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Condition of bond.

[Sec. 3294 e.] Sec. 54, act August 28, 1894. That any spirits removed in bond as aforesaid may, upon its arrival at a general bonded warehouse, be depos- Bond for spirited therein upon making such entries, filing itendeposited in such bonds and other securities, and under warehouse. such regulations as shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. It shall be one of the conditions of the warehousing bond covering such spirits 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 within eight years from the date of the original entry of the same into the distillery warehouse, and before withdrawal, except as hereinafter provided.

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.

[Sec. 3294 f.] Sec. 55, act August 28, 1894. That any spirits may be withdrawn once and no more from one general bonded warehouse for transportation spirits may be to another general bonded warehouse, and once from a when intended to be so withdrawn shall have warehouse and affixed thereto another general bonded warehouse stamp indicative of such intention; and to be affixed." the withdrawal of such spirits, and their transfer to and entry into such general bonded warehouse shall be under such regulations and upon the filing of such notices, entries, bonds, and bills of lad- its in general ing as the Commissioner of Internal Revenue, kiven by diswith the approval of the Secretary of the newed when Treasury, may, from time to time, prescribe; and the bonds covering spirits in general bonded ware

transported to another. Special stamps

Bonds for spir.

bonded ware

required.

Certain pro

ed in general bonded warehouse.

houses shall be given by distillers of the spirits, and shall be renewed at such times as the Commissioner of Internal Revenue may by regulations require.

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. [Sec. 3294 g.] Sec. 56, act August 28, 1894. That the

provisions of existing law in regard to the xigions of exist- withdrawal of distilled spirits from warehouses spirits deposit upon payment of tax, or for exportation, or

for transfer to a manufacturing warehouse,

and as to the gauging, marking, branding, and stamping of the spirits upon such withdrawals, and in regard to withdrawals for the use of the United States or scientific institutions or colleges of learning, including the provisions for allowance for loss by accidental fire or other unavoidable accident, are hereby extended and made applicable to spirits deposited in general bonded warehouses under this act.

For provisions as to withdrawal of spirits from warehouse on payment of tax, see Secs. 3294 and 3295; withdrawals for exportation, Sec. 3330 et seq. ; withdrawals for transfer to a manufacturing warehouse, Sec. 3433 et seq. ; withdrawals for use of the United States, Sec. 3464; withdrawals for use of scientific institutions or colleges of learning, Sec. 3297 et seq. As to loss by fire or unavoidable accident, see Secs. 3221, [3330 b], [3433 b].

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.

[SEC. 3294 h.] Sec. 57, act August 28, 1894. Whenever distilling shall have been suspended at any distillery for a period or periods aggregating six months during any calendar year, and the quantity of spirit

and the quan

5000 gallons, or

house becomes ferred to other

remaining in the distillery warehouse does not exceed five thousand proof gallons, or whenever, in Whenever die the opinion of the Commissioner of Internal suspended for Revenue, any distillery warehouse or general tity in distinbonded warehouse is unsafe or unfit for use, does not exceed or the merchandise therein is liable to loss when a ware or great wastage, he may in either such case may be tranica discontinue such warehouse and require the warehouse. merchandise therein to be transferred to such other warehouse as he may designate, and within such time as he may prescribe; and all the provisions of section thirty-two hundred and seventy-two of Sepp R. . the Revised Statutes of the United States relating to transfers of spirits from warehouses, including those imposing penalties, are hereby made applicable to transfers to or from general bonded warehouses established under this act.

Provisions of

cable.

Assessment of tax on spirits removed from

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.

[SEC. 3294 i.] Sec. 58, act August 28, 1894. The tax upon any distilled spirits removed from a distillery warehouse for deposit in a general bonded warehouse, and in respect of which warehouse to a any requirement of this act is not complied warehouse, in with, shall, at any time when knowledge of law. such fact is obtained by the Commissioner of Internal Revenue, be assessed by him upon the distiller of the same, and returned to the collector, who shall immediately demand payment of such tax, and upon the neglect of payment by the distiller shall proceed to collect the same by distraint. But this provision shall not exclude any other remedy or proceeding provided by

sive loss from package of spirits in gen

house.

law to enforce the payment of the tax. If it shall apCase of exces pear at any time that there has been a loss of

distilled spirits from any cask or package deStaldea special posited in a general bonded warehouse or

special bonded warehouse, other than the loss provided for in section thirty-two hundred and twentyone of the Revised Statutes of the United States, 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 cask or package of distilled spirits and to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, less only the allowance for loss provided by law. If the said tax is not paid on demand the collector shall report the amount due, as shown by the original gauge, upon his next monthly list, and it shall be assessed and collected as other taxes are assessed and collected.

The loss of spirits provided for in Sec. 3221 R. S. is a loss by accidental fire or other casualty when the same remained in custody of a United States officer.

For penalty and forfeiture for violation of the provisions of this section, see Sec. 59, act August 28, 1894 (printed below as [Sec. 3294 k]). [SEC. 3294 k.] Sec. 59, act August 28, 1894. That

in case any distilled spirits removed from a

distillery warehouse for deposit in a general house to a gen bonded warehouse shall fail to be deposited

in such general bonded warehouse within ten

days after such removal, or within the time violating the specified in any bond given on such removal,

any

distilled spirits deposited in any general bonded warehouse shall be taken there

Removal of spirits from a distillery ware

eral bonded warehouse or from a general bonded warehouse in violation of law, or preceding eleven sections of the act.

or if

from, for export or otherwise, without full compliance with the provisions of this act, and with the requirements of any regulations made thereunder, and with the terms of any bond given on such removal, or if any distilled spirits which have been deposited in a general bonded warehouse shall be found elsewhere, not having been removed therefrom according to law, any person who shall be guilty of such failure, or any person who shall in any manner violate any provision of the next preceding eleven sections of this act, shall be subject, on conviction, to a fine of not less than one hundred dollars nor more than five thousand dollars, or to imprisonment for not less than three months nor more than three

years

for ure or violation ; and the spirits as to which such failure or violation, or unlawful removal shall take place, shall be forfeited to the United States.

Penalties.

every such fail

Forfeiture.

The preceding eleven sections of the act referred to are those from 48 to 58, both inclusive. Sec. 48 will be found printed herein as [Sec. 3251 a). Sec. 49 will be found printed herein as [Sec. 3293 a). The other sections referred to are printed immediately preceding this and under Sec. 3294.

Sec. 3295, as amended by act July 16, 1892. Whenever an order is received from the collector for the removal from any distillery warehouse of any warehouse taxcask of distilled spirits on which tax has been paid, the gauger by whom the same is gauged and inspected shall, in presence of the storekeeper and before such cask has left the warehouse, place upon the head thereof, in such manner as to cover no portion Tax-paid of any brand or mark prescribed by law al- be ready placed thereon, a stamp, on which shall be engraved the number of proof gallons contained in said

Spirits re

paid.

stamp to

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