LIQUOR 341 warehouse, upon the filing of an application for the regauge of such spirits, giving a description of the package containing the spirits, be regauged by a storekeeper-gauger who shall place upon each such package such marks and brands as the Commissioner, with the ap- proval of the Secretary, shall by regulations prescribe. If upon such regauging it shall appear that there has been a loss by leakage or evaporation of distilled spirits from any cask or package, without the fault or negligence of the distiller or warehouseman, taxes shall be collected only on the quantity of distilled spirits contained in such cask or package at the time of such withdrawal. The allowance which shall be made for such loss of spirits shall not exceed- 1 proof-gallon for 2 months or part thereof; 11/2 gallons for more than 2 months and not more than 4 months; 2 gallons for more than 4 months and not more than 6 months; 21/2 gallons for more than 6 months and not more than 8 months; 3 gallons for more than 8 months and not more than 10 months; 31/2 gallons for more than 10 months and not more than 12 months; 4 gallons for more than 12 months and not more than 15 months; 41/2 gallons for more than 15 months and not more than 18 months; 5 gallons for more than 18 months and not more than 21 months; 51/2 gallons for more than 21 months and not more than 24 months; 6 gallons for more than 24 months and not more than 27 months; 61/2 gallons for more than 27 months and not more than 30 months; 7 gallons for more than 30 months and not more than 33 months; 71/2 gallons for more than 33 months and not more than 36 months; 8 gallons for more than 36 months and not more than 40 months; 81/2 gallons for more than 40 months and not more than 44 months; 9 gallons for more than 44 months and not more than 48 months; 91/ gallons for more than 48 months and not more than 52 months; 10 gallons for more than 52 months and not more than 56 months; 101/2 gallons for more than 56 months and not more than 60 months; 11 gallons for more than 60 months and not more than 64 months; 111/2 gallons for more than 64 months and not more than 68 months; 12 gallons for more than 68 months and not more than 72 months; 121/2 gallons for more than 72 months and not more than 76 months 13 gallons for more than 76 months and not more than 80 months; 13/2 gallons for more than 80 months from the date of original gauge as to fruit brandy, or original entry as to all other spirits; and no further allowances shall be made for loss by leakage or evaporation. The foregoing allowance for loss shall apply only to casks or packages of a capacity of forty or more wine-gallons, and the al- lowance for loss on casks or packages of less capacity than forty gallons shall not exceed one-half the amount allowed on said forty- gallon cask or package; but no allowance shall be made on casks or packages of less capacity than twenty gallons. The proof of such distilled spirits shall not in any case be computed at the time of withdrawal at less than 100 per centum. (b) ACCIDENTAL FIRe OR OrnER CASUALTY.- The Secretary, upon the production to him of satisfactory proof of the actual destruction by accidental fire or other casualty, and without any fraud, collusion, or negligence of the owner thereof, of any distilled spirits, while the
�
