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Bond for spirits deposited in

[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 deposited therein upon making such entries, filing general bonded 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.

Condition of

bond.

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.

from one

withdrawn

Spirits may be once from a general bonded warehouse and

transported to another.

Special stamps

[SEC. 3294 f.] Sec. 55, act August 28, 1894. That any spirits may be withdrawn once and no more general bonded warehouse for transportation to another general bonded warehouse, and when intended to be so withdrawn shall have affixed thereto another general bonded warehouse stamp indicative of such intention; and to be affixed.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 lading as the Commissioner of Internal Revenue,

Bonds for spir

its in general houses to be

bonded ware

tillers and re

newed when

required.

with the approval of the Secretary of the Treasury, may, from time to time, prescribe; and the bonds covering spirits in general bonded ware

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

Certain pro

ing law made applicable to

spirits deposit.

ed in general bonded warehouse.

visions of exist withdrawal of distilled spirits from warehouses 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

Whenever dissuspended for

tillery has been

remaining in the distillery warehouse does not exceed five thousand proof gallons, or whenever, in the opinion of the Commissioner of Internal Revenue, any distillery warehouse or general bonded warehouse is unsafe or unfit for use,

loss

case

six months, and the quan

tity in distil

lery warehouse

does not exceed when a ware

5000 gallons, or

house becomes unsafe, spirits

may be trans

ferred to other

Provisions of

or the merchandise therein is liable to or great wastage, he may in either such 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; and all the provisions of section thirty-two hundred and seventy-two of Sec3272 R. S. 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.

made appli

cable.

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.

Assessment of tax on spirits removed from a distillery

warehouse to a warehouse, in

general bonded

violation of

[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 any requirement of this act is not complied 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

Case of exces

sive loss from package of spirits in gen

bonded ware

law to enforce the payment of the tax. If it shall appear at any time that there has been a loss of distilled spirits from any cask or package deeral or special posited in a general bonded warehouse or house. 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]).

Removal of

distillery ware

eral bonded

[SEC. 3294 k.] Sec. 59, act August 28, 1894. That in case any distilled spirits removed from a spirits 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 house in viola days after such removal, or within the time specified in any bond given on such removal, distilled spirits deposited in any genany eral bonded warehouse shall be taken there

warehouse or from a general

bonded ware

tion of law, or

violating the
or if

provisions of
preceding
eleven sections

of the act.

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 sub- Penalties. ject, on conviction, to a fine of not less than

Forfeiture.

one hundred dollars nor more than five thousand dollars, or to imprisonment for not less than three months nor more than three years for every such failure 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.

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.

Spirits re

moved from

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. 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 affixed. ready placed thereon, a stamp, on which shall be engraved the number of proof gallons contained in said

stamp to

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