765 ,5 TITLE 26.--INT lnss by accldangfél tire or other unavoidable accident, shall l applicable to spirits deposited lu general bonded warehouse (Ang. 27, 1894, c. 349, § 56, 28 Stat; 586.) ’ > at _ 400. Same; tax an spirltq ~mtlawfuI»ly_ rem¤v¢d_ from dl: tlllery warchausc $0 `general bonded warelcause; cxceasiv lass.-—-'l`lle tax upon any distilled spirits removed from a dl: {mai-; w&1‘€hG¤S6 fol‘ délwgit {I1 a· g§lle1‘a1_b0mlcd warhahpus and ln respect oz! which any applicable requirement ot thié cha] tar is not complied with, shall, at) anytime Wh0Hrk‘[lQ\Vl€(lg€ c nail; fact is obtained by the Commissioner of Internal Reavenw ln aésnssetl by l1im·up<m the dlstlller of the same, and rcturne an the collector, who shall immediately demand payment < sag}; tax, and Iupontha neglect dt payment by the dlstl1ler,sha prwaad to collect the same by distralnt; But this provlsic shall nat exclude any tithe: remedy or D1‘0C€€(uDg= provided b law to enforce the- payment ct the tax. It if shall appear 'z any time that there has been ·a· 19% oi distllléd splrlth fro: any cash or package deposited in a general bonded. warehous nl- apacialt banded warehouse, other than the loss p1·_qvlded tc lz; section 151 ot this title, which, in the opinion ol! the Cbn mlssionar of Internal Revenue, is excessive, hcl may lnstrucl th Caliente: ict tha district ln which, the loss ,11aa occufrexl 1 require the withdrawal from warehouse bt such cask orpackal niidistlllell spirits and topollecl the tax accrued upon. th l arlginal quanllty of distilled `splrita entered into the wart llama ln such cul: or package, lass oulyl the allowance for los pmvided by law. It the`.»sa_ld·tax ·lS not paid on demand th collector shall répcrt the amount due, as shown hi the origin; gauge, upon his Sncx; nionthly list., and lt shall bg amassed an cnllnctetl as other taxes are assessed and collected. 1 (Aug. ‘2 1594, c. 8@, I 58,% Stat.»566.), · · . - · 461. &ma; failure to dwaqlt iu, warehouse in . time, c removal wltiwnt compliance with lnw,·-—In casa any dlstille spirits removed from a distillery warehouse far deposit lu _ g·,¤naral bonded warehouse shalli fall to be deposited Q ln sué general bonded warehcglaa within, tan days after such rs nzaval, al- within the tlinc spéclhed in any bond, given on suc] wnmval, or lt any distilled spirits deposited in any genera handed wairahaaaa shall be takén tl1amfr0m,_ for export cn ntllnrlvlaa, without full compllanéa with the provisions at thi cnapn·r,, ancl with the raqnlramanta of any regulations mad thm·ns~nn1nr, and with tha terms. of any bond given ml such re nlnval, or it any distilled spirits which have been deposlta la a annaral bonded wamhouaa shall be tound alsawhara, an having been rammed tharafrdm according to law, ani pexaa: wha shall be guilty at such {allure, cr any person who aha! ’ in any mannarav lala in any provision nt 246, 383, 371 372. 393 ta 499, and 497 of this, title, shall be subject, on coz vlntlnn, ta a aha at not less than $109 nn: mam than $5,009, 0 ta ltnpdnonmant tar nat lam than months no:} mma, tha: thrna years fn: avery such failure or violation; and the spirit aa in which auch tallma or violation, ar unlav»·tt1l, ra,m¢£va shall take placn be férialtad to tha United Staten. (Aug , 27, wal, nl ala, 5 na, w am. wa.} t 7 492. Bands; in »= snx&cnm daring pmhihltloa P£!$9é.——Wh%§ any dlstlllall spirits intaxldacd far beverage pun Wawll shall bs Noted in any distillery, hnndad wamhausa, cn spanlal ax- gaaaral mndad warnhaam, and, pursuant tc aa; Act nt Cnagrm tm pmclamatian at tha Prnaldnat at tha Unltal Stalas; can not he lawfully aald or rnnlawad tram aay nucl warahnllaa during the at prahlhltzlnn hand by auch Ac ~01‘ praclamatlan, all wamhaualng honda nr { nnpnrtantian an warahimslng hands condltlaned ta: tha pay by ant: at tai —as any auch spirits aa stared an tha data nach Ilan take want ahall as in all such spirits actually atarad ba can twlnd and discharged, , provlllad tha dlatillar af such spirit. shall ia lieu ni auch hands andtprlar ta their cancallatlan exe cute a hand in a penal hum at nat lass than $10,000, will if
