United States Statutes at Large/Volume 3/15th Congress/1st Session/Chapter 129
[Obsolete.]
Chap. CXXIX.—An Act providing for the deposit of wines and distilled spirits in public warehouses, and for other purposes.
Act of March 3 1819, ch. 82.
Any importer or wines or distilled spirits, may either secure the duties, as usual, or give bond in double the amount, without surety, &c.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That it shall be lawful for any importer of wines or distilled spirits, which may be imported into the United States at any time after the first day of June next, at his option, to be determined at the time of making an entry therefor, either to secure the duties thereon, on the same terms and stipulations as on other goods, wares, and merchandise, imported, or to give his bond, in double the amount of the duties thereupon, with condition for the payment of the said duties, in twelve calendar months from the date of such bond; which bond shall be accepted by such collector, without surety, upon the terms following, viz: the wines or distilled spirits,Upon bond without surety the wines or spirits must be deposited. for the duties whereof such bond shall be accepted, shall be deposited at the expense and risk of the importer, in such public or other storehouses as may be agreed upon between the importer and the surveyor, or officer of inspection of the revenue, for the port where the said wines or spirits shall be landed: and such wines or spirits shall be kept under the joint locks of the inspector and the importer; but no delivery shall be made of such wines or spirits without a permit in writing, under the hand of the collector and naval officer of the port.
No permit to be given for the removal of the wines or spirits, unless the duties are first paid or secured, &c.Sec. 2. And be it further enacted, That no permit shall be given for the removal of the wines or spirits deposited under the provisions of the foregoing section, unless the duties upon the wines or spirits, for which it shall be required, be first paid or secured, in the manner following, viz: the importer, or his assignee, shall give bond, with one or more surety or sureties, to the satisfaction of the collector, in double the amount of the duties, upon the wines or spirits in each case to be delivered, with condition for the payment of the said duties, at the same credits, to be computed from the date of the permit, as would have been allowed on bonds for the same articles, if they had not been deposited under the provisions of this act:Proviso: that the credit shall not be extended beyond twelve months. Provided, That the time to be allowed for the payment of the duties upon any wines or spirits so delivered, or for any part of such duties, shall not be such as to extend the credit beyond the term of twelve calendar months, originally allowed, upon depositing such wines and spirits.
If the duties are not paid within twelve months, part of the wines and spirits may be sold, and the amount of duties, &c. retained, &c.
Overplus to the owner, &c.
Amount of the bonds, &c. to be endorsed on the original.Sec. 3. And be it further enacted, That if the duties on any wines or spirits, deposited under the provisions of this act, shall not have been paid, or secured to be paid, in the manner described in the foregoing section, within the term of twelve calendar months from the time of their importation, it shall be the duty of the collector to cause so much of such wines or spirits, as may be necessary, to be sold at public auction, and, retaining the sum necessary for the payment of the duties which have not been secured or paid, together with the expenses of safe keeping and sale of such wines or spirits, shall return the overplus, if any, to the owner, or to his agent or lawful representative; and the amount of each bond, taken for the duties on wines or spirits delivered, after being deposited, as directed by this act, shall be endorsed immediately on the original bond given by the importer, specifying the articles delivered, and the date of the delivery.
No drawback on wines or spirits, unless they have been deposited, &c.Sec. 4. And be it further enacted, That no drawback shall be allowed of the duties paid on any wines or spirits, which shall be imported into the United States, after the first day of June next, unless such wines or spirits shall have been deposited in public or other stores, under the provisions of this act, and there kept, from their landing to their shipment.
Wines or spirits embezzled, or fraudulently hid or removed, forfeited, &c.Sec. 5. And be it further enacted, That, if any wines, or other spirits deposited under the provisions of this act, shall be embezzled, or fraudulently hid or removed, from any store or place, wherein they shall have been deposited, they shall be forfeited, and the person or persons so embezzling, hiding, or removing, the same, or aiding or assisting therein, shall be liable to the same pains and penalties as if such wines or spirits had been fraudulently unshipped and penalties as if such wines or spirits had been fraudulently unshipped or landed without payment of duty.
Bonds for duties on articles from foreign places, when to be payable.Sec. 6. And be it further enacted, That, from and after the first day of June next, the bonds for duties on articles imported by sea, the produce of foreign places or islands, situated on the eastern shores of America, north of the equator, or in its adjacent seas, bays, and gulfs, salt excepted, shall be payable, one-half in six and one-half in nine calendar months; and the bonds for duties on goods, wares, and merchandise, (other than wine, salt, and teas,) imported from any other place than Europe and the West Indies, shall be payable, one-third in eight, one-third in ten, and one-third in eighteen, calendar months.
Approved, April 20, 1818.