Page:United States Statutes at Large Volume 14.djvu/185
the purpose, under such rules and regulations as the commissioner of internal revenue may prescribe, the number of proof gallons of spirits purchased or received, of whom purchased and received, and the number of proof gallons sold or delivered; andPenalty for neglecting or refusing so to do. every rectifier or wholesale dealer who shall neglect or refuse to keep such record shall forfeit all spirits in his possession, together with the apparatus, tools, and implements used, and be subject to a fine of five hundred dollars, or imprisonment for not less than six monthsRectifiers to mark name and place of business on certain packages. nor more than one year, in the discretion of the court. And every rectifier shall mark on each package of five gallons or more of distilled or rectified spirits sold by him, his name and place of business.
Warehouse for storage of bonded spirits of their own manufacture to be provided by owners of distilleries; Sec. 27. And be it further enacted, That the owner or owners of any distillery shall provide at his or their own expense a warehouse suitable for the storage of bonded spirits, of [his or] their own manufacture only; or he or they may provide a secure room in a suitable building, to be used as such warehouse, but no dwelling-house shall be used for such purpose; and no door, window, or other opening shall be made or permitted in the walls thereof, leading to any other room or building used for any other purpose, or into the distillery; and after a bond has been given, as hereinafter provided, such warehouse or room,when may be declared a bonded warehouse; when approved by the Secretary of the Treasury, on report of the district collector, is hereby declared to be a bonded warehouse of the United States, and shall be used only for the storing of spirits manufactured by the o[w]ner, agent, or superintendent of such distillery, and shall behow to be used and kept. under the custody of the inspector as hereinafter provided; and shall be kept locked up by the proper officer in charge, at all times, except when he shall be present; andTax on spirits stored therein to be paid before removal. the tax on the spirit stored in such warehouse shall be paid before removal from such warehouse, unless removed in pursuance of law. And the owner or owners of such warehouse shallOwners to execute a general bond; execute a general bond to the United States with two or more sureties, to be approved by the collector; and such bond shall be for not less than the amount of taxes on the spirits to be covered thereby, and in such form,penal sum; form and conditions; and containing such conditions, as shall be approved by the Secretary of the Treasury, and shall be changed or renewed from time to time in regardshall be changed or renewed. to the amount and sureties thereof, as the collector, with the approval of the Secretary of the Treasury, may require.
General bonded warehouses for storage, &c. may be established.
Sec. 28. And be it further enacted, That general bonded warehouses, for the storage of spirits or other merchandise allowed by law to be placed in bond to secure the payment of the internal revenue tax thereon, or the exportation thereof, may be established under such rules and regulations and upon the execution of such bonds as the Secretary of the Treasury may prescribe, and shallStorekeepers and their pay. be in the immediate custody of storekeepers who shall be appointed for that purpose, whose compensation shall be paid monthly to the collector of the district by the owners or proprietors of such warehouse, and shall not exceed the rates which may be allowed to storekeepers of bonded warehouses established under the laws and regulations relating to customs: Provided,Removal of articles manufactured in a bonded warehouse in the Atlantic States to a customs bonded warehouse on Pacific coast.
Vol. xiii. p. 296. That any article manufactured in a bonded warehouse established under the one hundred and sixty-eighth section of the internal revenue act of June thirtieth, eighteen hundred and sixty-four, and located in any of the Atlantic States, may be removed therefrom for transportation to a customs bonded warehouse at any port on the Pacific coast of the United States, for the purpose only of being exported therefrom, under such rules and regulations and upon the execution of such bonds or other security as the Secretary of the Treasury may prescribe.
An inspector to be appointed for every distillery.
[Repealed. See 1867, ch. 169, ยง 17. Post, p. 481.]