Page:United States Statutes at Large Volume 15.djvu/178

mined by the commissioner of internalInternal-revenue storekeepers, their pay, and duties; revenue, not exceeding five dollars per day, to be paid by the United States, one or more of whom shall be assigned by the commissioner of internal revenue to every bonded or distillery warehouse established by law; and no such storekeeper shall be engaged in any other business whileto be engaged in no other business; in the service of the United States without the written permission of the commissioner of internal revenue. Every storekeeper shall take an oathto take oath and give bond; faithfully to perform the duties of his office, and shall give a bond, to be approved by the commissioner of internal revenue, for the faithful discharge of his duties, in such form and for such amount as the commissioner may prescribe. Everyto have charge of warehouse; storekeeper shall have charge of the warehouse to which he may be assigned, under the direction of the collector controlling the same, which warehouse shall be in the joint custody of such storekeeper and the proprietor thereof, and kept securely locked, and shall at no time be unlocked and opened, or remain open, unless in the presence of such storekeeper or other person who may be designated to act for him as hereinafter provided; and no articles shall be received in or delivered from such warehouse except on an order or permit addressed to the storekeeper and signed by the collector having control of the warehouse. Everyto keep warehouse book, and have it open for inspection; storekeeper shall keep a warehouse book, which shall at all times be open to the examination of any revenue officer, in which he shall enter an account of all articles deposited in the warehouse to which he is assigned, indicating in each case the date of the deposit, by whom manufactured or produced, the number and description of the packages and contents, the quantities therein, the marks and serial numbers thereon, and by whom gauged, inspected, or weighed, and if distilled spirits, the number of gauge or wine gallons and of proofwhat entries to be made therein. gallons; and before delivering any article from the warehouse he shall enter in said book the date of the permit or order of the collector for the delivery of such articles, the number and description of the packages, the marks and serial numbers thereon, the date of delivery, to whom delivered, and for what purpose, which purpose shall be specified in the permit or order for delivery; and in case of delivery of any distilled spirits the number of gauge or wine gallons, and of proof gallons, shall also be stated; and such further particulars shall be entered in the warehouse books as may be prescribed or found necessary for the identification of the packages, to insure the correct delivery thereof and proper accountability thereof [therefor]. ADaily returns. daily return shall be furnished by every storekeeper to the collector of the district of all articles received in and delivered from the warehouse during the day preceding that on which the return is made, a copy of which shall be mailed by him at the same time to the commissioner of internal revenue; and each storekeeper shall, on the first MondayMonthly reports. of every month, make a report in triplicate of the number of packages of all articles, with the several descriptions thereof respectively, as above provided, which remained in the warehouse at the date of his last report, and of all articles received therein and delivered therefrom during the preceding month, and of all articles remaining therein at the end of said month; one of which reports shall be by him delivered to the assessor of the district, to be recorded and filed in his office; one delivered to the collector having control of the warehouse, to be recorded and filed in his office; and one transmitted to the commissioner of internal revenue, to be recorded and filed in his office. Any internal-revenue storekeeperStorekeepers may be transferred from one warehouse to another. may be transferred by the supervisor of the district or by the commissioner of internal revenue from one warehouse to any other. In case of the absence of any internal-revenue storekeeper by sickness or from any other cause, the collector having control of the warehouse mayProvision in case of absence. designate a person to have temporary charge of such warehouse who shall, during such absence, perform the duties and receive the pay of the storekeeper for the time he may be so employed; and for any violation of the law he shall be subject to the