PERNAL REVENUE § 406 re suretles satisfactory to the collector of the dlstrlct,.cendls. tioned that the principal shell, during the period of such prehibition, safely keep or cause to ébe kept in good cenditien ell g- such spirits and the warehouse in which the same are stored, ·e and shall not remove or suffer to be removed from warehouse, s- contrary to law, any such spirits during the period of such e, prohibition.; and the bond herein prescribed shell be in such p. further sum and shall contain such further conditions ns the >t commissioner, with the approval of the Secretary, may by regu- B, lations require. The distiller mny, subject to the provisions 4 of this section, be permitted to retain in any such bonded were- ); house distilled spirits on which} under the terms of any exist- 11 lng bond, the `taxr imposed thereon becomes due end payable .¤ prior to the date such prohibition takes enect. On the remove} ,y of such prohibition the distiller »shnl1,nns to all spirits ns te, It which t the bonded period fixed) by lqw has not expired end m whlch remain stored in warehouse, execute new and satis-
- , factory bond in the form required by law, conditioned for the
,1- payment {of the tax on nll such spirits; and all proylsiens ef g, law relating to; such bonded werehouses. er the storage et ,g spirits. therein, br to the exeentienm Si new or additional bends,
- 0 K so far as applicable, shell continue in force ns to ell distilled
Q6 spirits rebonded nude! W6 provisions o£_ this section. (Feb. 24, ,8 1919, c. 18, § (b), 40 Stat. 1105.) I , B. I 403. Forfciture. ef. spirits yarhifnlly remand. fmm distil- ,8 lery.,-A-All distilled spiriteteund elsewhere than ln e distillery, ,& distillery (warehouse, or ether bonded warehouse, not having il been removed therefrom nccerding to lew, shell be forfeited _d. to the UnitedStates. »(R. S. 5 3%%; Feb. 18, 1875, c. 89, 5 1, 18 y, Stat. 319; Mar. 3, IS71', c. 11}. I 1.,19, Stat. 3%; Aug. 27, 1%-4, ~ S. 349,*; 51, 28 sm. sez.; ; · · . · ,, ( 404{Remeval or concealment of s§rlts_ cmtnry te kw.--- ,1, enever eny person rerneyes, or sjlds crnhets in the renxeyel n 'Rny distilled spirits on which the tax has net been peid, te h` ; lace other than the bonded wnreleense pmvléed by law, er ,. con W =·— is or aids in the concealment et nny spirits ee removed, h S or removes, Fer. aids er abets in the removal et any éietilled L; spirits {rem any distillery warehouse, or other veerehense fer ,,_· dlstlllbd spirits authorized by law, in any manner ether then is Ls provided by law, or conceals. or aids in the concealment of eeny B e spirits se removed he slrnll he liehle to n pennlty et double the 3. tax imposed on: such distilled spirits se remeved er eeneenled, d and shell M Hned. not less than $2QO ner more then $5,909, and ,t S imprisoned not' less then three menths (ner mere then three Q yenrs; (R. S. 5 3298; Mer. 3, 187*7, e. 114, 55 1, 2, 19 Sint. 393; Lg Aug. 27, 1894} c. 349. S 52, 28 Stat. 5%.) ‘ [_ 405. Stérekeeper tlnlnwfnlly removing er illewing te he I. remleved.——Wmneyer any stnrekeeper er ether persen in the .g employment of the United Stntes, having Qchegége of n H warehouse; removes or ellowste be removed therefrenr eny ensk 3 or other peckege, without nn order er permit. ets the enl leemrt· ,1 or which hes. not been merked er etamped in the manner re-
- _ quired by Slew; or removes nr yellews ee be remeyed any pert
ot the contents of any seek er mckege depeeitecl therein, he R shall be immediately disml@ frem emee or ernplnyment, end
be need not less than $500 ner more than @069, and imprisoned
rr not lem than three months nor more than twe years. (R. S. c1'_ 406. St¤r&eepers; warehénse banks me rename.-Ex-ery tx sterekmner shell keep n nsereheese beck, which shell at all st times be open to the examination of nny revenue enicer, ansi ai shell enter therein an account et all nrtlclee degeositeé ln the n wnrehmxse to which he isenesigned, indicating in each, case the s , date at depeslt, by wheni menntnctnred nr produced, the.nnn1= k- ner and dwcriptien of the pecknge end centente, the quantities s etherein, the marks end eerinl numbers therenn, and by whom. »· nuged, :insp& ted, "er welghed,`n·1sxcl, It dietilletl spirits, the E1 l umber of gauge er wine gallons, of proof gallons, nm} of
