THIRTY—-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 449 sumption or sale, and in said accounts mentioned, at the time of rendering an account thereofi Sec. 46. And be it further enacted, That the collector of any district C¤ll€¤i°¤' may may grant a permit to the owner or owners of any distillery within his E§;§°§r;¥,l;°;;,§€ district to send or ship any spirits, the product of said distillery, after its out of district, the quantity and proof thereof shall have been ascertained by inspection &°· according to the provisions of this act, to any place without said district and within the United States; and in such case the bill of lading or re- Bill oflading in ceipt (which shall be in such tbrm as the Commissioner of Internal Reve- such °“”· nue may direct) of the same shall be taken in the name of the collector of the district in which the distillery is situate, and the spirits aforesaid shall be consigned, in such bill of lading or receipt, to the collector of the district in which the place is situate, whither the spirits is sent or shipped, and the amount of duties upon said spirits shall be stated in the receipt; and upon the arrival of the spirits, and upon the demand of the collector aforesaid, the agent of the distillery (and the name of the agent, for the convenience of the collector, shall always appear in the bill of lading or _ Wliattc appear receipt) shall pay the duties upon the said spirits, with the expense of ‘“ b‘u· freight, and every other expense which has accrued thereupon; and the said collector, upon the payment of the duties aforesaid, shall deliver the Duties. how bill of lading or receipt and the spirits to the agent of the said distillery; °°u°°t€d' and if the duties are not paid as aforesaid, then the said spirits shall be stored at the risk and cost of the owner or agent thereof, who shall pay an addition of ten per centum thereupon; and all the general provisions of this act, in reference to liens, penalties, and forfeitures, as also in reference to the collection, shall apply thereto, and be enforced by the collector of the district in which the spirits may be: Provided, That no Permitsto be permit shall be granted, under this section, for a quantity less than fifty l1£.;“‘,;$;fS*h”“ barrels: And provided, further, That the Commissioner of Internal Rev- y ` BHUO, under the direction of the Secretary of the Treasury, may make such further regulations, and require such further securities, as he may deem proper in order to protect the revenue, and to carry out the spirit and intent of this section. Sec. 47. And be it further enacted, That distilled spirits may be re- _Remova]ofdismoved from the place of manufacture for the purpose of being exported, d°g;’;{°°03“d or for the purpose of being redistilled for export, and refined coal oil may ` be removed for the purpose of being exported, after the quantity of spirits or oil so removed shall have been ascertained by inspection, according to the provisions of this act, upon and with the written permission of the collector or deputy collector of the district, without payment of the duties thereon previous to such removal, the owner thereof having rirst given B<>¤d· bond to the United States, with sufficient sureties, in the manner and form and under regulations prescribed by the Commissioner of Internal Revenue, and in at least double the amount of said duties, to export the Coming0n_ said spirits or oil or pay the duties thereon within such time as may be prescribed by the Commissioner, which time shall be stated in said bond: Provided, That any person desiring to give such bond shall first make oath, Appigmmt before the collector or deputy collector to whom he may apply for a per- ¥`°F;><>¤dt:> mit to remove any such spirits or oil, in manner and form to be prescribed me ° °° ` by said Commissioner, that he intends to export such liquors or oil, and that he desires to obtain said permit for no other purpose whatever; and any collector or deputy collector is hereby authorized to administer such oath: And provided, further, That no such removal shall be permitted Inwhatcases where the amount of duties does not exceed the sum of three hundred '°’;‘¤';;;;:°i dollars, nor in any case where the person desiring such permission has Pe ` failed to perform the obligation of any bond previously given to the United States for the removal of any such articles, until the same shall have been W fully kept and performed. And the collector of the district in which any ma l:);“cgg’fd such bond may be given is authorized to cancel said bond on payment of ceiigd, von. xi:. Pun.-57
