§ 377 srzams ze.-·11vT1 to the collector ot, customs, coiidltioned that the principal named in said bond will export the spirits as speckled in said entry to the port designated in said entry, or to some other port without the jurisdiction of the United States. And upon the lading of such spirits, the collector of the port, after proper bcmds ter the exportatién ot the same have been completed by the exparter or owner at the port of shipment thereof, shall
- transmit to the collector ct internal revenue qt the district
from which the said spirits were withdrawn for exportation, a clearance certidcate and a detailed report of the guager, which report shall show the; capacity ofeach cask ih wine gallons, and the contents thereof in wine gallons, proof gallons and ’axable gallons. Upon receipt et the certificate and report, and upon payment ot tax on deficiency, if any, the collector ot internal revenue shall cancel the transportation bend} The bead required te be Tm for the landing at n foreigri `_ port of distilled spirits shall canceled upon the presentation ct satisgactery and ·certlilca`tes that said distilled spirits have been landed at the port of destination named in the bill ci lading or any other part without the jurisdiction of the United States car upon satisfactory proof that after shipment the same were lost at sea without fault or neglect -0t the owner er shipper thereof, And whenever a dlstiller ot spirits in bond shall desire to change the packages in which the same is contained in order te export them, the Commissibnerpt Internal Revenue shall be authorized, under regulations to be prescribed by him, and upon the execution bf proper bonds with sumclent suret?3 to permit the withdrawal of se much spirits from bond and new ,mckages` as the distiller shall desire to export as aforesaid, · (June 9, 1874, c.l259, § 1, 18 Stat. 64; Mar.`1, 1879, c. 125, 5 10, 20 Stat. 342.) _ l — 377. Dnwback an distilled npirlts.·———Dlstllled spirits upon which all taxes have been paid may be exported, `with the privilege of drawback, and in’distll1ers’ original casks; packages containing not lem, than twenty wine gallons {each, on · application of the owner thereof to the collector of customs at any part ct entry, and under such rules and regulations, and after making such entrx as may be prescribed by law and by the Secretary of the Treasury. entry ter each exportation shall be at triplicate, and shall eontain the name of the person applying to expert; the name of-thee distiller, the same at the district in which the spirits were distilled, the name ot the vessel by which, and the name ot the port to which. they are to be exported; and the form of the entry shall be as tcllowaz hport Entry of Distilled Spirits Entitled to Drawback » Entry at spirits distilled by—·-·-——-——g--—--—·-~, i¤`-—-—-·»——-»- district, State at ~¢——--··——-·-, te be exported by-——·--———·—-——-———·—·-, in the ·—·—-———»·, wher=eot—·---·-—-—·-——-·-·---g-·»-· is master, bound te ·~—---··-—-·. And the entry shall specifj the whole number of casket or packages the marks and serial numbers thereon, the quality . er kind et spirits as lmewn ln commerce, the number of gauge or wine gallons and of proof gallons; and the amount dr the tax on suehsplrits shall be verltled by the oath ct. the owner at the spirits, and that the tax has heed paid thereon, and that they are truly intended to be exported to the part 01 -——-—-··-·-·, aad_1mt_ te be relaaded within the limits of the United Statm. Ode bill of lading, duly signed by the master ei the ruse)., shall be deposited with said collector, to be died at lame with the eatry retalwed by him. Dae ot mid eatrtes shall be, . when the shipment is completed, trawltted to the Secretary et the ·*1a·eaem~y, to herecerded and died in his aillce, The lading on board said vewel shall be only alter the receipt of an order er per:i1lt signed by the collector ot customs and directed to a' gustams gaager, and after each cask or mall have'bee¤ distinctly marked er braaded by mid auger /' ‘.
