R. S. 3330; 13 Stat., 64, §§ 1 and

§ 11.

of customs of the port from which the same are to be exported, accurately describing the spirits to be shipped, the amount of tax thereon, the State and district from which the same is to be shipped, the name of the distiller, the port to which the same are to be transported, the name of the collector of customs of the port to whom the spirits are to be consigned, and the routes over which they are to be sent to the port of shipment. Such shipment shall be made over bonded routes whenever practicable under through (B) or transportation (B B) bonds to be taken by the collector of internal revenue. The collector of customs of the port shall receive such spirits, and permit the exportation thereof, under the same rules and regulations as are prescribed for the exportation of spirits upon which the tax has been paid.

ART. 924. Every person who intentionally relands within 2: 21 Stat., 118, the jurisdiction of the United States any distilled spirits which have been shipped for exportation under the provisions of this act, or who receives such relanded distilled spirits, and every person who aids or abets in such relanding or receiving of such spirits, shall be fined not exceeding $5,000 and imprisoned not more than 3 years; and all distilled spirits so relanded, together with the vessel from which the same were relanded within the jurisdiction of the United States, and all boats, vehicles, horses, or other animals used in relanding and removing such distilled spirits, shall be forfeited to the United States.

1

ART. 925. Whenever the owner of distilled spirits shall desire to withdraw the same from any distillery, special or general bonded warehouse, for exportation under existing law, under a B or B B bond, shall, on arrival of the spirits at the port of export, personally or by his agent, at that port, immediately notify the collector of customs of the port setting forth his intention to export the same, and the name of the vessel upon which the same are to be laden, and the port to which they are intended to be exported. He shall, after the quantity of spirits has been determined by the gauger and inspector, file with the collector of customs of the port an export entry verified by his oath. shall in case the original bond is a B B bond also give another bond (Cat. No. 781) to the collector of customs, with at least two sureties, conditioned that the principal named in said bond shall export the spirits as specified in said entry to the port designated, or to some other port outside of the jurisdiction of the United States.

He

$10.

Upon the lading of such spirits, the collector of customs, 20 Stat., 342, of the port, after proper bonds for the exportation of the same have been completed, shall transmit to the collector of internal revenue of the district from which the said spirits were withdrawn for exportation, a clearance certificate (Cat. No. 782 if bond Cat. 781 is taken, or Cat. No. 779 if no bond, Cat. 781 is required) and a detailed report of the gauger, which report shall show the capacity of each cask in wine-gallons, and the contents thereof in wine-gallons, proof-gallons, and taxable gallons. (Of cases of bottled spirits on Cat. Nos. 781 or 782, as required in case of casks, omitting wine-gallons and taxable gallons and substituting the word "cases" for the word "packages' thereon, or as to bottles, on Cat. 7794.) Upon receipt of the certificate and report, and upón payment of tax on deficiency, if any, the collector of internal revenue shall cancel the transportation bond. The bond required to be given for the landing at a foreign port of distilled spirits shall be canceled upon the presentation of satisfactory proof and certificates that said distilled spirits have been landed at the port of destination named in the bill of lading or any other port outside of the jurisdiction of the United States or upon satisfactory proof that after shipment the same were lost at sea without fault or neglect of the owner or shipper thereof; and whenever a distiller of spirits in bond shall desire to change the packages in which the same is contained, in order to export them, the Commissioner of Internal Revenue may, under regulations to be prescribed by him, and upon the execution of proper bonds with sufficient sureties, permit the withdrawal of so much spirits from bond and in new packages as the distiller shall desire to export as aforesaid.

ART. 926. Upon arrival of the spirits at the port of entry the owner or exporter will forthwith notify the collector of customs, in order that the lighterage and drayage of the spirits may be done under his surveillance, that the spirits may be at once inspected and laden on board the vessel, and that they may be constantly watched by customs officers, from the moment they are delivered from the bonded cars until they leave the port.

