warehouses shall be under such further regulations as the Commissioner of Internal Revenue, with Regulations of the approval of the Secretary of the Treasury, approved by may prescribe. commissioner secretary. The provisions of this act, which were originally limited to grape-brandy, have been extended to brandy distilled from apples and peaches, by the act of October 18, 1888 (25 Stat. 560), which is as follows: "That the provisions of an act entitled 'An act relating to the production of fruit-brandy, and to punish frauds connected with the same,' approved March third, eighteen hundred and seventy-seven, be extended and made applicable to brandy distilled from apples or peaches, or from any other fruit the brandy distilled from which is not now required or hereafter shall not be required to be deposited in a distillery warehouse: Provided, That each of the warehouses established under said act, or which may hereafter be established, shall be in charge either of a storekeeper or of a storekeeper and gauger, at the discretion of the Commissioner of Internal Revenue." The brandy from all fruits other than apples, peaches, and grapes is still required to be deposited in distillery warehouses, and must be distilled under the same restrictions as are imposed upon grain and molasses distillers. Regulations of the Commissioner of Internal Revenue, concerning special bonded warehouses for fruit-brandy, are published in Int. Rev. Reg., Series 7, No. 5, Revised, and Supp. No. 1. 18, 1888. tax on ing monthly return, or may remove brandy SEC. 2. That every distiller of brandy from apples, peaches, and grapes, upon rendering his Act Oct. monthly return of materials used and spirits Distiller to pay produced by him, shall immediately pay the tax upon such spirits, or may, after they have been properly gauged, marked, and branded, under regulations to be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury, and also stamped as hereinafter provided, bond to special bonded warehouse. in cause them to be removed in bond from the place of manufacture to a special bonded warehouse, under such regulations, and after making such entries, and executing and filing with the collector of the district in which such spirits were manufactured such bonds and bills of lading, and giving such other additional security as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. SEC. 3. That all brandy intended for deposit in a special bonded warehouse, before being removed from the distillery, shall have affixed to each package an engraved stamp indicative of such intention, to be provided and furnished to the several collectors as in the case of other stamps, and to be charged to them and accounted for in the *** same manner. Stamp to be affixed before removal. Act May 28, 1880. The act of May 28, 1880 (21 Stat. 145), repealed the provision charging ten cents for these stamps. Act Oct. 18, 1888. How brandy may be deposited in the warehouse. SEC. 4. That any brandy made from apples, peaches, and grapes removed in bond according to law may, upon its arrival at a special bonded warehouse, be deposited therein upon making such entries, filing such bonds and other securities, and under such regulations, as shall be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury. It shall be one of the conditions of the warehousing bond covering such spirits that the principal One condition of warehousing named in said bond shall pay the tax on the bond to be that spirits as specified in the entry, or cause the Act Aug. 28, 1894. the tax shall be paid within right years irom date of same to be paid within eight years from the original gauge. date of the original gauging of the same, and before withdrawal, except as hereinafter provided. 1888. drawal for to another In such case, stamp to be affixed. etc., on expor SEC. 5. That any brandy made from apples, peaches, and grapes may be withdrawn once and no Act Oct. 18, more from one special bonded warehouse Only one withfor transportation to another special bonded transportation warehouse; and such brandy shall, on its warehouse. arrival at the second special bonded warehouse, be immediately entered therein, from which warehouse it shall be withdrawn only on payment of the tax or for immediate exportation. In case the brandy withdrawn is intended for deposit in additional another special bonded warehouse, an additional stamp, indicative of such intention, shall be affixed to each package withdrawn, as in the case of brandy withdrawn from a distillery intended to be so deposited. And in case the brandy is in- Export stamp, tended for exportation, an engraved stamp tation. indicative of such intention shall be affixed to each package so removed, as in the case of spirits withdrawn from a distillery bonded warehouse for exportation, under the provisions of section thirty-three hundred and thirty, Revised Statutes; all the of Sec. 3330 provisions of which section not inconsistent applicable. with this act are hereby made applicable to such withdrawals. And all withdrawals authorized by How withlaw of grape-brandy from any special bonded be made. warehouse shall be upon making such withdrawal entries, and under such regulations, and, unless the withdrawal is upon payment of tax, upon the execution of such bonds and bills of lading as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Export Export bonds, bonds given under the provisions of this act shall be canceled upon the production of such certificates of landing as the Commissioner of Internal Reve Provisions R. S. made drawals to how canceled. nue, with the approval of the Secretary of the Treasury, may prescribe, or upon proof of loss at sea satisfactory to the Commissioner of Internal Revenue. And the provisions of existing law relative to an allowance of loss by casualty in a distillery bonded warehouse are hereby made applicable to brandy stored in special bonded warehouses, in accordance with the provisions of this Provisions of Sec. 3221 act. SEC. 6. That the provisions of existing law in regard to the exportation of distilled spirits are hereby extended so as to permit the exportation from special bonded warehouses of apple, peach, and grape brandy free of tax in any original cask containing not less than twenty gallons, and for the exportation of grape-brandy upon which all taxes have been paid, with the privilege of drawback in quantities of not less than one hundred gallons, and in the distillers' original cask, containing not less than twenty nine gallons each. Act Oct. 18, 1888. Exportation free of tax. Drawback. The words, "twenty nine gallons" in the last line of this section should, undoubtedly, read " twenty wine gallons." The error was probably made in engrossing, but it remains as above in the statutes. See note to Sec. 1. See Secs. 3329 and 3330. SEC. 7. That whenever, in the opinion of the Commissioner of Internal Revenue, any special Warehouse tinued, etc. may be discon- bonded warehouse is unsafe or unfit for use, or the merchandise therein is liable to loss or great wastage, he may discontinue such warehouse, and require the merchandise therein to be transferred to such other warehouse as he may designate, and within such time as he may prescribe; and all the R. S. as to provisions of section thirty-two hundred and seventytwo of the Revised Statutes of the United Sec. 3272 States, relating to transfers of spirits from transfers, warehouses, including those imposing penal- applicable. ties, are hereby made applicable to transfers from special bonded warehouses. etc., made SEC. 8. That the tax upon any brandy distilled from apples, peaches, and grapes removed from the place where it was distilled, and in respect of which any requirement of this act is not complied with, shall, at any time when knowledge of such fact is obtained by the Commissioner of Internal Revenue, be assessed by him upon the distiller of the same, and returned to the collector, who shall immediately demand payment of such tax, and, upon the neglect or refusal of payment by the distiller, shall proceed to collect the same by distraint. But this provision shall not exclude any other remedy or proceeding provided by law. Act Oct. 18, 1888. when tax may be assessed and collected by distraint. 1888. SEC. 9. That nothing in this act shall be construed as extending the time in which the tax on Act Oct. 18, brandy made from apples, peaches, and grapes shall be paid beyond eight years from the day on which the taxable quantity is ascertained Act Aug. 28, by the gauger; and all brandy made from Tax must be apples, peaches, and grapes, found elsewhere eight years. than in a distillery or special bonded warehouse, not having been removed therefrom according to law, and all brandy on which the tax has not been paid within eight years of the date of the original gauging shall be forfeited to the United States. paid within SEC. 10. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Regulations to Treasury, may make all needful rules and reg- effect of law. have force and Forfeitures. |