Page:United States Statutes at Large Volume 29.djvu/657

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FIFTY-FOURTH CONGRESS. Sess. II. Ch. 379. 1897. 627 And no trade-marks shall be put upon any bottle unless the real name T¤¤·+¤¤¤· gf ttge actual bona iide distiller shall also be placed conspicuously on said o e. Sec. 2. That the Commissioner of Internal Revenue, with the approval R°Z¤l¤*i¤¤·· of the Secretary of the Treasury, may, by regulations,prescribe the mode of separating and securing the additional warehouse, or portion of the warehouse hereinbefore required to be set apart, the manner in which the business of bottling spirits in bond shall be carried on, the notices, bonds, and returns to be given and accounts and records to be kept by the persons conducting such business, the mode and time of inspection of such spirits, the accounts and records to be kept and returns made ‘ by the Government officers, and all such other matters and things, as in his discretion, he may deem requisite for a secure and orderly supervision of said business; and he may also, with the approval of the Secretary of the Treasury, prescribe and issue the stamps required. The distiller may, in the presence of the United States storekeeper or mf¤*·¤‘*¤§» ¤¤ d¤¤¤¤s. storekeeper and gauger, remove by straining through cloth, felt, or " ‘ other like material any charcoal, sediment, or other like substance found therein, and may whenever necessary reduce such spirits as are withdrawn for bottling purposes by the addition of pure water only to one hundred per centum proof for spirits for domestic use, or to not less than eighty per centum proof for spirits for export purposes, under such rules and regulations as may be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury; R8 u .¤ and no spirits shall be withdrawn for bottling under this Act until v¤E°zs,g{».t&•. after the period shall have expired within which a distiller may request a regauge of distilled spirits as provided in section fifty of the Act of August twenty-eighth, eighteen hundred and ninety-tour. Sec. 3. That all distilled spirits intended for export under the pro- _ {;£¤¤b:§:t¤{_;d¤;¤·. ¤f visions of this Act shall be inspected, bottled, cased, weighed, marked, pta. _ °r °°°` labeled, stamped, or sealed in such manner and at such time as the Commissioner of Internal Revenue may prescribe; and the said Commissioner, with the approval of the Secretary of the Treasury, may provide such regulations for the transportation, entry, reinspection, and lading of such spirits for export as may from time to time be deemed necessary; and all provisions of existing law relating to the exportation of distilled spirits in bond, so far as applicable, and all penalties therein imposed, are hereby extended and made applicable to distilled spirits bottled for export under the provisions of this Act, but no N° "*""*•°*•· drawbacks shall be allowed or paid upon any spirits bottled under this Act.

 4. That where, upon inspection at the bonded warehouse in d,'§Q;m*jy}‘° P“*" °'*

which the spirits are bottled as aforesaid, the quantity so bottled and ca ed for export is less than the quantity actually contained in the distiller’s original casks or packages at the time of withdrawal for that purpose the tax ou the loss or deficiency so ascertained shall be paid before the removal of the spirits from such warehouse, and the tax so paid shall be receipted and accounted for by the collector in such manner as the Commissioner of Internal Revenue may prescribe. T t b H Sec. 5. That where, upon reinspection at the port of entry, any case ar Simi: °¤2:¤¤°°;i°; containing or purporting to contain distilled spirits for export is found ¤1>¤¤¤<¤~ ¤¤¤¤z¤¤.¤¤·=- to have been opened or tampered with, or where any mark, brand, stamp, label, or seal placed thereon or upon any bottle contained therein has been removed, changed, or willfully deiaced, or where upon such reinspection any loss or discrepancy is found to exist as to the contents of any case so entered for export, the tax on the spirits contained in each such case at the time of its removal from warehouse shall be collected and paid' . Punishment for re- Sec. 6. That any person who shall reuse any stamp provided under un.- stampqbottles, this Act after the same shall have been Once aiiixed to a bottle as pro- ¤s¤l¤¤¤¤¤. etcvided herein, or who shall reuse a bottle for the purpose of containing distilled spirits which has once been filled and stamped under the provisions of this Act without removing and destroying the stamp so