Page:United States Statutes at Large Volume 14.djvu/185

THIRTY—NINTH CONGRESS. Sess. I. Ch. 184. 1866. 155 the purpose, undersuch rules and regulations as the commissioner of in- :::5; ternal revenue may prescribe, the number of proof gallons of spirits min ,,,,,,.,8, in purchased or received, of whom purchased and received, and the number books. of proof gallons sold or delivered; and every rectiner or wholesale ncligggsy gr"- dealer who shall neglect or refuse to keep such record shall forfeit all {jing mgm d0_ spirits in his possession, together with the apparatus, tools, and unplements used, and be subject to a fine of five hundred dollars, or imprisonment for not less than six months nor more than one year, in the discre- Boctiders tod tion of the court. And every rectifier shall mark on each package of five *,3:;: gallons or more of distilled or rectitied spirits sold by him, his name and on camp, pack. place of business. ’·€°*°‘· Sec. 27. And be it further enacted, That the owner or owners of any Wmbpugsfgr distillery shall provide at his or their own expense a warehouse suitable :?,°;§_‘;,g (,,;:2,; for the storage of bonded spirits, of [his or] their own manufacture only; Ow., manurae. or he or theymay provide a secure room in a suitable building, to be used ¤}sg3)b°0I:';m as such warehouse, but no dwelling·house shall be used for such purpose; dm,fl,,,,°,,, and no door, window, or other opening shall be made or permitted in the walls thereof, leading to any other room or building used for any other purpose, or into the distillery; and after a bond has been given, as hereinafter provided, such warehouse or room, when approved by the Secretary when magébo of the Treasury, on report of the district collector, is hereby declared to gg°:;,':g1guS°¥d' be a bonded warehouse of the United States, and shall be used only for l the storing of spirits manufactured by the o[w]ne1·, agent, or superintendent of such distillery, and shall be under the custody of the inspector as how tobeused hereinafter provided; and shall be kept locked up by the proper officer md k°Pt* in charge, at all times, except when he shall be present; and the tax on Tax on spirits the spirit stored in such warehouse shall be paid before removal from %l;"l;’,g,flE,‘,.‘::r‘;°° such warehouse, unless removed in pursuance of law. And the owner or removal, owners of such warehouse shall execute a general bond to the United 0W¤°’¤*°°¥‘ States with two or more sureties, to be approved by the collector; and g:;l,°,°' g°n°m such bond shall be for not less than the amount of taxes on the spirits to be covered thereby, and in such form, and containing such conditions, as penal sum; _ shall be approved by the Secretary of the Trea.snry,`and shall be changed g’;]';_““d °°“d" or renewed from time to time in regard to the amount and sureties there- ,h,{u bg of as the collector, with the approval of the Secretary of the Treasury, ¢l¤¤¤8¤d of 1'¤· may require. °°w°d‘ Sec. 28. And be it further enacteet That general bonded warehouses, Gsvml l><>¤d- for the storage of spirits or other merchandise allowed by law to be ;g°;:§;';:°§c_ placed in bond to secure the payment of the internal revenue tax there- maybe esnibon, or the exportation thereof, may be established under such rules and ll’h°‘l~ regulations and upon the execution of such bonds as the Secretary of the Treasury may prescribe, and shall be in the immediate custody of store- §t€l:°l*°°P°’° keepers who shall be appointedfor that purpose, whose compensation shall °° m P°y’ be paid monthly to the collector of the district by the owners or proprie tors of such warehouse, and shall not exceed the rates which may be , allowed to storekeepers of bonded warehouses established under the laws ,,5;: and regulations relating to customs: Provided, That any article manufac- tured in a bondtured in a bonded warehouse established under the one hundred and six- fg ":a°h°l’“° in ty-eight.h section of the internal revenue act of June thirtieth, eighteen pim gnggm. hundred and sixty-four, and located in any of the Atlantic States, maybe mms l>¤¤d¤d removed therefrom for transportation to a customs bonded warehouse at any port on the Pacific coast of the United States, for the purpose only Vol. xiii. p. of being exported therefrom, under such rules and regulations and upon 2S6- the execution of such bonds or other security as the Secretary of the _ Treasury may prescribe. to €;‘;”‘P‘;:€g'd Sec. 29. And be it further enacted, That there shall be appointed by for oveiiypldistilthe Secretary of the Treasury an inspector for every distillery established l°'Y· according to law, who shall take an oath faithfully to perform his duties; S°l£°,§Q“lgg‘ • 9 ' and who shall take an account of all the meal and vegetable productions 169,8§ pr. Poet,' p. 4 1.