entries. One of said entries shall be retained in the office of the collector of Disposition of the district, one sent to the storekeeper in charge of the warehouse, to be retained and filed in the warehouse, and one sent with duplicate of the bond to the Commissioner of Internal Revenue, to be filed in his office. New bond may "A new bond shall be required in case of the death, insolvency, or removal of either of the sureties, and may be required in any other con- be required in case tingency affecting its validity or impairing its efficiency, at the discretion of death, insolvof the Commissioner of Internal Revenue. ency, &c. And in case the distiller or owner fails or refuses to give the bond hercin before required, or to renew the same, or neglects to immediately draw spirits, &c. withdraw the spirits and pay the tax thereon, or if he neglects to withdraw any bonded spirits and pay the tax thereon before the expiration of the time limited in the bond, the collector shall proceed to collect the tax by distraint, issuing his warrant of distraint for the amount of tax found to be due, as ascertained by him from the report of the gauger if no bond was given, or from the terms of the bond if a bond was given. But this provision shall not exclude any other remedy or proceeding provided by law. "If it shall appear at any time that there has been a loss of distilled Excessive loss of spirits from any cask or other package hereafter deposited in a distillery spirits in warewarehouse, other than the loss provided for in section thirty-two hun- house; tax to be collected and spirdred and twenty-one of the Revised Statutes of the United States, as its withdrawn. amended, which, in the opinion of the Commissioner of Internal Revenue, is excessive, he may instruct the collector of the district in which the loss has occurred to require the withdrawal from warehouse of such distilled spirits, and to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered into warehouse in such cask or package has not expired. If the said tax is not paid on demand, the collector shall report the amount due upon his next monthly list, and it shall be assessed and collected as other taxes are assessed and collected. "That the tax on all distilled spirits hereafter entered for deposit in distillery warehouses shall be due and payable before and at the time the same are withdrawn therefrom and within three years from the date of the entry for deposit therein; Tax on spirits in distilleries to be paid within three years of entry. T Condition of bonds. And warehousing bonds hereafter taken under the provisions of section thirty two-hundred and ninety-three of the Revised Statutes of the warehousing United States shall be conditioned for the payment of the tax on the spirits as specified in the entry before removal from the distillery warehouse, and within three years from the date of said bonds." SEC. 5. That section thirty-two hundred and ninety-four of the Re-, Entry for with vised Statutes of the United States, as amended by an act entitled "An drawal of spirits to act to amend the laws relating to internal revenue", approved March packages and othspecify number of first, eighteen hundred and seventy-nine, be amended by inserting after er facts. the word "casks," in the tenth line thereof, the words "or packages," R. S., § 3294. and by inserting after the word "them," in the thirteenth line thereof, ch. 125, § 5. 1879, March 1, the words "at the time they were deposited in the distillery warehouse; and said entry shall also specify the number of gauge or wine gallons, and of proof gallons and taxable gallons contained in said casks or packages at the time application shall be made for the withdrawal thereof". SEC. 6. That section thirty-two hundred and eighty-seven of the Revised Statutes of the United States as amended by an act entitled "An act to amend the laws relating to internal revenue", approved March ch. 125, § 5, in part. first, eighteen hundred and seventy-nine, be amended by striking out all after said number, and substituting therefor the following: "All distilled spirits shall be drawn from the receiving cisterns into Drawing off, casks or packages, each of not less capacity than ten gallons wine-meas- gauging, marking, ure, and shall thereupon be gauged, proved, and marked by an internal spirits to distillery revenue gauger, who shall cut on the cask or package containing such warehouse. * Substitute for and removal of Serial number. Form of stamp. Fermenting period; when deemed to commence. R. S., § 3310. spirits, in a manner to be prescribed by the Commissioner of Internal Revenue, the quantity in wine-gallons and in proof-gallons of the contents of such casks or packages, and the particular name of such distilled spirits as known to the trade, that is to say, high-wines, alcohol, or spirits, as the case may be, shall be marked or branded on the head of such cask or package in letters of not less than one inch in length; And the spirits shall be immediately removed into the distillery warehouse, and the gauger shall, in the presence of the storekeeper of the warehouse, place upon the head of the cask or package an engraved stamp, which shall be signed by the collector of the district and the storekeeper and gauger; and shall have written thereon the number of proof-gallons contained therein, the name of the distiller, the date of the receipt in the warehouse, and the serial number of each cask or package, in progressive order, as the same are received from the distillery. Such serial number for ev[e]ry distillery shall be in regular sequence of the serial number thereof, beginning with number one (No. 1) with the first cask or package deposited therein after July twentieth, eighteen hundred and sixty-eight, and no two or more casks or packages warehoused at the same distillery shall be marked with the same number. The said stamp shall be as follows: Distillery-warehouse stamp No.