Page:United States Statutes at Large Volume 49 Part 1.djvu/2005

1960 Title IV. Bottl ing fermented liquors . R.S.,sec.3354,p.654. U.S.C.,p.1169. Transporting liquor f rom br ewe ry to bot - tling house by pi pe or conduit . Tax payment pro- vision . Adminis trative r ules . Vol. 46, p. 694 . U.S.C.,p.872. Drawback, exporta- tion of bottled distilled spirits and wines . Pro viso . Bottled especially for export, etc . Drawback, distilled spirits and wines ; regu- lat ion s for pa yme nt, etc . Vol.46,p . 695. U.S .C.,p.873. Bonded manufactur- ing warehouses . Vol.46,p.692. U.S . C.,p.872. Distilled spirits a nd wine, rectif ied in, etc . Shipments in bond to Puerto Rico. Provisos . Collection of duties. Tax on spirits, etc., rectified in cl ass six warehouses; provisions. 7 4rx CONGRESS . SESS. II. CH. 830 . JUNE 26, 1936 . TITLE IV SECTION 401 . (a) Section 3354 of the Revised Statutes, as amended (U . S . C ., 1934 ed ., title 26, sec . 1336), is amended by striking out "keg, or other vessel" and inserting in lieu thereof "or keg" . (b) Such section 3354 of the Revised Statutes, as amended, is further amended by striking out the first sentence of the second proviso thereof and inserting in lieu thereof the following : "Pro- vided further, That the tax imposed by law on fermented liquor shall be paid on all ferment ed liquo r remov ed from a brewe ry to a bottling house by means of a pipe or conduit, at the time of such removal by the cancelation and defacement, by the officer designated by the Commissioner of Internal Revenue, in the presence of the brewer, of the number of stamps denoting the tax on the fermented liquor thus removed, or in such other manner as may be prescribed by regulations issued by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury . (c) The Commissioner of Internal Revenue is hereby authorized, with the approval of the Secretary of the Treasury, to make all rules and regulations necessary to carry out the provisions of this section . SEC. 402 . Section 313' (d) of the Tariff Act of 1930 (U. S. C., 1934 ed., title 19, sec. 1313 (d)) is amended by adding thereto the following "Upon the exportation of bottled distilled spirits and wines manu- factured or produced in the United States on which an internal- revenue tax has been paid, there shall be allowed, under regulations to be pres cribed by the C ommissi oner of Interna l Revenu e, with the approval of the Secretary of the Treasury, a drawback equal in amount to the tax found to have been paid on such bottled distilled spirits and win es : Provided That such distilled spirits and wines have been bottled especially for export, under regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretar y of th e Treasu ry ." SEC. 403 . Section 313 (i) (3) of the Tariff Act of 1930 (U. S. C., 1934 ed ., title 19, sec . 1313 (i)) is amended by striking therefrom the word "alcohol" and inserting in lieu thereof the words "distilled spirits and wines" . SEC . 404. Section 311 of the Tariff Act of 1930 (U. S. C., 1934 ed., title 19, sec. 1311) is amended by adding a paragraph at the end thereof, reading as follows " Distille d spiri ts and w ines wh ich are rectifi ed in bo nded ma nu- facturing warehouses , class six, and distille d spirits which are reduc ed in proof and bottled in such warehouses, shall be deemed to have been manufactured within the meaning of this section, and may be withdrawn as hereinbefore provided, and likewise for shipment in bond to Puerto Rico, subject to the provisions of this section, and under such regulations as the Secretary of the Treasury may prescribe, there to be withdrawn for consumption or be rewarehoused and subsequently withdrawn for consumption : Provided, That upon withdrawal in Puerto Rico for consumption, the duties imposed by the customs laws of the United States shall be collected on ail imported merchandise (in its condition as imported) and imported containers used in the manufacture and putting up of such spirits and wines in such warehouses : Provided further, That no internal- revenue tax shall be imposed on distilled spirits and wines rectified in class six w arehouses if such distill ed spirits and wines are exported or shipped in accordance with the provisions of this section, and that no person rectifying distilled spirits or wines in such warehouses shal l be sub ject by reason of such rectifi cation to the p ayment of special tax as a rectifier ."