(3) CRoss REERENCES.-- For special provisions relating to removal of manufactures of im- ported materials, see paragraph (2) of subsection (b). For provisions relating specifically to withdrawal of distilled spirits from distillery warehouses for use in manufacturing bonded ware- houses, see section 2891. SEC. 3178. SPECIAL PROVISIONS RELATING TO DISTILLED SPIRITS AND WINES RECTIFIED IN BONDED MANUFACTURING WAREHOUSES. Distilled spirits and wines which are rectified in bonded manu- facturing warehouses, class six, and distilled spirits which are re- duced in proof and bottled in such warehouses, shall be deemed to have been manufactured within the meaning of section 311 of the Tariff Act of 1930, 46 Stat. 692 (U. S . C ., Title 19, sec. 1311), and may be withdrawn as provided m such section, and likewise for shipment in bond to Puerto Rico, subject to the provisions of such section, and under such regulations as the Secretary may prescribe, there to be withdrawn for consumption or be rewarehoused and sub- sequently withdrawn for consumption: Provided, That no internal- revenue tax shall be imposed on distilled spirits and wines rectified in class six warehouses if such distilled spirits and wines are ex- ported or shipped in accordance with the provisions of such section, and that no person rectifying distilled spirits or wines in such ware- houses shall be subject by reason of such rectification to the payment of special tax as a rectifier. SEC. 3179. EXEMPTION AND DRAWBACK IN CASE OF EXPORTATION. (a) EXEMPnTIN.- Under such rules and regulations as the Com- missioner with the approval of the Secretary may prescribe, the amount of any internal revenue tax erroneously or illegally collected in respect to exported articles may be refunded to the exporter of the article, instead of to the manufacturer, if the manufacturer waives any claim for the amount so to be refunded. (b) DRAWBACK.-Upon the exportation of bottled distilled spirits and wines manufactured or produced in the United States on which an internal-revenue tax has been paid, there shall be allowed, under regulations to be prescribed by the Commissioner, with the approval of the Secretary, a drawback equal in amount to the tax found to have been paid on such bottled distilled spirits and wines: Provided, That such distilled spirits and wines have been bottled especially for export, under regulations prescribed by the Commissioner, with the approval of the Secretary. The Secretary is authorized to prescribe regulations governing the determination and payment of drawback of internal-revenue tax on domestic distilled spirits and wines, in- cluding the requirement of such notices, bonds, bills of lading, and other evidence of payment of tax and exportation as the Secretary deems necessary. (c) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3180. DISTILLERIES ERECTED PRIOR TO JULY 20, 1868. (a) REQUIREmENTS.-In any case where the owner of a distillery or distilling apparatus, erected prior to July 20, 1868, has only an estate for a term of years or other estate less than fee-simple in the lot or tract of land on which the distillery is situated, the evidence of title to which shall have been duly recorded prior to that date; or in like case, where the lease or other evidence of title is held but was not required by the laws of the State to be recorded in order to be valid at the time of its execution; or in any case of such prior erection where the title was then, and has continued to be, in litigation; or in any case of such prior erection where such owner is possessed of the fee, but encumbered with a mortgage executed and duly recorded prior to July 20, 1868, and not due, or in any case of such prior erec- 98907'-39. -P . -- 25 LIQUOR 377
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