-. Issued by trict, State of distillery warehouse of gallons proof-spirits tents "Attest: dis collector, 18-, Cask No. ; con SEC. 7. That section thirty-three hundred and ten of the Revised Statutes of the United States be amended by striking out the words "ev[e]ry distiller at the hour of twelve meridian on the third day after that on which his bond is approved," occurring on the first and second lines thereof, and by inserting in lieu thereof the words: "The first fermenting period of ev[e]ry distiller shall be taken to begin on the day the distiller's bond is approved; and ev[e]ry distiller at the hour of twelve meridian on the last day of such first fermenting period, or at the same hour on any previous day of such fermenting period on which spirits are distilled". Deficiency of SEC. 8. That section six of an act entitled "An act to amend the laws spirits not to be relating to internal revenue", approved March first, eighteen hundred assessed in case of and seventy-nine, be amended by inserting after the word "premises", loss by casualty, on the twenty-first line thereof, the following: &c. And the Commissioner of Internal Revenue upon the production to 1, him of satisfactory proof of the actual destruction, by accidental fire or other casualty, and without any fraud, collusion, or negligence of the distiller of any spirits in process of manufacture or distillation, or before removal to the distillery warehouse, shall not assess the distiller for a deficiency in not producing eighty per centum of the producing capacity of his distillery as established by law when the deficiency is occasioned by such destruction, nor shall he, in such case, assess the tax on the spirits so destroyed. Provision requir SEC. 9. That section seven of an act entitled "An act to amend the ing rectifiers' laws relating to internal revenue", approved March first, eighteen hunbonds repealed. dred and seventy-nine, be repealed. 1879, March 1, ch. 125, § 7. titled to drawback. R. S., § 3329. Spirits exported SEO. 10. That section thirty-three hundred and twenty-nine of the in casks or pack- Revised Statutes of the United States be amended by striking out after ages of any size en- the word "exported," in the fifty-sixth line, the words "at the rate of seventy cents per proof gallon," and inserting in lieu thereof the word "ninety";(1) and striking out the words "in quantities of not less than NOTE. (1) The word "ninety," inserted by this amendment, seems to be without force. The whole amendment appears to allow a drawback on spirits exported to the extent of the whole tax paid, with the exception, perhaps, of the limit of sixty cents per gallon for spirits distilled prior to August, 1872, as specified in the proviso to § 3329 of Revised Statutes. one thousand gallons," in the third line thereof; and by inserting the word "packages", after the word "casks", in the fifth line thereof. Spirits may be SEC 11. That section thirty-three hundred and thirty of the Revised Statutes of the United States be amended by striking out the words "in withdrawn from quantities of not less than one thousand gallons," in the third line, and inserting in lieu thereof the words "or packages". SEC. 12. That section twelve of an act entitled "An act to amend the warehouse in R. S., § 3330. laws relating to internal revenue", approved March first, eighteen hun- liquors of casks in which foreign dred and seventy-nine, be amended by striking out after the word liquors have been "liquors", in the sixth line thereof, the words "and no cask or other imported not propackage, such as is herein before mentioned, in which distilled spirits, hibited. wines, or malt liquors have been imported, shall be used to contain ch. 125, § 12. domestic distilled spirits, under penalty of the forfeiture of such reused cask or package and the contents thereof." 