148 FOBTY-SIXTH CONGRESS. Sess. II. Ch. 108. 1880. manufacture or distillation, or before removalto the distillery warehouse, shall not assess the distillcr for a deficiency 1H not producing eighty per centum of the producing capacity of his distillery as established bylaw when the deficiency is occasioned by sueh destruction, nor shall he, 111 such case, assess the tax on the spirits so destroyed. 1879- Gb- 125. Sec. 9. That section seven of an act entitled "A.n act amend the 8**** 20· 341* laws relating to interna.l revenue", approved March first, eighteen hundred and sevc11ty-nine, be repealed. _ R- $-33291 Sec. 10. That section thirty-three hundred and twenty-nine of the A‘“°“d°d· Revised Statutes of the United States be amended by striking out after the word "exportcd," in the fifty-sixth line, the words “at the rate of seventy cents per proof gallon," and inserting in lieu thereof the word_ “ ninety "; and by striking out the words “ in quantities of not less than one thousand gallous," in the third line thereof; and by inserting the word “paokagcs", after the word “casks”, in the fifth line thereof. _ R. S. 3330, Sno ,11. That section thirty-three hundred and thirty of the Revised Am°¤d°d· Statutes of the United States be amended by striking out the words “ in quantities of not less than one thousand gallons," in the third line, and inserting in lieu thereof the words “or packages ". 187% **11- 1251 Sue. 12. That section twelve of an act entitled “An act to amend the Smtr 20* 34* laws relating to internal revenue", approved March first, eighteen hundred fllld seventy-nine, be amended by striking out after the word "liquors", in the sixth line thereof, the words “ and no cask or other package, such as is liereinbefore mentioned, in which distilled spirits, wines, or malt liquors have been imported, shall be used to contain domestic distilled spirits, under penalty of the forfeiture of such reused cask or package and the contents thereof." 187% ***3 125:; Sec. 13. That section thirteen of an act entitled "An act to amend the Sim" 2 ’ 34 ‘ laws relating to internal revenue", approved March first, eighteen hundred and seventy-nine, be amended by striking out after the word “sa1c", in the eighth line thereof, the following: “Or shall, for such purpose, manuflicturc, use, or have in possession any cask or package made in imitation of, or intended to be in the similitude of such imported casks or packages, with any imitation of such marks or brands thereon," and by striking out after the word “ sold," in the fifteenth line thereof, the word “ manufactured ". ' 1879, cb. 125, Sec. 14. That section twenty of an act entitled "An act to amend the $****-1 2*% 351- laws relating to internal revenue", approved March first, eighteen hundred and seventy-nine, be amended by striking out all after the number of said section and substituting therefor the following: Withdrawal for That under such regulations and requirements as to stamps, bonds, ¤¤D<>Fi W ifi h 0*1 li and other security as shall be prescribed by the Commissioner of Internal V“Ym°“t° mx' Revenue, any manufacturer of medicines, preparations, compositions, perfumerics, cosmetics, cordials, and other liquors, for export, manufacturing the same in a duly constituted manufacturing warehouse, shall be authorized to withdraw, in original packages, from any distillery warehouse, so much distilled spirits as he may require for the said purpose, without the payment of the internal-revenue tax thereon." Leakage. Sec. 15. That where spirits are withdrawn from distillery warehouses for transfer to iiianufacturiiig warehouses, under the provisions of this act, it shall be lawful, under such rules and regulations and limitations as shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, for an allowance to he made for leakage or loss by any unavoidable accident, and without any fraud or negligence of the distillcr, owner, exporter, carrier, or their agents or employees, occurring during transportation from a distillery warehouse to a manufacturing warehouse. 11.8.3314, Sec. 16. That section thirty-three hundred and fourteen be amended Am°¤d°‘r by striking out all after the said number, and substituting the following: “ The books of tax-paid stamps issued to any collector shall be charged to his account at the full value of the tax on the number of gallons represented on the stamps and coupons contained in said books; and
Page:United States Statutes at Large Volume 21.djvu/178
This page needs to be proofread.