646
INTERNAL REVENUE CODE OF 19 54
the warehouse required in this subsection to be set apart, the manner in which the business of botthng 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 prescribe and issue the stamps required. (b) BOTTLING REQUIREMENTS. — The warehouseman may, under the supervision of the storekeeper-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any charcoal, sediment, or other like substance, found therein, and may whenever necessary reduce such spirits as are withdrawn for bottling purposes by the addition of pure water only to 100 percent proof for spirits for domestic use, or to not less than 80 percent proof for spirits for export purposes, under such regulations as may be prescribed by the Secretary or his delegate; but no spirits (except gin for export) shall be bottled in bond until they have remained in bond in wooden containers for at least 4 years from the date of original gauge as to fruit brandy, or original entry as to all other spirits: Provided, That nothing in this subchapter shall authorize the labeling of spirits in bottles contrary to regulations issued pursuant to the Federal Alcohol Administration Act (49 Stat. 977; 27 U.S.C. chapter 8), or any amendment thereof. Distilled spirits, known commercially as gin, of not less than 80 percent proof may at any time within 8 years after entry in bond be bottled in bond for export without the payment of tax, under such regulations as the Secretary or his delegate may prescribe. (c) TRADE M A R K S ON BOTTLES.—No trade-marks shall be put on
any bottle unless the real name of the actual bona fide distUler, or the name of the individual, firm, partnership, corporation, or association in whose name the spirits were produced and warehoused, shall also be placed conspicuously on such bottle. (d) M A R K S AND BRANDS FOR CASES.—There shall be plainly burned, embossed, stenciled, or printed on the side of each case, to be known as the Government side, such marks, brands, and stamps to denote the bottling in bond of the distilled spirits packed therein as the Secretary or his delegate may by regulations prescribe. (e) EXPORTATION
OF SPIRITS BOTTLED
IN BOND.—All
distilled
spirits intended for export under this section shall be inspected, bottled, cased, weighed, marked, labeled, stamped, or sealed in such manner and at such time as the Secretary or his delegate may by regulations prescribe; and the Secretary or his delegate may prescribe 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 law relating to the exportation of distilled spirits in bond, so far as applicable, and all penalties therein imposed, are extended and made applicable to distilled spirits bottled for export under this section, but no drawback shall be allowed or paid upon any spirits bottled under this section. (f) E F F E C T ON STATE LAWS.—Nothing in this section shall be construed to exempt spirits bottled under this section from the operation of the Act of August 8, 1890 (26 Stat. 313; 27 U.S.C. 121). § 6243(a)
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