CONGRESS. (THE TARIFF BILL.) 



219 



the articles so offered or exposed are of foreign manu- 

 i'acture and imported, or are of domestic manufacture, 

 shall be deemed the manufacturer thereof, and sub- 

 ject to all the duties, liabilities, and penalties imposed 

 DV law in regard to the sale of domestic articles with- 

 out the use of the proper stamps denoting the tax 

 paid thereon, and all such articles, of foreign manu- 

 facture shall, in addition to the import duties imposed 

 on the same, be subject to the stamp tax prescribed in 

 this act. 



SEC. 47. That whenever any article upon which a 

 tax is required to be paid by means of a stamp is sold 

 or removed for sale by the manufacturer thereof, 

 without the use of the proper stamp, in addition to 

 the penalties imposed by law for such sale or re- 

 moval, it shall be the duty of the Commissioner of 

 Internal Revenue, within a period of not more than 

 two years after such removal or sale, upon such in- 

 formation as he can obtain, to estimate the amount of 

 the tax which has been omitted to be paid, and to 

 make an assessment thereof upon the manufacturer 

 or producer of such article. He shall certify such 

 assessment to the collector, who shall immediately 

 -demand payment of such tax, and, upon the neglect 

 or refusal of payment by such manufacturer or pro- 

 ducer, shall proceed to collect the same in the man- 

 ner provided for the collection of other assessed taxes. 



DISTILLED SPIRITS. 



SEC. 48. That on and after the passage of this act, 

 there shall be levied and collected on all distilled 

 spirits in bond at that time, or that have been or that 

 may be then or thereafter produced in the United 

 States, on which the tax is not paid before that day, 

 a tax of one dollar and ten cents on each proof gallon 

 or wine gallon when below proof, and a proportionate 

 tax at a like rate on all fractional parts of such proof 

 or wine gallon : Provided, That, in computing the tax 

 on any package of spirits, all fractional parts of a gal- 

 lon less than one tenth shall be excluded. 



The Commissioner of Internal Revenue, with the ap- 

 proval of the Secretary of tlje Treasury, shall prescribe 

 and furnish suitable stamps denoting the payment of 

 the internal-revenue tax imposed by this section; 

 and until further stamps are prepared and furnished, 

 the stamps now used to denote the payment of the 

 internal-revenue tax on distilled spirits shall be af- 

 fixed to all packages containing distilled spirits on 

 which the tax imposed by this section is paid; and 

 the Commissioner of Internal Revenue shall, by 

 assessment or otherwise, cause to be collected the tax 

 on any fractional gallon contained in each of such 

 packages, as ascertained by the original gauge, or re- 

 gauge when made, before or at the time of removal of 

 such packages from warehouse or other place of stor- 

 age ; and all provisions of existing laws relating to 

 stamps denoting the payment of internal-revenue tax 

 on distilled spirits, so far as applicable, are hereby 

 extended to the stamps provided for in this section. 



That the tax herein shall be paid by the distiller 

 of the spirits on or before their removal from the dis- 

 tillery or place of storage, except in case the removal 

 therefrom without payment of tax is authorized by 

 law ; and (upon spirits lawfully deposited in any dis- 

 tillery warehouse, or other bonded warehouse, estab- 

 lished under internal-revenue laws) within eight 

 .years from the date of the original entry for deposit 

 in any distillery warehouse, or from the date of the 

 original gauge of fruit brandy deposited in special 

 bonded warehouse, except in case of withdrawal 

 therefrom without payment of tax authorized by law. 



SEC. 49. That warehousing bonds and transporta- 

 tion and warehousing bonds, conditioned for the 

 payment of taxes on all distilled spirits entered for 

 deposit into distillery or special bonded warehouses 

 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 eiirht years; as to fruit 

 brandy, from the date of the original gauge ; and as 



to all other spirits, from the date of the original entry 

 for deposit ; and all warehousing bonds or transporta- 

 tion and warehousing bonds conditioned for the pay- 

 ment of the taxes on distilled spirits entered 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. 



For Additional Tax. The Commissioner of In- 

 ternal Revenue may require the distillers of the spirits 

 to give bonds for the additional tax, and before the 

 expiration of the original bonds shall prescribe rules 

 and regulations for re-entry 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 re- 

 moval of the spirits trom warehouse, and within eight 

 years ; as to fruit brandy, from the date of the origi- 

 nal gauge, and as to all other spirits from the date of 

 original entry for deposit. If the distiller of the spir- 

 its fails or refuses to give the bond for the additional 

 tax, or to re-enter and rebond the spirits, the Com- 

 missioner of Internal Revenue may proceed to collect 

 the taxes now provided by law for failure or refusal 

 to give warehousing bonds on original entrv into dis- 

 tille^ry warehouse or special bonded warehouse, and 

 the provisions of section 4 of the act of May 28, 1880 

 (Twenty -first Statutes, 145), 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 under such regulations as the Com- 

 missioner 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. 



Distillers' Notices. -SEC. 50. That the distiller of 

 any distilled spirits deposited in any distillery ware- 

 house, or special bonded warehouse, or in any gen- 

 eral bonded warehouse established under the provi- 

 sions of this act, may, prior to the expiration of four 

 vears from the date of origimtl gauge as to fruit 

 brandy, or original entry as to all other spirits, file 

 with the collector a notice giving description of the 

 packages containing the spirits, arid request aregauge 

 of the same, and thereupon the collector shall direct 

 a gauger to regauge the spirits, and to mark upon 

 each such package the number of gauge or wine gal- 

 lons 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 of the distiller thereof, 

 taxes shall be collected only on the quantity of dis- 

 tilled 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 gallon for three and four months, two 

 gallons for five and six months, two and one half gal- 

 lons 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 gal- 

 lons 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 gal- 

 lons 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, forty-two, forty-three, and forty-four 

 months, nine gallons for forty-five, forty-six, forty- 

 seven, and forty-eight months, and no further allow- 

 ance shall be made: And provided further, lhatu 

 case such spirits shall remain in warehouse alter tne 



