THIRTYJZIGHTH CONGRESS. Sess. I. Ch. 20. 1864. 15 attempted to be evaded, to be recovered and applied as other penalties provided by the act heretofore mentioned. And the spirits and other ar- Custody or ticles which shall be S0 seized by any collector or deputy collector shall, g;3l;§;¥}fl;l.l;§0_ during the pendency of such proceedings, be delivered to the marshal of cwiiugg, said district, and remain in his care and custody, and under his control, until final judgment in such proceedings shall be rendered: Provided, how- · · l ever, That when the property so seized may be liable to perish or become ca£’?);‘s';::<{€ greatly reduced in value by keeping, or when it cannot be kept without me pml;,c,.g>,_ great expense, the owner thereof or the marshal of the district may apply to the assessor of the district to examine said property; and if, in the opinion of said assessor, it shall be necessary that the said property should be sold to prevent such waste or expense, he shall `appraise the same; and the owner thereupon shall have said property returned to him upon giving bond in such form as may be prescribed by the commissioner of internal revenue, and in an amount equal to the appraised value, with such sureties as the said appraiser shall deem good and sufficient, to abide the final order, decree, or judgment of the court having cognizance of the case, and to pay the amount of said appraised value to the marshal or otherwise, as he may be ordered and directed by the court, which bond shall be filed by said appraiser with the commissioner of internal reven_ue. But if said owner shall neglect or refuse to give said bond, the appraiser- shall issue to the marshal aforesaid an order to sell the same. And the said marshal shall thereupon advertise and sell the said property at public auction in the same manner as goods may be sold on final execution in Said district. And the proceeds of the sale, after deducting the reasonable costs of the seizure and sale, shall be paid to the court aforesaid, to abide its final order, decree, or judgment. Sec. 3. And be it further enacted, That all distilled spirits upon which _ Cei~mip_dis— an excise duty is imposed by law may be exported without payment of 'my said duty, and, when the same is intended for exportation, may, without with],,,, payment being charged with duty, be removed under such rules and regulations Of duty'- and upon the execution of such transportation bonds or other security as the Secretary of the Treasury may prescribe; said bonds or other security to be taken by the collector of internal revenue of the district from which Such removal is made: Provided, That the said spirits shall be transported directly from the distillery or a bonded warehouse to axbonded warehouse established in conformity with the law and treasury regulations, at a port of entry of the United States, and used for the storage of distilled spirits, and be placed in charge of a proper officer of the customs, who, together with the owner and proprietor of the warehouse, shall have the joint custody of all the distilled spirits stored in said warehouse. And all the labor on the goods so stored shall be performed by the owner or proprietor of the warehouse, under the supervision of the officer of the customs in charge of the same, and at the expense of the said owner or proprietor; and the said spirits shall also be subject to the same rules and regulations, and be chargeable with the same costs and expenses, in all respects, to which other goods that are deposited in public store for exportation trom the United States may be subject. And no drawback shall Dmwbmgk not in any case be allowed on any distilled spirits upon which an excise duty ¤ll<>W€¤i, &<>· shall have been paid either before or after it shall have been placed in a bonded warehouse as aforesaid; but no provision of this act shall be con- gm,,;,, iam, strued to repeal existing laws which provide that distilled spirits may be ¤<¤¥ revealed removed from the place of manufacture or bonded warehouse for the pur- hereby' pose of being redistilled for exportation, or which provide for the manufacture for exportation of medicines, preparations, compositions, perfumcry, and cosmetics; or which provide for an allowance or drawback on cordials and other liquors when exported. Sec. 4. And be it further enacted, That from and after the passage of Duty on cot,. this act, in lieu of the duties provided in the act referred to in the first f<>¤-
