336 CODIFICATION OF INTERNAL REVENUE LAWS (b) TRANSFER OF DuTmES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2884 . GAUGING, STAMPING, AND BRANDING SPIRITS REMOVED FROM WAREHOUSE. (a) REQmnIMENT. -W henever an application is received for the removal from any internal revenue bonded warehouse of any cask or package of distilled spirits on which the tax has been paid, the storekeeper-gauger shall gauge and inspect the same, and shall, be- fore such cask or package has left the warehouse, place upon such package such marks, brands, and stamps as the Commissioner, with the approval of the Secretary, shall by regulations prescribe, which marks, brands, and stamps shall be erased when such cask or package is emptied. The Commissioner, with the approval of the Secretary, may, by regulations, from time to time, require any distiller, at his expense and under the immediate personal supervision of a storekeeper- gauger, to do such marking and branding and such mechanical labor pertaining to gauging required under this section as the Commis- sioner deems proper and determines may be done without danger to the revenue. (b) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 317. SEC. 2885. EXPORTATION OF SPIRITS WITHDRAWN FROM WARE- HOUSES. (a) ENTDIES, BoNDs, AND BrLLS OF LADING.- D istilled spirits may be withdrawn from internal revenue bonded warehouses, at the in- stance of the owner of the spirits, for exportation in the original casks or packages, without the payment of tax, under such regula- tions, and after making such entries and executing 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 se- curity as may be prescribed by the Commissioner, with the approval of the Secretary, and bonds given under this section shall be can- celed under such regulations as the Secretary shall prescribe. The bonds required to be given for the exportation of distilled spirits shall be canceled upon the presentation of satisfactory proof and certificates that said distilled spirits have been landed at the port of destination named in the bill of lading, or upon satisfactory proof that after shipment the same were lost at sea without fault or neglect of the owner or shipper thereof. (b) MARKS, STAMPS, AND PEMTrrs.- All distilled spirits intended for export, as aforesaid, before being removed from the internal revenue bonded warehouse, shall be marked as the Commissioner may prescribe, and shall have affixed to each cask an engraved stamp indicative of such intention, to be provided and furnished by the several collectors as in the case of other stamps, and to be charged to them and accounted for in the same manner, and for the expense attending the providing and affixing such stamps 10 cents for each package so stamped shall be paid to the collector on making the entry for such transportation. When the owner of the spirits shall have made the proper entries, filed the bonds, and otherwise complied with all the requirements of the law and regulations as herein pro- vided, the collector shall issue to him a permit for the removal and transportation of said spirits to the collector of the port from which the same are to be exported, accurately describing the spirits to be shipped, the amount of tax thereon, the State and district from which the same is to be shipped, the name of the distiller by whom distilled, the port to which the same are to be transported, the name of the collector of the port to whom the spirits are to be consigned,
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