§ 389 TITLE 26.-11yr12 those imposing penalties, shall be applicable to , sfers from special bonded warehouses. (Mar. 3, 1877, § 7, 19 Stat. @4.) _ _ " . 389. Same; removal without compliance with law; assessment and collection of tax.-·The tax upon any brandy distilled from grapes or other fruits specilled in section 382 of this title, removed from the place where lt was distilled, and in `respect of which any requirement of sections 382 to 392, inclusive, of this title is not complied with, shall at any timewhen knowledge of such fact ls` obtained by the Commissioner of Internal Revenue, be assessed by him upon the distiller of the same, and returned to the"c0l1ector,=_who.`_ shall immediately demand pay- ment of sich tax, und, upon the neglect or refusal of payment by the distziller, shall proceed to collect the same by distmlnt. But this provision shell not exclude any othur remedy or pmceeding provided by law. (Mar. 3, 1877, c. 114, § 8, 19 Stat. 394; Oct. 18, 1888, c. 1194, '25 Stat. 560.)· ·_ , e ‘ 3%. Same; tine for payment of tex; ferfeitures.4--Nothing in sections 382 to 392, inclusive, of this title shell. construed as extending the Gmc in which the tax. on biemly made from gupes or other such fruits specilled in sec`tion_382 of this title, shall be paid beyond eight years from the day on which the taxable quantity? is ascertained bi thegauger; and all brandy so made found elsewhere than in a distillay or special bonded warehouse, not having been removed therefrom according to law, and all brandy on whlchthe tax has not been paid within eight years of the date of the original gauging shall be forfeited to the United States. Q (Mar. 3, 1877, c. 114, § 9, 19 Stat. 394; Aug. 27, 1%; c. 3~l9, $.49, 28 Stat. 563.) » _ 391. Same; mlm and regulqtiom.——·The Commissioner ot Interndl Revenue, with the approval of the Secretary of the Treasury, may make all needful rules and regulations for carry- ing into efect the provisions of sections 382 to 392, inclusive, of this tltle, and such regulations when made shall have dll the force and eteetot law. (Mu.‘3, 1877, c. 114, 5 10, 19 Stat. 395.)* 392. Same; failure to depositfin warehouse or comply with otha provldons.——-In case any brandy speoliled in section 382 of this title removed from the distillery to; depodt in a peclal warehouse, shall fail to be deposited; in such wuxehoe within ten days thereafter, or within the time specified l any boncl given on such removal, or lt any such brandy deposited in guy special warehouse shall be taken therefrom for deposit in my _0¤JE!£1’Wl1`€hG11S¢, or for export, or otmrwlm, without full comy pllnnce with the , provisions ct sections 382 to M2, inclusive, ot this title, m1d_With the requireniente of any rginlqtldns made thaennder, and fwith the terms of any given on such removal, then any gereon who be guilty of such failure, and any mreon‘w}w shall in my manner violate any provisions of mid sections, or of the @lntions m•.& ln pnrsunnce .there·- of, shell be subject, on conviction to n Eno of not less than Sim nor more $6,009, and to ·~¤ bio: not less tmn three months not meme than three years, for every such hllnre or violation; and tm splrlti as to which meh failure or violation shall take nlnoe `snnll be forfeited to the United Stetes. (Mar. 3, 1877, c. 114, S 11, 19_ Stat. @5.) _ 393. G warehouses.-·~·’I‘he Gommlmlouer of Internal Bevmm is authorized, in his discretion and upon the execution of sucll bond as he may prescribe, to oetablish me or more warnhousw, not exceeding tm. in number In any one 00HGf(10!.l·di8t1'¥¢¥·, to In know!} Ind w e {Bd ll $&1‘&l bosom wuehonm, and to be mod exclusively tm: the of spirits from materials owes than trult, um of which wsrehonm snail be ln tho eh@ of; m- nomkeem gamer to be appointed, a¤•1@, trsnxnirod, and mldlu the um manhu as such moors ter womhousm are emulated, nwmed, »— >· and Esiery su& warehouse shall be undo: the control of the collector ot internal revenue of the district in which new warehouse is