WRNAL REVENUE 762 as follows: “For export from U. 8. A." and the tax-paid stauips thereon cbllteratecl. The caaks or packages shall be inspected. and gauged alemgmda of cr on the vowel by the gaugcr designated by said collector, under auch rules and regulations as the Secretary of the Treasury may prescribe; and on application ct the mid collector it shall ba the duty ot the surveyor of the port to desimte and direct one oi the 4 bustomhouse inspectors to superintend such shimaut. And the gaager aforesaid shall make a full return of auch inspec. Qian and gauging in such Iona as may be prescxibed by the Secretary of the Treasury, showing by whom mch cash ot such spirits was distilled, the swlal number at }tha mak. and ot the tax·paid’ stamp attached ’tb€1'Bt0, tha proof and quantity ict such spirits as per the original page,. mark ca each cask, and the quantity in proof and wine gallon aa per the gauge 'th0D_'I!1&d0 by him. And. mid gaugu shall certify on meh re- {DQR that the shipment has been madaia his prawn, on 1 boargl thevessal named in the entry for which mum "
- shal1— be indorsod by said cust¢>mh@ l or certifying
that the caska pr packages have been shipped under his superlvision on board said vessel, and the ,tax·pald damper obliterated and the said inspector shall make a `dmllar ¢¢l'ti&8¢8 atc tw surveyor of tha port, inilorsed m or to ’be·atta¢h6d to be ‘ entry in poasession ct the cuacmhcase. A drawmck shall bé allowed upon distilled spirits ch which the tax has been paid and exported to foreign countries, gder the provisions of this. section, when exported as hadn provided tor. The drawback allowed 'shall · include- the taxes lcaied and paid upon the distllleh wirith exported, 88 pea last up at mid _ spirits prior tb éxpqgtation and shall be due andmyahie only after ~the proper entries have been . made and Mad, am all othqg conditions éomplled with as hereiabatam rmuired, and 0nilllh3with`theS¤cmtary¤£tha1‘rmsarytbzpx¤pérclalm, accqmpanlod by` the cartlmate of the collector at at tM port og ehtry when the spirits are entered mr export, that `ahch splrita have been received into. his custody nad the tuvpaid stamps thereon obliterated; and- the Sccrggry at me, Treasury shall prescribe such rules and regulations la relation thereto aamay be n =~:»: to secure the Treasury dt the United Statas*agalnst.trauda (R.'B. 5 3329; May Eyliiw, c. l08• § 10, 21 état. 143.,) _ , · l é · 818. Transient in tanks ar tank qu far export.-—Uader`auch . regulations as 1h0_c0mml%¤cr, with the apwoval at the Secretary, may prescribe, or other :· mlrit: ot a proof latxjangth at nat lam than om huadmd and aww.; dunes iuteudad for export treo at tax may be drawn receiving cistsrns at any distillery mr {mm atorage tanks in any distillery warehouse, for trahalar to os: tank cars ia: export tmm the United States, and all provisions 01 law to the exportation 01 mt i&s.ts&ant hwewith shall apply to spirlts·ram€.wad—t0r export under the prcylslqas of this chapter. (Sept. 8, 1916, é., @3, { 403, 89 Slat. 7@; Fab. “24, 1919, c. 18, 6 @4. 40 Stat. 1.11%.) _ — . 379. Allowance far leakage as lun; witwrayjal fran elistillary iiarahcan for %rtstia¤.·—;·-Wharé spirits are withdrawn from distillery wamhomm for exportation according ta
- 1aw, it shall be lawful, unda: such rules and M and
limitations as shall be prwcrilmd by tha Ccmmlglcnar 01 Ih- ‘tai·¤al Ravenna,. with the approval . oi the of the Treasury, for an allovéame to be made tar leakam .0: lam by any unavoidable accident. and without. any {mud or mllgmmca
Qc! tha dlatillcr, omiar, .exp0~rt.er, carrier, or agents or
ehuilcyam, occurring transportation {mm a jlstillery
to the pmt. ot axport; (Dec.-20, 1879, c;_ 1, § 1,
21 Stal. 59.) . " — · " . 389. Sahqrcminiaa at nam last spirits amazed by £@-· •a¢•:.—————Wharc the aplrltafprcvlded for in. section ,379 at thi; title are by a valid claim at lnsurama in cxcaw of
