Page:United States Statutes at Large Volume 15.djvu/168

distiller or owner shall give his bondBond for payment of tax; in duplicate, with one or more sureties satisfactory to the collector of the district, conditioned that the principal named in said bond will pay theconditions. tax on the spirits, as specified in the entry, or cause the same to be paid, before removal from said distillery warehouse, and within one year from the date of said bond; and the penal sum of such bond shall not be less than double the amount of the tax on such distilled spirits. One of said entries shall be retained in the office of the collector of the district,Triplicate entries, how disposed of. one sent to the storekeeper in charge of the warehouse, to be retained and filed in the warehouse, and one sent with the duplicate of the bond to the commissioner of internal revenue, to be filed in his office.

Distilled spirits may be withdrawn from warehouse on payment of tax. Sec. 24. And be it further enacted, That any distilled spirits may, on payment of the tax thereon, be withdrawn from warehouse on application to the collector of the district in charge of such warehouse, on making a withdrawal entry, in duplicate, and in form as follows:—

Entry for withdrawal to be in duplicate, and to specify what.

Entry of distilled spirits to be withdrawn, on payment of the tax, from —— warehouse by —— ——, deposited on the —— day of ——, anno Domini ——, by —— ——, in said warehouse.

Form of entry. And the entry shall specify the whole number of casks with the marks and serial numbers thereon, the number of gauge or wine gallons, and of proof gallons, and the amount of the tax on the distilled spirits contained in them; all of which shall be verified by the oath or affirmation of the person making such entry; and on payment of the tax the collector shall issue his order to the storekeeper in charge of the warehouse for the delivery. One of said entries shall be filed in the office of the collector, and the other transmitted by him to the commissioner of internal revenue.

Tax-paid stamp to be placed on each cask of distilled spirits before removal from warehouse. Sec. 25. And be it further enacted, That whenever an order is received from the collector for the removal from any distillery warehouse of any cask of distilled spirits, on which tax has been paid, it shall be the duty of the gauger by whom the same is gauged and inspected, in presence of the storekeeper, before such cask has left the warehouse, to place upon the head thereof, in such manner as to cover no portion of any brand or mark prescribed by law already placed thereon, a stamp, on which shall be engraved the number of proof gallons contained in said cask on which the tax has been paid, and which shall be signed by the collector of the district, storekeeper, and gauger, and which shall state the serial number of the cask, the name of the person by whom the tax was paid, and the person to whom and the place where it is to be delivered; which stamp shall be as follows:—

Form of stamp.

Received ——— ——— 18—, from ——— ———, tax on —— gallons proof spirit, cask No. —, ——— warehouse at ——, for delivery to ——— at ———. Attest:

Gauger to make certain cuts, &c. on full casks.
Cuts, &c. to be cancelled when cask is emptied.

And at the time of affixing the tax-paid stamp or stamps, the gauger shall, in the presence of the storekeeper, cut or burn upon each cask the name of the distiller, the district, the date of the payment of [the] tax, the number of proof gallons, and the number of the stamp, which cutting