my TITLE 26.-INTE pls may number ot packages of spirits of the mm kigd, dwar- 2;;: amy io proof, hut produced at the ammo distillery by the tmoo dlmiloxg may be mingled tcgotha in a dotom provided guy mat. lmi imihing heroin shall authorize or permit, my mingling of dwomat woducts, or of tho uma pxyodocts .»€ dimroot dtstllllng ooamns, or the addition or tho mbtrnction uf om solmtoooo or matorial or tw apgllcndou ot any memod or pmcew to alter ot change in any way tho original condition sal` omarootor or tho modoct except as herein authorized; nor gm; moto be ot tho same time M tho bottling room of any gmmltol warehouse %!R1 Spirits caterer! for withdrawal upon pay-
- ¤¤·~m* of tho tax and any spirits www for export. Under smh
- ·¤~
- u§oti•ms and limitations as tm Commlmono: of Inmml
izwomso. with the approval ot the Soaotury ot tho Treasury, may ;»rost·:·ibe: tho provisions of this section ané sections 412 go as of this title my be mdo to apply to the bottling and aaxoiog of fruit brandy in special bonded warchoosg. Every mstie when @1iod @:.11 have s1&xod thereto J.nd_pnssing oyot me olouth of the game sock suitable adho§vo engraved skip >\Hlii{§ as may be ptoscdbgl, as hereinafter ptcvlm, audshall to pookod into cam to cmtnlu six bottlu or ultiplco thueot, gm in the aggmute mt lass than two not more than ive gailom in ouch cam, which shall be immediately removed from me distlliay pomisu. Each of suclracasu shnllhavo am;od‘ siwrozo a sum denoting the number ot gallons "tboroin contained, sock stmp to be amxod to tho case before its removal from the wszchouse, sod such stgmps shall have 4 cash value or 10 cents each. and uml! be charged at that unto to the col- 1t·(·ro:·s to ssjho lssuajl, and shall be paid for et that mite by me distlilor or ovmo 'usiug the mpg,. And there shall bo plainly bzgrncd on the §de of each CISB, to bc_ known as the` Government side, tm moot of the » spirlts, the rwstercd dissillory xmoabing tho State and district in which tho distillerjr is located, tho mal ¤@_ of tho mctunl bona Edo tillor, the was md dlstilliug oeasoo, whether spring or fallin; original imgmtiou ot mtr! into bond, and the date ot bottling, and me some wording shall be placed upon tho adhesive engraved ptrip stamp over the mouth of homo. It Being undbrstood mat tho spring season shall Include tm mmths —trom‘Jo¤unry‘ to July, and the tall mam the monmn from Julytollsmpnry. Am no tr;do·msrko shall be {mt opon any bottlo imlms the real mm of the actual bm; Bde dhtillér shall, also be plncw commlcxzounly on mid bottle, (Mu. 3, 1®7, ,¢. 379, § 1, Stat. @6.) . l [ · " 412. Sane; reg¤hti¤¤s.—··—··’1‘he· __Commi&io¤or of Internal lllevonwe, wiw me approval of the Secretary of the Trmsury, lm?. by regulations, prescribe the mode of scphrgtlng uml securing tm n@uom1 warehouse, or portion of tho warelsome laomtnbxoro to be sol: apart, the manner ln which the hmmm ot bowing Quite in boixd shall be carried GH, the and returns to be given and accounts and record; to be kmt by the poraoos oonductlrig such bmlms. the mode and timo of of sugh splglm, tho account: and vmrdq to be kept land mtoms made by the Government o¤¤c1‘8. and all meh other mnttoxjs audl things, as in his M ms! for a socmio and orderly mpetvldon oi nld busi@: and he may also, with, the approval of the Secretary of tho Trea¤¤f¥· Pr*e~scribo—and issue me stamps required. ·’1‘ho dlsti1le»r may, in tho presence of the United States stomokwr or stomkeoporigaugor, romovo by nt:·al¤@ through oloth,. felt, or other like ·mat.erlal any charcoal, sediment; or other like substance toxmd thomlu, and may whenever me y reduce such spirits are ‘ drown for bottling mxrposoa by thlohadditiop ot imno into: only to .100 por spirits for domeétic use, or to ootklm than w per oenmm proof ·tox·’°splrlts for oxpprt Pm‘D0sos.¤ uodor such rules and regulations as may {bo pre— Icribod by the A Commlwonor at Internal Rovozmo with the
