the spirits shall, at the time of withdrawal from warehouse and at such other times as the Commissioner of Inon withdrawal ternal Revenue may direct, be again regauged or inspected, and, if found to contain a larger quantity than shown by the first regauge, the tax shall be collected and paid on the quantity contained in each such package as shown by the original gauge: lected on origi. And provided further, That taxes shall be gauged within collected on the quantity contained in each cask or package as shown by the original gauge, where the distiller does not request a regauge before the expiration of four years from the date of original entry or gauge: Provided also, That the foregoing allowance of loss ance for smaller shall apply only to casks or packages of a capackages. pacity of forty or more wine gallons, and that the allowance for loss on casks or packages of less capacity than forty gallons shall not exceed one half the amount allowed on said forty-gallon cask or package; but no allowance shall be made on casks or four years. Allowance of loss to apply only to packages of 40 or more wine gal. lons; allow Proof not to be computed at less than 100 per centum at withdrawal. packages of less capacity than twenty gallons: And provided further, That the proof of such distilled spirits shall not in any case. be computed at the time of withdrawal at less than one hundred per centum. Sec. 50, act August 28, 1894 (printed above as [Sec. 3294 a]), is a substitute for Sec. 17, act May 28, 1880, known as the Carlisle Bill. See Sec. 59, act August 28, 1894 (printed as [Sec. 3294 k] herein), for penalties and forfeiture for violation of the provisions of this section. GENERAL BONDED WAREHOUSES. Establishment [SEC. 3294 b.] Sec. 51, act August 28, 1894. That the Commissioner of Internal Revenue shall be, and is hereby, authorized, in his discretion the execution of such bond as upon of general storage of spir bonded warehouses for its not dis tilled from exceed ten in fruit; not to each district. and he may prescribe, to establish one or more warehouses, not exceeding ten in number in any one collection district, to be known and designated as general bonded warehouses, and to be used exclusively for the storage of spirits distilled from materials other than fruit, each of which warehouses shall be in the charge of a storekeeper, or storekeeper and gauger, to be appointed, assigned, transferred, and paid in the same manner as such officers for distillery warehouses are now appointed, assigned, transferred, and paid. Every such warehouse shall be under control of the collector of internal revenue of the Control and district in which such warehouse is located, warehouses. and shall be in the joint custody of the storekeeper and proprietor thereof, and kept securely locked, and shall at no time be unlocked or opened or remain open except in the presence of such storekeeper or other person who may be designated to act for him, as provided in the case of distillery warehouses: and such warehouses shall be under such further regulations as the Com- Further regu missioner of Internal Revenue, with the ap- Pommissioner. proval of the Secretary of the Treasury, may prescribe. custody of lations to be prescribed by See Sec. 59, act August 28, 1894 (printed below as [Sec. 3294 k]), for penalties and forfeiture for violation of the provisions of this section. For regulations concerning the establishment of general bonded warehouses, see Int. Rev. Reg., Series 7, No. 20, dated August 30, 1894. Spirits to be distillery ware house to general bonded warehouse on application of [SEC. 3294 c.] Sec. 52, act August 28, 1894. That any distilled spirits made from materials other than fruit, and lawfully deposited in a distillery warehouse, may, upon application of the distiller thereof, be removed from removed from such distillery warehouse to any general bonded warehouse established under the provisions of the preceding secdistiller. tion; and the removal of said spirits to said general bonded warehouse shall be under such regulations, and after making such entries and executing and filing with the collector of the district in which the spirits were manufactured, such bonds and bills of lading, and the giving of such other additional security, as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. See Sec. 59, act August 28, 1894 (printed below as [Sec. 3294 k]), for penalties and forfeiture for violation of the provisions of this section. Special stamp ed for deposit in general [SEC. 3294 d.] Sec. 53, act August 28, 1894. That all spirits intended for deposit in a general bonded warehouse, before being removed spirits intend from the distillery warehouse, shall have affixed to each package an engraved stamp indicative of such intention, to be provided and furnished to the several collectors as in the case of other stamps, and to be charged to them and accounted for in the same manner. bonded warehouse. See Sec. 59, act August 28, 1894 (printed below as [Sec. 3294 k]), for penalties and forfeiture for violation of the provisions of this section. |