FRNAL REVENUE 764 located, and shall be in the joint custody of the storckeeper and proprietor thereof, and kept·m·curely locked, and shall at . no time be unlocked or opened or remain open except in the presence oi such ntorekeepcr. or other person, who may gm designated to act for him, as provided in` the gash of dls1;i11€;·y warehouses; and such warchoum shall be under such furthe: regulations as thee Ocmmlssiongxr of Interugl Revenue, with the approval of the Seéretary of the Treasuryy may prescrille, , (Aug. 27, 1894, c. 349, I 51, 28 Stat. 564;) 394. Same; removal of ccrlain spirits to.-·Any distilled spirits made from materials other rhaxr tmit, and lavvfully deposited in a distillery warwouse, may, upon application or r the distiller thereqi, be removed from- such distillery warchouse to any general bonded warehouse es¤bl under me rr l provisions of the preceding section ;` and the r@val of said sgiirits to said géneral bonded warehouse shall be .mder such regulations, and after making such entries and exwutihg mul tiling with the cbllector of the district in which the spiirits were manufactured, Buch bonds and bills, M lading, and the giving of such ctherhadditlnual security, as may be p&lhed by the Commissioner of Internal Revenue and approved bk; the Secretary of the Treasury. (Aug. 27, _1$94, c. 349; S 52, 23 Smt. 395. Same; stamp am removal . tn.-—All spirits intended fmdeposit in a general bomled warehouse, before being removed from the distillery wareh0¤sc,- shall have amxcd to am package an engraved stu_mp indicative of such lntmtion, tc be pm. vided and furnished to the sereml collectors `as in the case of other stamps, and to be charged to thm and accounted for A in the same mxmcr. (Aug. 27, 1&—l, c. 3E, 5 53, E Stat. 565.) . -396. Same"; warehousing b0ada.—Any apirim remcved in win?} as aforesaid may, upon its arrival at a general bonded ware house, be? deposited therein upo¤ making.- meh `mtries, ming such bémds and othpr aecuritiu, and under @latic¤s· as shall be prescribed by the Ccmrnlxiuner of Internal Revenue, with the approval of the Secretary of the Treasury. It shall bg one- of the conditions ot the warehousing bond mverlag such · sbirits tha; the principal named in said bond shall Day the lax on the spirits as specmw in the entry or cause the dame to be paid within eight years from the datq ot the original entry ~ of the same into thél distillery warehouse, and hctsre with} drawn], except as hereinafter prcékled. (Au:. 27, lwé, c. 349, ¤54,28sm.6€s.)· · .- ‘ 397. Samr; "giwa by Qatllkra; reaewal d.·—-The bmda coveringx 'spiritiu in gamral bonded warwmuam shall he giyem by distillers of the spirits and shall bé rammed at smh timu as the Oommlmongr ct Inman Revenue may by @1atl¤¤s re— qulre. (Aug. 27,°1&4, c,·3·i9, S 55, Stat. 565r) _, - 398. Same: Withdrawal?-···Any mlrltamhy be withdrawn once and no more from cing bonded for transportation to another general handed war&wa¢,· and when in- A tended to lm nd withdrawn; shall ham nmxed thereto another general bonded warehoumztnmp »l¤&catim of such intention; and the withdrawal ct · midi!. and their tra¤StcrYZ> and entry lnmsuch general mmm shall beluudcr such regulations and upon me Bling at smh mmm, bonds, and bills ot lading as the Cnmmlpdmcr-or Raréntw. with the approval ct the Secretary at the T y, may, from time to time, prmcrlhc. (Aug. 27,·1&4, 4:..349, S 55,28 Stat. 565.) ‘ ~ _ 899. Sam;. prevwcm apphcable in aurita &@ted ha.-5- Thp provisions ot law lh regard m withdrawal ot glistlllzd spirlm tram warelwmes umm payméut at tax, or for exportation, or — mr &H¤ to; a manufacturing warehouse, and lu to the gmmhg, "mariing, b1\BmW, and mmplng ot the `wlrita- apos meh am‘ in rxard to withdrawals ~ for tha use of the United Qates or scienéhc lrwtithtions or colleges ot including {the pmylslom for allowance for