fam; Rnvnzwu § 417» {approval of the Secretary of the Treasury. (Mor. 3, 1897, 1 c. 379, { 2, E Stat. 627 ; Feb, 6, 19%, e, 143, 5 2, 43 Stat. 809.) , 413. Sane; inspection nm other rmuiremmts as to spirits bottled for export; drawback.-—·AlI distilled mints intended for exnort under the provisions of sections 411 to 418, inclusive,
ct this title shall he inqxected, bottled, msec}, weighed, marked,
labeled, stamped, or sealed in such manner and at meh time
as the Commiuioner of Internal Revenue may prueribe; and
the said commissioner, with the approval oi the Swnetnry of `fhe Tr&mry, may provide meh r@lstions for the trousportation, entry., reinspectien, and lading of sneh spirite for export ae may from time te time be deemed e,n¢,tt;o;e,ry;"and all provisions ot law relstlm to the ekpwtatien of distilled spirits in bond, so far ne applicable, and ell @1tm therein immsed, are hereby extended and made applicable te distilled spirits bottled, for export under the @lsions et said sections, but no drawbsékemsll be gllowed or paid upon any spirits bottled under the provisiom ot mid sections. (Mar. 3, 1&7, ·c, 319, { 3, 29 Stat, M7.) · 414. Same; delciqcy tax.--—Where, npen imection at the bonded-warehouw in www the mlrits-are bottled as storesald, the quantity so bottled and eased for export is less than the quantity lctuslly contained m the dl@ler’s orwnal cults 0; packqxt the tim ct ~ withdrawal for wat {mm the tax on the lem or denciucy so ascert¤l@ shall be mid before the removal ot the spirits from ami the tax so paid shall be receipted and accounted for by the collector in such manner as the Commlndoner of Internal Revenue may prescribe, (Mar. 3, 1®7, c, 379,, { 4, E Strat. @7.) '- 415. Tex on! ppirits entered for expert if use or marks eremcivel or ¢anged.··-Whae, won rel on at the port ot entry, any case or to emtam distilled spirits for export is found to have been ·open$ or tampered With, or where any mark, brand, stamp, Label, or seal placed thereon or upm any bottle ·eonta.lned` mmm has ` been removed, changed, or willfully defeced, or where upon: such rei@ticn any loélor discnpsncy ietoond to extn as to the contents vo! any case, so entered for einert, the tax on the spirits centand ln each sew ¤se·at¢the time ot its removal warehouseashall bd collectm a:;d’;iaid. (Mu-. 3, _1@7, cs 879, $15, 29 Stat}-627.) _ t . _ 416. Olmseag reusing stamp or, hottie; p@lty.-—Any per-
who shall reuse any stamp provided under sectlm 411
to $18 of `this title after the. mm? Shall have been once awed to a bottle as provided herein, or who shall reuse -a hottie for the purpose of containing distilled spirits which has once ] been nlled and munped under the provmons oi aid sectlm without ren10vius.an<l· `Hestmying the etamp so mevimly l yamxed to imch bottle, or who shell, contrary to the of said mctions or ot the regulations imed tmovo or cause to‘be,removed from enyhondod werehme any dintilled spirits inspected or bottled tindex, the ot mid swtions, cnwho shall bottle or case any quits ln violation of nild sections or et any @lstion maed thereunder, or who shall, during te tmmportation and béore the exportation ct any such spirits, open or muse to be o@d ani case ox} bottle containing meh spirits, or who shall wlllhlly remove, ehange, or deface shy stamp, brand, label, or seal n@xed to _ any such case or to nn; bottle contained therein, shall for ·meh such o¤ense be Hned not less than $100 nor more than $1,000, and be lmprisoned not more than two years, the the discretion t of the court, and meh sp1rlts<shaH be fortelted to the United ~ Stem. (Mar. ·3, *1897, c. 3’?9, { 6, Q Stat. @7.) `_ 417. Same; fnxging stamps.-—-—-Every person who, with intent to defraud, falsely , makes, forges, alters, or eountetteits any stamp made or used under any proeision of sections 411 to 418 of this title, or who nsw, sells, or has , in his possession any such forged, altered, _ or ceunterfelted stamp, cr any plate .
