Page:United States Statutes at Large Volume 17.djvu/282

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242 FORTY-SECOND CONGRESS. Sess. II. Ch. 315. 1872. Drawbnck, Sm. States. One bill of lading, duly signed by the mester of the vessel, sha]] Biliuflading. be deposited with said collector, tc be tiled at h1S office vvith the entry Om enrqgo retained by him. One of said enmes shall be, when the shipment is comb°”“* *°r °· pleted, transmitted to the Secretary of the Treasury, to be recorded and Lndiuion Bled in his oiEce. The lading on board smd vessel shall be only after the l’:kP"d·l"' °“°° receipt of an order or permit signed by the collector of customs and di- ° P m recbed be a customs gnuger, and after each cask OT package shall have been distinctly marked or branded by said gauger as follows: ‘ For export from Cam, &c., to U. S. A.,’ and the tax-paid stamps thereon obliterated. The easks or b° *“’P°°“°d» &°· packages shall be inspected and gauged alongside of or on the vessel by the gauger designated by said collector, under such rules and regulations as the Secretary of the Treasury may prescribe; and on appl1cation oi the said collector it shall be the duty of the surveyor of the Port to des~ ignate and direct one of the custom-house inspectors to supermteud such Regum ufin- shipment. And the gauger aforesaid shall make e full return of such i'g°°m";j1'2 &°·· ‘° inspection and gauging in such form as may be prescribeci hy the becremry ' of the Treasury, showing by whom each cask of such spirits was dismlled, the serial number of the cask, and of the tax-paid stsmip attached thereto, the proof and quantity of such spirits as per the original gauge-mark on each cask, and the quantity in proof :;,3% winefallons is per thzgeuge then made b him. And said gauger s certi y on suc return t at, the shipment hasybeen made, in his presence, on board the vessel named in the entry for export, which return shall be iudorsed by said custom-house inspecbor certifying that the casks or packages have been shipped under his supervision on board said vessel, hud the mx-paid stamps obliterated ; and the said inspector shall make a similar certificate to the surveyor of the port, indorsed on or be be attached to the entry in possession of the cus- _ D¤‘¤Wb¤¤k¤> tom-house. A drawback shall be allowed upon distilled spirits on which

’° the tax has been paid and exported to foreign countries, under the proud payable. visions of this act, when exported as herein provided for. The drawback

allowed shall include the taxes levied and paid upon the distilled spirits exported, at the mm of seventy cents per proof gallon, as per last, gauge of said spirits prior to exportation, and shall be due and payable only after the proper entries have been made and filed, and all other conditions complied with, as hereinbefore required, and on filing with the Secretary of the Treasury the proper claim, accompanied by the certificate of the colleclor of customs at the port. of entry where the spirits are entered for export, that such spirits have been received into his custody and the tax- RPJ99 wd Mz- paid stamps thereon obliterated; and the Secretary of the Treasury shall °m°°°°' prescribe such rules and regulations in relation thereto as may be necessary

   to secure the treasury of the United States against frauds: Provided,

L"‘“* *° That the drawback 011 spirits distilled prior to the passave of this act shall amount of d.raw·· . n ° buck, &¤, l10b exceed sucty cents per proof gallon. Sgcgion D5. That section fifty-five be amended by striking out all after the enacting m£;°g2l;i&¥°'¤ clause, and inserting in lieu thereof the following: “That distilled spirits drawn by owns; may be withdrawn from distillery bonded warehouses, at the instance of g*;';;';::;?:;% the owner of the spirits, for exportation in the original casks, in quantities odgiw mm! in of not less than one thousand gallons, without the payment of mx, uuiler certain qusnuucs such rules and regulations, and after making such entries and executing

?*g';:° P“Y‘“°“° and filing with the collector of the district from which the removal is to

be made such bonds and bills of lading, and giving such other additional security as may be prescribed by the commissioner of internal revenue, B°¤d°» &°· vvith the approval of the Secretary of the Treasury: Provided, T hilt bonds given under this section shall be canceled under such regulations as the Secretary of the Treasury shall prescribe. §pch distilled “All distilled spirits intended for export, as aforesaid, before being

£’;Q;hh;’;1‘° b° removed from the distillery warehouse shall be marked as the commis-

,;,,,,1,94 b,;;,,., slouer of internal revenue may prescribe, and shall have aflixed to ezwh ¥°m°V¤l· Cask 9.11 engraved stamp indicative of such intention, to be provided and