Page:United States Statutes at Large Volume 28.djvu/592

FIFTY-THIRD CONGRESS. Sess. II. Ch. 349. 1894. 563 SEc. 48. That on and after the passage of this Act there shall be Tex 04 di¤¤i¤¤<¤ levied and collected on all distilled spirits in bond at that time, or that giiiiti gii°1i»i:3°°d M have been or that may be then or thereafter produced in the United States, on which the tax is not paid before that day, a tax of one dollar 62% S" °°°‘ mh P' and ten cents on each proof gallon, or wine gallon when below prooi, V0!-18»P·339· and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon: Provided, That in computing the tax on any Prvmkso. paekage of spirits all fractional parts of a gallon, less than one tenth, F”'°“°"“‘ shall be excluded. The Commissioner of Internal Revenue, with the approval of the ,P{¤v¤¤¤s we fur- Secretary of the Treasury, shall prescribe and furnish suitable stamps M mg °°"°1”' denoting the payment of the internalrevenue tax imposed by this section; and until such stamps are prepared and furnished, the stamps now used to denote the payment of the internal-revenue tax on distilled spirits shall be affixed to all packages containing distilled spirits on which the tax imposed by this section is paid; and the Commissioner of Internal Revenue shall, by assessment or otherwise, cause to be collected the tax on any fractional gallon contained in each of such packages as ascertained by the original gauge, or regauge when made, before or at the time of removal of such packages from warehouse or other place of storage; and all provisions of existing laws relating to stamps denoting the payment of internal-revenue tax on distilled spirits, so far as applicable, are hereby extended to the stamps provided for in this section. That the tax herein imposed shall be paid by the distiller of the spirits, "Y"’°"‘ °" *“· on or before their removal from the distillery or place of storage, except in case the removal therefrom without payment of tax is authorized by law; and (upon spirits lawfully deposited in any distillery warehouse, wmimse aspen: or other bonded warehouse, established under internal-revenue laws) ‘°'°‘¤"* >’°“'°· within eight years irom the date of the original entry for deposit in any distillery warehouse, or from the date of original gauge of fruit brandy deposited in special-bonded warehouse, except in case of withdrawal therefrom without payment of tax as authorized by law. _ _ Sec. 49. That warehousing bonds and transportation and warehous- P¤By;}‘$,P§f;$l1°"°' ing bonds, conditioned for the payment of the taxes on all distilled spirits entered for deposit into distillery or special bonded warehouses on and after the passage of this Act, shall be given by the distiller of said spirits as required by existing laws, conditioned, however, for pay- ment of taxes at the rate imposed by this Act and before removal from 'warehouse and within eight years; as to fruit brandy, from the date of Frm imndy. M- the original gauge, and as to all other spirits from the date of the original entry for deposit, and all warehousing bonds or transportation and warehousing bonds conditioned for the payment of the taxes on distilled spirits entered for deposit into distillery or special bonded warehouses prior to that date shall continue in tnll force and effect for the time named in said bonds, except where new or additional bonds are required under existing law. The Commissioner of Internal Revenue may require the distillers of mf°”" ’°'•“*“°“" the spirits to give bonds for the additional tax, and before the expire- ` tion of the original bonds shall prescribe rules and regulations for re-entry for deposit and for new bonds as provided for spirits originally entered for deposit under this Act, and conditioned for payment of tax at the rate imposed by this Act and before removal of the spirits from warehouse, and within eight years; as to fruit brandy, from the date of the original gauge, and as to all other spirits from the date of original entry for deposit. lf the distiller of the spirits fails or refuses to m°9*_}:°,f;j$°¤ ‘*“¤'° give the bond for the additional tax, or to reenter and re-bond the g` ` spirits, the Commissioner of Internal Revenue may proceed to collect the tax as now provided by law for failure or refusal to give warehousing bonds on original entry into distillery warehouse or special-bonded warehouse, and the provisions of section four of the Act of May twenty- Vol- ¤¤· 1*1*- eighth, eighteen hundred and eighty (twentyiirst Statutes, one hundred