1879, March 1, similar casks. SEC. 13. That section thirteen of an act entitled "An act to amend the. Penalty for maklaws relating to internal revenue", approved March first, eighteen hun- ing, using, &c., dred and seventy-nine, be amended by striking out after the word 1879, March 1, "sale", in the eighth line thereof, the following: "Or shall, for such purpose, manufacture, use, or have in possession any cask or package made in imitation of, or intended to be in the similitude of such imported casks or packages, with any imitation of such marks or brands thereon," and by striking out after the word "sold," in the fifteenth line thereof, the word "manufactured". SEC. 14. That section twenty of an act entitled "An act to amend the laws relating to internal revenue", approved March first, eighteen hun dred and seventy-nine, be amended by striking out all after the number of said section and substituting therefor the following: That under such regulations and requirements as to stamps, bonds, and other security as shall be prescribed by the Commissioner of Internal Revenue, any manufacturer of medicines, preparations, compositions, perfumeries, cosmetics, cordials, and other liquors, for export, manufacturing the same in a duly constituted manufacturing warehouse, shall be authorized to withdraw, in original packages, from any distillery warehouse, so much distilled spirits as he may require for the said purpose, without the payment of the internal-revenue tax thereon." ch. 125, § 13. Distilled spirits for manufacture of preparations for export may be withdrawn from distillery warehouse without tax. R. S., § 3433. Substitute for 1879, March 1, ch. 125, § 20. SEC. 15. That where spirits are withdrawn from distillery warehouses Allowance for for transfer to manufacturing warehouses, under the provisions of this leakage and loss during transportaact, it shall be lawful, under such rules and regulations and limitations tion from distillery as shall be prescribed by the Commissioner of Internal Revenue, with warehouse to manthe approval of the Secretary of the Treasury, for an allowance to be ufacturing waremade for leakage or loss by any unavoidable accident, and without any fraud or negligence of the distiller, owner, exporter, carrier, or their agents or employees, occurring during transportation from a distillery warehouse to a manufacturing warehouse. house. SEC. 16. That section thirty-three hundred and fourteen be amended Collectors to acby striking out all after the said number, and substituting the following: count for tax-paid "The books of tax-paid stamps issued to any collector shall be charged stamps, make reto his account at the full value of the tax on the number of gallons represented on the stamps and coupons contained in said books; And ev[e]ry collector shall make a monthly return to the Commissioner of Internal Revenue of all tax-paid stamps issued by him to be affixed to any cask or package containing distilled spirits on which the tax has been paid, and account for the amount of the tax collected; And when the said collector returns to the Commissioner of Internal Revenue any book of marginal stubs, which it shall be his duty to do as soon as all the stamps contained in the book when issued to him have been used, and accounts for the tax on the number of gallons represented on the stamps and coupons that were contained in said book, there shall be allowed to the collector a commission of one-half of one per centum on the amount of such tax, in addition to any other commission by law allowed: Substitute for R. S., § 3214. 1879, March 1, ch. 125, § 5, in part. Collectors; how charged with other stamps. Reports and books. Export stamps; how charged and amount due collected. R. S., § 3330. Provided, That the total net compensation of collectors as fixed by this title shall not be thereby increased. All stamps relating to distilled spirits, other than the tax-paid stamps, shall be charged to collectors; and the books containing such stamps may be intrusted by any collector to the gauger of the district, who shall make a daily report to the collector of all such stamps used by him and for whom used; and when all the stamps contained in any such book have been issued, the gauger of the district shall return the book to the collector, with all the marginal stubs therein": Provided, That all export stamps issued to collectors shall be charged to them as representing the value of ten cents for each stamp, and they shall collect the amount due for such stamps at the rate of ten cents for each stamp issued in such manner and at such time as the Com1874, June 9, ch. missioner of Internal Revenue may prescribe, and the Commissioner 259, § 2. may, in his discretion, make assessment therefor. Spirits with- SEC. 17. Whenever the owner of any distilled spirits shall desire to drawn from dis- withdraw the same from the distillery warehouse, or from a special tillery or bonded bonded warehouse, he may file with the collector a notice giving a dewarehouse may be regauged. scription of the packages to be withdrawn, and request that the distilled spirits be regauged; and thereupon the collector shall direct the gauger to regauge the same, and mark upon each package so regauged the number of gauge or wine gallons and proof-gallons therein contained. If upon such regauging it shall appear that there has been a loss of disAllowance for tilled spirits from any cask or package, without the fault or negligence leakage, of the distiller or owner thereof, taxes shall be collected only on the quantity of distilled spirits contained in such cask or package at the time of the withdrawal thereof from the distillery warehouse, or special bonded warehouse: made. Provided, however, That the allowance which shall be made for such -to what extent loss of spirits as aforesaid shall not exceed one proof-gallon for two months, or part thereof, one and one-half gallons