Page:United States Statutes at Large Volume 19.djvu/419

FORTY-FOURTH CONGRESS Sess Tl. C11. 113, 114. 1877. 393 vided, That such additional entry shall not together with all prior entries Provincbe in excess of the area to which the town may be entitled at date of the additional entry by virtue of its population as prescribed in said section twenty-three hundred and eighty-nine. Approved, March 3, 1877. GHAP. 114.-—Au act relating to the production of fruit-brandy, and to punish frauds Much 3, lg;-;_ connected with the same. ·——-_;.. Bc it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Commissioner of Inter- Bonded w=¤¤·¤- nal Revenue shall bc, and hereby is, authorized in his discretion, and £°““3S f°* g‘"*‘l’*" upon the execution of such bonds as ho may prescribe, to establish ware- mu y` housps, to be known as special bonded warehouses, not exceeding ten in numbers in any one collection-district, exclusively for the storage of ` brandy made from grapes, each of which warehouses shall be in the charge of a storckcepcr, to be appointed, assigned, transfered, and S¤¤¤‘<·>k¢‘>¤P6*‘* paid in the same manner that storekcepers for distillery-warehouses are now appointed, assigned, transfered, and paid. Every such warehouse Control ofwmeshall be under the control of the collector of internal revenue of the h¤¤¤<>· district in which such warehouse is located, and shall be in the joint custody of the storckccpcr ond the proprietor thereof and kept securely Custody. locked, and shall at no time be unlocked or opened or remain open ex· \Vhun mul lim cept in the presence of such storekccper or other person who may be <>i>=·¤»<=·l· designated to act lor him, as provided in the case of distillcry-ware houses. And such warehouses shall be under such further regulations lhgiililiious. as the Commissioner of Internal Revenue, with the approval of the Socremry of the '1‘rc:1sury, may prescribe. Sno 2. That every distiller of brandy from grapes, upon rendering Tux m be mid his monthly return of materials used and spirits produced by him, shall fn ”‘f’2EPl5’] _ Y‘f" immediately pay the tax upon such spirits, or may, after they have hcen ;Q]‘;$;)§‘m 'lxfm `°' properly gaugcd, marked, und branded, under regulations to be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury, and also stamped as hereinafter provided, muse them to be removed in bond from the place of mrmuiiicturc to a special bonded warehouse, under such regulations, and after making such entries, and and Bling with the collector of the district in which such spirits were manuihcturcd such bonds and bills of lading, and giving such other adrlitionnl security as may be prescribed by the Commissioner ot‘Intcru:tl Revmiuc and approved by the by the Secretary of the ’[‘reasury. SEG 3. That all brandy intended for deposit in an special bonded Removal stamp. warehouse, before being removed from the distillery, shall have afiixed to cach package an engraved stamp indicative of such intention, to be providcd and iurnishccl to the several collectors as in the case of other stamps, and to be charged to them and accounted lor in the samemannor; and for the expense attending, providing, and oilixing such stamps ten cents for cnch stamp shall be paid the collector on making the entry for such transportation. Sno 4. That any brandy made from grapes removed in bond accord- C5>¤q<1i<i<>¤¤ ¤i"<l¤· ing to law may, upon its arrival at a spccial bonded warehouse, be de- P°S’“’“‘““'°h°"“"‘ posited therein upon making such entries, tiling such bonds and other securities, and under such regulations as shall be prescribed by the Commissioner. of Internal Revenue with the approval of the Secretary of the Treasury. It shall be one of the conditions of the warehousing- suipimumus in bond covering such spirits that the principal nauned in said bond shall dm *"""*· pay the tax on the spirits as specificd in the entry, or cause the smuc to be paid within three years from the date of the original gauging of the same, and before withdrawal, except as hereinafter provided