CODIFICATION OF INTERNAL REVENUE LAWS give bond to the United States, with at least two sureties, satisfactory to the collector of customs, conditioned that the principal named in said bond will export the spirits as specified in said entry to the port designated in said entry, or to some other port without the jurisdic- tion of the United States. And upon the lading of such spirits, the collector of the port, after proper bonds for the exportation of the same have been completed by the exporter or owner at the port of shipment thereof, shall trans- mit to the collector of internal revenue of the district from which the said spirits were withdrawn for exportation, a clearance certifi- cate and a detailed report of the gauger, which report shall show the capacity of each cask in wine gallons, and the contents thereof in wine gallons, proof gallons, and taxable gallons. Upon receipt of the certificate and report, and upon payment of tax on deficiency, if any, the collector of internal revenue shall cancel the transportation bond. The bond required to be given for the landing at a foreign port of dis- tilled spirits shall be canceled upon the presentation of satisfactory proof and certificates that said distilled spirits have been landed at the port of destination named in the bill of lading or any other port without the jurisdiction of the United States or upon satisfactory proof that after shipment the same were lost at sea without fault or neglect of the owner or shipper thereof. And whenever a distiller of spirits in bond shall desire to change the packages in which the same is contained, in order to export them, the Commissioner shall be au- thorized, under regulations to be prescribed by him, and upon the execution of proper bonds with sufficient sureties, to permit the with- drawal of so much spirits from bond and in new packages as the distiller shall desire to export as aforesaid. (b) TRANSFm OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC 2887. DRAWBACK ON SPIRITS Distilled spirits upon which all taxes have been paid may be ex- ported, with the privilege of drawback, and in distillers' original casks or packages, containing not less than twenty wine gallons each, on application of the owner thereof to the collector of customs at any port of entry, and under such rules and regulations, and after making such entry as may be prescribed by law and by the Secre- tary. The entry for such exportation shall be in triplicate, and shall contain the name of the person applying to export, the name of the distiller, the name of the district in which the spirits were distilled, the name of the vessel by which, and the name of the port to which, they are to be exported; and the form of the entry shall be as follows: EXPORT ENTRY OF DISTILLED SPIRIT ENTITLED TO DRAWBACK Entry of spirits distilled by --- --- , in- district State of- , to be exported by -- , inthe , whereof --- - is master, bound to And the entry shall specify the whole number of casks or packages, the marks and serial numbers thereon, the quality or kind of spirits as known in commerce, the number of gauge or wine gallons and of proof gallons; and the amount of the tax on such spirits shall be verified by the oath of the owner of the spirits, and that the tax has been paid thereon, and that they are truly intended to be exported totheportof- and not to be relanded within the limits of the United States. One bill of lading, duly signed by the master of the vessel, shall be deposited with said collector, to be filed at his office with the entry retained by him. One of said entries shall be, when the shipment is completed, transmitted to the Secretary, to be re- corded and filed in hs office. The lading on board said vessel shall be only after the receipt of an order or permit signed by the collector 338
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