394 FORTY-FOURTH CONGRESS. Sess. II. Orr. 114. 1877. _ Wi’¤h<lr aw ai Sec. 5. That any brandy made from grapes may be withdrawn once
and no more from one special bonded warehouse for transportation to
‘'Ianother special bonded warehouse; and such brandy shall, on its ar-. rival at the second special bonded warehouse, be immediately entered therein, from which warehouse it shall be withdrawn only on payment of the tax or for immediate exportation. In case the brandy withdrawn is intended for deposit in another special bondedwarehouse, an additional stamp, indicative of such intention, shall be alhxed to each package withdrawn, as in the case of brandy withdrawn from a distillery intended to be so deposited. And in case the brandy is intended for exportation, an engraved stamp indicative of such intention, shall be affixed to each package so removed, as in the case of spirits withdrawn from a distillery bonded warehouse for exportation, under the provisions of section thirty-three hundred and thirty, Revised Statutes: all the provisions of which section not inconsistent with this act are hereby made applicable to such withdrawals. And all withdrawals authorized bylaw of grape-brandy from any special bonded warehouse shall be upon making such withdrawal entries, and under such regulations, and unless the withdrawal is upon payment of tax, upon the execution of such bonds and bills of lading as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Export bonds given under the provisions of this act shall be canceled upon the production of such certificates of landing as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treas ury, may prescribe, or upon proof of loss at sea satisfactory to the Commissioner of Internal Revenue. And the provisions of existing law relative to an allowance of loss by casuality in a distillery bonded ware house are hereby made applicable to brandy stored in special bonded warehouses, in accordance with the provisions of this act. l’r<>visi<»us an Sec. 6. That the provisions of existing law in regard to the exporta- Pl*°‘l mf ”}‘°"’j‘ tion of distilled spirits are hereby extended so as to permit the exporta- {,;.2;::hfl gW °` tion from special bonded warehouses of grape brandy free of tax in any ` original cask containing not less than twenty gallons, and for the exportation of grape brandy upon which all taxes have been paid, with the privilege of drawback in quantities of not less than one hundred gallons, and in the distillers’ original cask, containing not less than twenty nine gallons each. ' llisconiiiiuu n ce Sec. 7 That whenever, in the opinion of the Commissioner of Internal ¤»i'gv=¤r<=}i<>¤;_¤<=- (__(_ Revenue, any special bonded warehouse is unsafe or unfit for use, or 1* S‘*'W"’l" "$ " the inerchandize therein is liable to loss or great wastage, he may discontinue such warehouse, and require the merchandize therein to be transfered to such other warehouse as he may designate, and within such time as he may prescribe ; and all the provisions of section thirty two hundred and seventy two of the Revised Statutes of the United States, relating to transfers of spirits from warehouses, including those imposing penalties, are hereby made applicable to transfers from special bon ded warehouses.V Tex <·¤¤ l>_¤‘<¤¤<l>‘ Sec. 8. That the tax upon any brandy distilled from grapes, removed
- $'f;"5';f
- :mf""Sfmt from the place where it was distilled, and in respect of which any ren,,,!,,,,}quireinent 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 immediately demand payment of such tax, and, upon the neglect or refusal of payment by the distiller, shall procccd to collect the same by distraint. But this provision shall not exclude any other remedy or proceeding provided by law. Payinonr of tux Sec. 9. That nothing in this act shall be construed asextending the not e><t<·¤<l<=<l he time in which the tax on brandy made from grapes shall be paid beyond Y°“‘l “"°° Y"*’·"S· three years from the day on which the taxable quantity—is ascertained by the gauger; and all brandy made from grapes, found elsewhere than in a distillery or special bonded warehouse, not having been removed therefrom according to law, and all brandy on which the tax has not
