CONGRESS. (THE TARIFF MEASURE.) 



231 



gallons, and may use so much of the same as may "be 

 required by him, under such regulations, and alter 

 the filing of such notices and bonds, and the keeping 

 of such records, and the rendition of such reports as 

 to materials and products and the disposition of the 

 same as the Commissioner of Internal Revenue with 

 the approval of the Secretary of the Treasury shall 

 prescribe, in fortitying the pure sweet wines made by 

 him, and for no other purpose, in accordance with 

 the limitations and provisions as to uses, amount to 

 be used, and period for using the same set forth in 

 section fifty-three of this act ; and the Commissioner 

 of Internal Eevenue, with the approval of the Secre- 

 tary of the Treasury, is authorized, whenever he shall 

 deem it to be necessary for the prevention of viola- 

 tions of this law, to prescribe that wine spirits with- 

 drawn under this section shall not be used to fortify 

 wines except at a certain distance prescribed by him 

 from any distillery, rectifying house, winery, or other 

 establishment used for producing or storing distilled 

 spirits, or for making or storing wines other than 

 wines which are so fortified, and that in the building 

 in which such fortification of wines is practiced no 

 wines or spirits other than those permitted by his 

 regulation shall be stored. The use of wine spirits 

 free of tax for the fortification of sweet wines under 

 this act shall be begun and completed at the vineyard 

 of the wine grower where the grapes are crushed and 

 the grape juice is expressed and fermented, such use 

 to be under the immediate supervision of an officer of 

 internal revenue, who shall make returns describing 

 the kinds and quantities of wine so fortified, and shall 

 affix such stamps and seals to the packages containing 

 such wines as may be prescribed by the Commissioner 

 of Internal Revenue, with the approval of the Secre- 



' tary of the Treasury ; and the Commissioner of Inter- 

 nal Eevenue shall provide by regulations the time 



I within which wines so fortified with the wine spirits 

 so withdrawn may be subject to inspection^ and for 

 final accounting for the use of such wine spirits and 

 for rewarehousing or for payment of the tax on any 

 portion of such wine spirits which remain not used in 

 fortifying pure sweet wines. 



SEC. 46. That wine spirits may be withdrawn from 

 special bonded warehouses at the instance of any per- 

 son desiring to use the same to fortify any wines, in 

 accordance with commercial demands of foreign mar- 



; kets, when such wines are intended for exportation, 

 without the payment of tax on the amount of wine 

 spirits used in such fortification, under such regula- 



| tions, and after making such entries, and executing 



I and filing with the collector of the district from which 

 the removal is to be made such bonds and bills of 

 lading, and giving such other additional security 

 to prevent the use of such wine spirits free of tax 

 otherwise than in the fortification of wine intended 

 for exportation, and for the due exportation of the 

 wine so fortified, as may be prescribed by the Com- 

 missioner of Internal Revenue, with the approval of 

 the Secretary of the Treasury ; and all of the provis- 

 ions of law governing the exportation of distilled 

 spirits free of tax, so far as applicable, shall apply to 

 the withdrawal and use of wine spirits and the ex- 

 portation of the same in accordance with this section ; 

 and the Commissioner of Internal Revenue is author- 

 ized, subject to the approval by the Secretary of the 

 Treasury, to prescribe that wine spirits intended for 

 the fortification of wines under this section shall not 

 be introduced into such wines except under the im- 

 mediate supervision of an officer of internal revenue, 

 who shall make returns describing the kinds and 

 quantities of wine so fortified, and shall affix such 

 stamps and seals to the packages containing such 

 wines as may be prescribed, by the Commissioner of 

 Internal Revenue, with the approval of the Secretary 

 of the Treasury. Whenever such wine spirits are 

 withdrawn as provided herein for the fortification of 

 wines intended for exportation by sea they shall be 

 introduced into such wines only after removal from 

 storage and arrival alongside of the vessel which is to 

 transport the same ; and whenever transportation of 



such wines is to be effected by land carriage the Com- 

 missioner of Internal Revenue, with the approval of 

 the Secretary of the Treasury, shall prescribe such 

 regulations as to sealing packages and vehicles con- 

 taining the same, and as to the Fupervision of trans- 

 portation from the point of departure, which point 

 shall be determined as the place where such wine 

 spirits may be introduced into such wines to the point 

 of destination as may be necessary to insure the due 

 exportation of such fortified wines. 



SEC. 47. That all provisions of law relating to the 

 reimportation of any goods of domestic growth or 

 manufacture which we're originally liable to an in- 

 ternal-revenue tax shall be, as far as applicable, en- 

 forced against any domestic wines sought to be reim- 

 ported ; and duty shall be levied and collected upon 

 the same when reimported, as an original importa- 

 tion. 



SEC. 48. That any person using wine spirits or 

 other spirits which have not been tax-paid in fortify- 

 ing wine otherwise than as provided for in this act, 

 shall be guilty of a misdemeanor, and shall, on con- 

 viction thereof, be punished for each offense by a fine 

 of not more than two thousand dollars, and for every 

 offense other than the first also by imprisonment for 

 not more than one year. 



SEC. 49. That wine spirits used in fortifying wines 

 may be recovered from such wine only on the prem- 

 ises of a duly authorized grape-brandy distiller ; and 

 for the purpose of such recovery wine so fortified may 

 be received as material on the premises of such a dis- 

 tiller, on a special permit of the collector of internal 

 revenue in whose district the distillery is located; 

 and the distiller will be held to pay the tax on a 

 product from such wines as will include both the al- 

 coholic strength therein produced by the fermenta- 

 tion of the grape juice and that obtained from the 

 added distilled spirits. 



SEC. 50. That on and after the day when this act shall 

 go into effect, all goods, wares, and merchandise previ- 

 ously imported, for which no entry has been made, 

 and all goods, wares, and merchandise previously en- 

 tered without payment of duty and under bond for 

 warehousing, transportation, or any other purpose, 

 for which no permit of delivery to the importer or his 

 agent has been issued, shall be subjected to no other 

 duty upon the entry or the withdrawal thereof than, 

 if the same were imported respectively after that day : 

 Provided^ That .any imported merchandise deposited 

 in bond in any public or private bonded warehouse 

 having been so deposited prior to the first day of Oc- 

 tober, eighteen hundred and ninety, may be with- 

 drawn for consumption at anv time prior to February 

 first, eighteen hundred and ninety-one, upon the pay- 

 ment of duties at the rates in force prior to the pas- 

 sage of this act : Provided, further, That when duties 

 are based upon the weight of merchandise deposited 

 in any public or private bonded warehouse said du- 

 ties shall be levied and collected upon the weight of 

 such merchandise at the time of its withdrawal. 



SEC. 51. That all goods, wares, articleSj and mer- 

 chandise manufactured wholly or in part m any for- 

 eign country by convict labor, shall not be entitled to 

 entry at any of the ports of the United States, and 

 the importation thereof is hereby prohibited, and the 

 Secretary of the Treasury is authorized to prescribe 

 such regulations as may be necessary for the enforce- 

 ment of this provision. 



SEC. 52. That the value of foreign coin as expressed 

 in the money of account of the United States shall be 

 that of the pure metal of such coin of standard value : 

 and the values of the standard coins in circulation of 

 the various nations of the world shall be estimated 

 quarterly by the Director of the Mint, and be pro- 

 claimed by the Secretary of the Treasury immediately 

 after the passage of this act and thereafter quarterly 

 on the first day of January, April, July, and October 

 in each year. 



SEO. 53. That all special taxes shall become due on 

 the first day of July, eighteen hundred and ninety- 

 one, and oii the first day of July in each year there- 



