Page:United States Statutes at Large Volume 20.djvu/362

FORTY-FIFTH CONGRESS. Sess. lll. Ch. 125. 1879. 337 word "bond” in the twenty-second line, and inserting in lieu thereof the word "entry"; and by adding thereto the words: ‘*A new bond shall be required in case of the death, insolvency, or New bonds. removal of either of the sureties, and may be required in any other coutingency ailecting its validity or impairing its efficiency, at the discretion of the Commissioner of Internal Revenue. And in case the distiller or Failure ro renew, owner fails or refuses to give the bond hereinbefore required, or to renew €*°· the same, or neglects to immediately withdraw the spirits and pa_y the tax thereon, or if he neglects to withdraw any bonded spirits and pay the tax thereon before the expiration of the time limited in the bond, the collector shall proceed to collect the tax by distraint, issuing his warrant of distraint for the amount of tax found to be due, as ascertained by him from the report of the gauger if no bond was given, or from the terms of the bond if a bond was given. But this provision shall not exclude any other remedy or proceeding provided by law." “If' it shall appear at any time that there has been a loss of distilled Loss of spirits. spirits from any cask or other package hereafter deposited in a distillery R- S· 5221- warehouse, other than the loss provided for in section three thousand two hundred and twenty one of the Revised Statutes of the United States, which, in the opinion of the Commissioner of Internal Revenue, is excessive, he may instruct the collector of the district in which the loss has occurred, to require the withdrawal from warehouse of such spirits, and to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, together with the interest accrued thereon, if any, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered into warehouse in such cask or package has not expired. lf the said tax and interest are not paid on demand, the collector shall report the amount due upon his next monthly list, and it shall be assessed and collected as other taxes are assessed and co1lected.” That section thirty-two hundred and ninety-four be amended by strik- R. S. 3294, ing out all after the said number, and substituting therefor the follow- Am“¤d°d· ing: "Any distilled spirits may, on payment of the tax thereon, be with- Withdraw al drawn from warehouse on application to the collector of the district in fr°m‘W”°h°“¤°~ charge of such warehouse, on making a withdrawal entry in duplicate and in the following form: ‘“ENTRY Fon WITHDRAWAL OF DISTILLED SPIRITS FROM WAREHOUSE. " Tax paid "Entry of distilled spirits to be withdrawn, on payment of the tax, Form ¤f entry- from warehouse of distillery number ——-—, situated in the ——-— district of —-, by ——, deposited on the ————- day of -——-, anno Domini —-—-, by —-—, in said warehouse. “And the entry shall specify the whole number of casks, with the marks and serial numbers thereon, the number of gauge or wine gallons, and of proof gallons and taxable gallons, and the amount of the tax on the distilled spirits contained in them; and on payment of the tax the collector shall issue his order to the storekeeper in charge of the warehouse for the delivery. One of said entries shall be filed in the office of the collector, and the other transmitted by him to the Commissioner of Internal Revenue. That section thirty-three hundred and one be amended by striking out R. S. 3301, all after the said number, and substituting therefor the following: A¤1¤¤d¤d· "Every storekeeper shall keep a warehouse—book, which shall at all Storekeeperei times be open to the examination of any revenue officer, and shall enter F¤¤0Fdtherein an account of all articles deposited in the warehouse to which he is assigned, indicating in each case the date of deposit, by whom manufactured or produced, the nmnber and description of the packages and contents, the quantities therein, the marks and serial numbers thereon, xx-—-22