74TH CONGRESS . SESS. II. CH. 830 . JUN E 26, 1936 . SEC . 405. Section 51 of the Act of August 27, 1894, as amended (U. S. C., 1934 ed., title 26, sec. 1265; U. S. C., 1934 ed., Supp. I, title 26, sec . 1265), is amended to read as follows "SEC. 51. The Commissioner of Internal Revenue shall be, and is hereby, authorized, in his discretion, and upon the execution of such bonds as he may prescribe, to establish warehouses, to be known and designated as Internal Revenue Bonded Warehouses, to be used exclusively for the storage of spirits distilled at a registered distillery, each of which warehouses shall be in charge of a storekeeper-gauger to be appointed, assigned, transferred, and paid in the same manner as such officers for distillery warehouses have been appointed, assigned, transferred, and paid prior to the date of enactment of the Liquor Tax Administration Act . Every such wareh ouse shall be under the control of the District Supervisor of the Alcohol Tax Unit district in which such warehouse is located, and shall be in the joint custody of the storekeeper-gauger and proprietor thereof, and kept securely locked, and shall at no time be unlocked or opened or remain open except in the presence of such storekeeper-gauger or other person who may be designated to act for him. No dwelling house shall be used for such a warehouse, and no door, window, or other opening shall be made or permitted in the walls of such ware- house leading into a distillery . Such warehouses shall be under such further regulations as the Commissioner of Internal Revenue, with the approval of the Secretar y of the Treasu ry, may rescribe . " SEC. 4 06 . (a) Section 3271 of the Revised Statutes (U . S. C., 1934 ed ., title 26, sec . 1225) is repealed : Provided, however, That the repeal of said section shal l not relieve any distiller of liability for any taxes or penalties arising out of the use of, or storage of distilled spirits in, a distillery warehouse authorized, approved or maintained under such section 3271 of the Revised Statutes . (b) All distillery, general, and special bonded warehouses hereto- fore esta blished accordin g to law and on the dat e of the enactme nt of this Act actually being lawfully used for the storage of spirits distilled at a registered d istillery on which the tax has not been paid shall be designated as Internal Revenue Bonded Warehouses, and, upon the filing of such new bonds, or the consent of sureties on such existing bonds , covering sp irits in such distillery, g eneral, or sp ecial bonded warehouses, as t he Commissioner sha ll consider adequate to insure the payment of taxes due to the United States, may be used under such rules and regulations as the Commissioner of Internal Revenue, with the approva l of the Secreta ry of t he Treas ury, sha ll prescribe, for the storage of distilled spirits (other than alcohol) heretofore or hereafter produced . SEC. 407. The distinction between distillery bonded warehouses, general bonded warehous es, and special bonded w arehouse s is her eby removed, and any warehouse for the storage of spirits distilled at a registered distillery, prior to tax-payment, shall be operated as an Int ern al Revenue Bonded Wa reh ous e . The es tablishm ent, con struc- tion, mainte nance, and superv ision of In ternal Reven ue Bon ded Warehouses shall be under such regulations as the Commissioner of Inter nal Reve nue, wit h the ap proval o f the Se cretary of the T reas- ury, sha ll prescribe . SEC . 408 . Internal Revenue Bonded Warehouses established under authority of law shall be exempt from the provis ions of those se c- tions of law which, prior to the date of enactment of this Act have made distinctions between distillery bonded warehouses, general bonded warehouses, and special bonded warehouses, as to (1) kind of spirits to be stored therein ; (2) ownership or production of dis- tilled spirits to be stored therein
- (3 ) owners hip or p roprieto rship
of such warehouses ; (4) location and construction of such bonded 1961 Vol. 28, p. 564; Ante, p. 939. U. S. C., p. 1160 ; Supp. I, p. 184. Internal Revenue Bonded Warehouses . Establishment, for stor age of spirit s dis- tilled at registered dis- tillery . Storekeeper-gauger, in charge . Control, custody, etc. Restric tions a nd reg- ulations . Distillery ware- houses ;
section
re- pealed . R.S.,sec.3271,p.632. U.S . C., p. 1155. Preci se . Liabilities not re- leased . Designa tion of exist- ing distillery, general, and special bonded warehouses as Internal Rev enu e Bonded W are- houses . Use of. Distinctions re- moved . Regulations. Ex emp ti ons f rom designated provisions of law .
