Page:United States Statutes at Large Volume 15.djvu/181

such inspecting and gauging, certifyingGauger to make returns, and inspector to indorse them. thereon that the shipment has been made, in his presence, on board the vessel named in the entry for export, which return shall be indorsed by said custom-house inspector, certifying that the casks or packages have been shipped under his supervision on board said vessel; and the said inspector shall make a similar certificate to the surveyor of the port, indorsed on, or to be attached to, the entry in possession of the custom-house: Provided, however,No drawback on exports before this act takes effect. That no claim for drawback shall be allowed on either of the said articles which shall have been exported as aforesaid prior to the time at which this act shall take effect.

Distilled spirits in bonded warehouse to be withdrawn in nine months, and taxes paid. Sec. 56. And be it further enacted, That all distilled spirits in any bonded warehouse shall within nine months after the passage of this act be withdrawn from such warehouse, and the taxes paid on the same; and the casks or packages containing said spirits shall be marked and stamped and be subject in all respects to theCasks to be marked, &c. same requirements as if manufactured after the passage of this act. And any distilled spirits remaining in any bonded warehouse for a period ofSpirits not withdrawn within, &c. to be sold.
Time further extended.
Vol. xvi. p. 42. more than nine months after the passage of this act shall be forfeited to the United States, and shall be sold or disposed of for the benefit of the same in such manner as shall be prescribed by the commissioner of internal revenue, under the direction of the Secretary of the Treasury. And whenever in the opinion of the commissioner of internal revenueIf distillery or warehouse becomes unsafe, &c. it may be discontinued, &c. any distillery or other warehouse shall become unsafe or unfit for use, or the merchandise therein shall for any reason be liable to loss or great wastage, the commissioner may discontinue such warehouse, and require that the merchandise therein shall be transferred to such other warehouse as may be designated by him within such time as he shall prescribe. SuchTransfer of property, how made, and at whose expense. transfer shall be made under the supervision of the collector, or such other officer as may be designated by the commissioner; and the expense thereof shall be paid by the owner of the merchandise; and if the owner of such merchandise shall fail to make such transfer within the time prescribed, or to pay the just and proper expense of such transfer, as ascertained and determined by the commissioner, such merchandise mayMerchandise can be seized and sold if, &c. be seized and sold by the collector, in the same manner as goods are sold upon distraint for taxes, and the proceeds of such sale shall be appliedProceedings in such case. to the payment of the taxes due thereon and the costs and expenses of such sale and removal, and the balance paid over to the owner of such merchandise.

Persons owning, &c. over fifty gallons of distilled spirits for sale, when act takes effect, to make return to collector of district. Sec. 57. And be it further enacted, That any person owning, or having in his possession, any distilled spirits intended for sale, exceeding in quantity fifty gallons, and not in a bonded warehouse at the time when this act takes effect, shall immediately make a return, under oath, to the collector of the district wherein such spirits may be held, stating the number and kind of packages, together with the marks and brands thereon, and the place where the same are stored, together with the quantity of spirits, as nearly as the owner can determine the same. UponSpirits to be gauged and proved, and casks marked and stamped. the receipt of such return the collector, being first satisfied that the tax on said spirits has been paid, shall immediately cause the same to be gauged and proved by an internal revenue gauger, who shall mark, by cutting, the contents and proof on each cask or package containing five wine gallons or more, and shall affix and cancel an engraved stamp thereon, which stamp shall be as follows:

Form of stamp for stock on hand.