for three and four months, two gallons for five and six months, two and one-half gallons for seven and eight months, three gallons for nine and ten months, three and one-half gallons for eleven and twelve months, four gallons for thirteen, fourteen, and fifteen months, four and one-half gallons for sixteen, seventeen, and eighteen months, five gallons for nineteen, twenty, and twenty-one months, five and one-half gallons for twenty-two, twentythree, and twenty-four months, six gallons for twenty-five, twenty-six, and twenty-seven months, six and one half gallons for twenty-eight, twenty-nine, and thirty months, seven gallons for thirty-one, thirty-two, and thirty-three months, and seven and one-half gallons for thirty-four, thirty-five, and thirty-six months: ་ ་ Provided, also, That the foregoing allowance of loss shall apply only to casks or packages of a capacity of forty or more wine-gallons, and that the allowance for loss on casks or packages of less capacity than forty gallons shall not exceed one-half the amount allowed on said fortygallon cask or package; But no allowance shall be made on casks or packages of less capacity than twenty gallons: And provided further, That the proof of such distilled spirits shall Computation of not in any case be computed at the time of withdrawal at less than one proof of spirits. hundred per cent. SEC. 18. That subsection second of section thirty-two hundred and Manufacture of forty-four shall not apply to distillers in registered distilleries who wooden stills by manufacture for their own use wooden stills, but each of said distillregistered distill- ers shall give notice to the collector of the district in which his disuse not subject to tillery is located of each still manufactured before the same is used. ers for their own special tax. R. S., § 3244, par. 2. Repeal. SEC. 19. That all acts and parts of acts inconsistent herewith are hereby repealed. [May 28, 1880.] CHAPTER 115. AN ACT MAKING APPROPRIATIONS FOR THE SUPPORT OF THE MILITARY ACADEMY FOR Secretary of War may assign any Army officer as professor of law at the Military Academy. Be it enacted, &c. For department of law: Provided, That the Secretary of War may, in his discretion, assign any officer of the Army as professor of law. [June 1, 1880.] * * CHAPTER 119. AN ACT PROVIDING FOR THE REAPPORTIONMENT OF THE MEMBERS OF THE LEGISLA- [SECTION 1], That the governor, and the speaker of the house of representatives and the president of the council during the last session of the legislatures, in the Territories of Montana, Idaho, and Wyoming, be, and they are hereby, authorized and empowered to act as a board of ap portionment in their respective Territories; And when assembled at the capitals of their respective Territories, they, or a majority of them, shall reapportion the members of the council and house of representatives in their respective Territories upon the basis of the population as shown by the returns of the census for the year eighteen hundred and eighty, excluding Indians, and shall make such apportionment strictly in accordance with said census returns, allotting members of each house of the legislative assembly to the different sections of their respective Territories, pro rata, as nearly as prac ticable, according to the population, and to that end may apportion, when necessary, in joint council districts. June 3, 1880. 21 Stat. L., 154. Reapportionment of members of legislatures of Montana, Idaho, and Wyoming on basis of census of 1880. R. S., §§ 1849, 1922. Election after re SEC. 2. That the reapportionment so made by said boards shall be forthwith certified to by the members, or a majority thereof, making the apportionment. same, and filed in the office of the Secretary of the Territory; and within ten days thereafter the governor shall issue his proclamation for an election of such members of the legislature so apportioned as aforesaid, specifying in such proclamation the apportionment so made to the different sections, and which election shall be held at the time and places as provided by law, and the returns to be canvassed as provided by the laws of said Territories respectively. The next legis. SEC. 3. That the persons elected under such apportionment shall, when assembled at their respective capitals, at the time provided by law, lative assembly. and when duly qualified and organized, constitute the next legislative assembly in each of said Territories, and shall be empowered to alter or amend the reapportionment for members of the legislature so made, and at any time thereafter reapportion their respective Territories in accordance with the population as the same may vary and change. SEC. 4. That the members constituting such boards of apportionment Assembling and shall assemble at the capitals of their respective Territories and com- pay of boards of plete their work on or before the first Monday in September, eighteen apportionment. hundred and eighty, and they shall be allowed the same compensation per diem and mileage as are allowed to the presiding officers of the leg. islatures in such Territories; Which allowance shall be certified by the Secretary of the Territory to the proper officers of the United States Treasury Department, and |