220 



CONGRESS. (THE TARIFF BILL.) 



same have been regauged, the packages containing 

 the spirits shall, at the time of withdrawal from 

 warehouse and at such other times as the Commis- 

 sioner of Internal Revenue may direct, be again re- 

 gauged or inspected, and if found to contain a larger 

 quantity than shown by the first regauge, the tax 

 shall be collected and on the quantity in each such 

 package as shown by the original gauge : And pro- 

 r i<lcd "further, That taxes shall be collected on the 

 quantity contained in each such package as shown 

 by the original gauge: Ami prorided further, That 

 taxes shall be 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 ot original 

 entry or gauge: Provided, also, That the foregoing 

 allowance of loss shall apply only to casks and pack- 

 ages of a capacity 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 packages of less capacity than twenty gallons : And 

 provided further, That the proof of such distilled 

 spirits sha'll not in any case be computed at the time 

 of withdrawal at less than one hundred per centum. 



SEC. 51. That the Commissioner of Internal Reve- 

 nue shall be and is hereby authorized, in his discre- 

 tion, and upon the execution of such bond as he may 

 prescribe, to establish one or more warehouses, not 

 exceeding ten in number in any one collection dis- 

 trict, to be known and designated as general bonded 

 warehouse and to be used exclusively for the storage 

 of spirits distilled from materials other than fruits, 

 each of which warehouses shall be in the charge of a 

 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 ware- 

 house shall be under the control of the Collector of 

 Internal .Revenue of the district in which such ware- 

 house is located, and 1 shall be in the joint custody of 

 the storekeeper and proprietor thereof, and kept se- 

 curely locked, and shall at no time be unlocked or 

 opened or remain open except in the presence of sucli 

 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 

 further regulations as the Commissioner of Inter- 

 nal Revenue, with the approval of the Secretary of 

 the Treasury, may prescribe. 



SEC. 52. That any distilled spirits made from ma- 

 terials other than fruit, and lawfully deposited in 

 a distillery warehouse, may, upon application of the 

 distiller thereof, be removed from such distillery 

 warehouse to any general bonded warehouse estab- 

 lished under the provisions of the preceding section, 

 and the removal of said spirits to said bonded ware- 

 house shall be under such regulations, and after mak- 

 ing 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 such other additional security as may be 

 prescribed by the Commissioner of Internal Revenue 

 and approved by the Secretary of the Treasury. 



The Stamp. SEC. 53. That all spirits intended for 

 deposit in a general bonded warehouse, before being 

 removed 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. 



SEC. 54. That any spirits removed in bond as afore- 

 said may, upon its arrival at a general bonded ware- 

 house, be deposited therein upon making such en- 

 tries, filing such bonds and other securities, and under 

 such regulations as shall be prescribed by the Com- 

 missioner 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 such 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 distil- 

 lery warehouse, and before withdrawal, except as 

 hereinafter provided. 



SEC. 55. That any spirits may be withdrawn once 

 and no more from one 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 the with- 

 drawal 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, oonds, and bills of lading as the Commissioner 

 of Internal Revenue, with the approval of the Secre- 

 tary of the Treasury, may from time to time prescribe ; 

 and the bonds covering spirits in general bonded 

 warehouses shall be given by distillers of the spirits 

 and shall be renewed at such times as the Commis- 

 sioner of Internal Revenue may by regulations re- 

 quire. 



Provisions extended. SEC. 56. That the provisions 

 of existing law in regard to the withdrawal of distilled 

 spirits from warehouses upon payment of tax, or for 

 exportation, or for transfer to a manufacturing ware- 

 house, 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 ac- 

 cident, are hereby extended and made applicable to 

 spirits deposited in general bonded warehouse under 

 this act. 



SEC. 57. Whenever distilling shall have been sus- 

 pended at any distillery for a period or periods aggre- 

 gating six months during any calendar year, and the 

 quantity of spirits remaining in the distillery ware- 

 house does not exceed five thousand proof gallons, or 

 whenever, in the option of the Commissioner of In- 

 ternal Revenue, any distillery warehouse or general 

 bonded warehouse is unsafe or unfit for use, or the 

 merchandise therein is liable to loss or great wastage, 

 he may in either such case discontinue such ware- 

 house, and require the merchandise therein to be 

 transferred to such other warehouse as he may desig- 

 nate, and within such time as he may prescribe ; and 

 all the provisions of section 3272 of the Revised Stat- 

 utes of the United States relating to transfers of spir- 

 its from warehouses, including those imposing penal- 

 ties, are hereby made applicable to transfers to or 

 from general warehouses established under this act. 



OnT Removed Spirits. SEC. 58. 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 

 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 imme- 

 diately 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 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 de- 

 posited in a general bonded warehouse or special 

 bonded warehouses, other than the loss provided for 

 in section 3221 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 package or 

 cask, 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 



