(d) IssUE FORRESTAMPING. -T he Commissioner may, under regu- lations prescribed by him with the approval of the Secretary, issue stamps for restamping packages of fermented liquors which have been duly stamped but from which the stamps have been lost or destroyed by unavoidable accident. (e) AUTHORITY TO DISCONTINUE EXPORT STAMPS. -The Commis- sioner, with the approval of the Secretary, is authorized to discon- tinue the use of export fermented-liquor stamps whenever in his judgment the interests of the Government will be subserved thereby. (f) GENERAL STAMP PROVISIONS.- For general provisions relating to stamps, see subchapter A of chapter 28. (g) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3153 . REMOVALS FREE OF TAX. (a) FROM BREWERY TO WAREHOUSE UNDE PERMIT. -Any brewer may remove or transport, or cause to be removed or transported, from his brewery or other place of manufacture to a depot, ware- house, or other place used exclusively for storage or sale in bulk, and occupied by him, in another part of the same collection district, or in another collection district, but to no other place, malt liquor of his own manufacture, known as lager beer, in quantities of not less than six barrels, and malt liquor of his own manufacture, known as ale or porter, or any other malt liquor of his own manufacture not hereto- fore mentioned, in quantities not less than fifty barrels at a time, without affixing the proper stamps on said vessels of lager beer, ale, porter, or other malt liquor, at the brewery or place of manufacture, under a permit, which shall be granted, upon application, by the col- lector of the district in which said malt liquor is manufactured, and under such regulations as the Commissioner may prescribe; and thereafter the manufacturer of said malt liquor shall stamp the same when it leaves such depot or warehouse, in the same manner and under the same penalties and liabilities as when stamped at the brewery as provided in section 3152 (b). And the collector of the district in which such depot or warehouse is situated shall furnish the manufacturer with the stamps for stamp- ing the same, as if the said malt liquor had been manufactured in his district. And said permit must be affixed to every such vessel or cask so removed, and canceled or destroyed in such manner as the Commissioner may prescribe, and under the same penalties and lia- bilities as provided in section 3159 (d). (b) FROM BREWERY OR WAREHOUSE FOR EXPORT.- Fermented liquor may be removed from the place of manufacture, or storage, for export to a foreign country, without payment of tax, in such packages and under such regulations, and upon the giving of such notices, entries, bonds, and other security, as the Commissioner, with the approval of the Secretary, may from time to time prescribe; and no drawback of tax shall be allowed on fermented liquor exported. (c) FOR MANUFACTURING PURPOSES WHEN UNFIT FOR BEVERAGE TTs.E -When fermented liquor has become sour or damaged, so as to be incapable of use as such, brewers may sell the same for manufac- turing purposes, and may remove the same to places where it may be used for such purposes, in casks, or other vessels, unlike those or- dinarily used for fermented liquors, containing respectively not less than one barrel each, and having the nature of their contents marked upon them, without affixing thereon the permit, stamp or stamps required. (d) TRANSFER or DUTIES.- For transfer of powers and duties of Commissioner and his agente. see section 3170. 367 LIQUOR
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