ART. 927. If, on arrival of the spirits at the port of entry, the vessel from any cause be not prepared to receive the same, they shall be delivered by the transportation. company, under the direction and supervision of the collector of customs, into bonded warehouses or stores pro

vided for the reception of such goods, to be kept in the same manner as provided by law for that class of merchandise, at the risk and expense of the owner, which expense shall be a charge on the goods. In case, however, the goods are allowed to remain in such warehouse for a period of fifteen days, the collector of customs will report the fact to the Commissioner of Internal Revenue.

In cases where the transportation company consents to the temporary storage of the spirits in its private warehouse without extra charge and to enable the exporter to attend to necessary cooperage, the spirits may be permitted to remain in such warehouse for a limited period. ART. 928. As it is presumed that the full quantity of spirits withdrawn from warehouse for exportation and consigned to the collector of customs under one bond will be exported in one lot, no division of a consignment at the port of export will be allowed except in extraordinary cases where a strict enforcement of the regulations on this point would, in the opinion of the collector of customs, occasion loss or great hardship to the exporter. But in such cases the collector will not, under any circumstances, allow a consignment to be divided into more than two lots.

ART. 929. Upon the receipt of the notice of arrival of spirits at the port for exportation, the collector of customs will immediately cause the spirits to be inspected (and, if shipped in original packages, gauged) and laden for export; and in case of exportation by rail the spirits will, if necessary to the thorough performance of this work, be taken out of the car, and, after inspection and gauging, be immediately reloaded in the presence of the inspector and gauger.

Where the spirits are to be exported in the original packages the orders for inspection, gauge, etc., will be in the form following:

FORM NO. 121.

Order for inspecting, gauging, branding, etc., of spirits exported without payment of internal-revenue tax.

No.

PORT OF

SIR: You will examine and ascertain the marks, numbers, and proper description of the merchandise specified in the annexed original application and notice of shipment of (here state the kind of spirits as known to the trade), and, if found to agree therewith, you will distinctly mark or brand each cask as follows: "FOR EXPORT FROM U. S. A.;" and you will also mark or brand on each cask in like manner, in addition to the brand above described, the

name of the port from, and of that to, which the same is intended to be exported, with the date of shipment, as follows:

You will also inspect and gauge, alongside of or on the vessel or car named in the annexed application, each cask, and make return thereof in detail, specifying the kind of spirits as known to the trade, the name of the distiller or exporter, the whole number of casks, the serial numbers thereon, the number of gauge or wine gallons, the degree of proof of the contents of each cask, and number of proof-gallons and taxable gallons. You will then cut out that portion of each export stamp upon which is shown the serial number of the stamp, the date of issue, the name of the collector issuing the same, the number of the cask, the contents in proof-gallons, and the name of the internal-revenue gauger. You will also stamp or stencil across the face of each warehouse stamp the words, "For export," and you will thoroughly obliterate and destroy the remaining portion of the export stamp affixed to each cask, and make a detailed report as to the stamps so marked and the stamps so destroyed, giving their serial numbers. Also, whether the shipment has been made in your presence on board the vessel or car named in said notice and application. Your return will be in triplicate, one to be attached to the annexed original notice, one to be attached to the duplicate notice now in the hands of the inspector, and the other, with the pieces of export stamps cut out by you, to be immediately delivered to me to be forwarded to the Commissioner of Internal Revenue.

The inspection and gauging here ordered will be performed with such hydrometers and gauging or weighing instruments and under such rules and regulations as are prescribed by the Commissioner of Internal Revenue to secure a uniform and correct system of inspecting, weighing, marking, and gauging of spirits subject to internal-revenue tax.

And you will gauge by rod, or weigh the spirits, according to the system under which they were originally deposited in warehouse, as shown by the marks and brands thereon.

То

Customs Gauger.

FORM NO. 122.

Collector of Customs.

Order for examination and shipment by customs inspector.

PORT OF

SIR: You will carefully examine the casks described in the annexed duplicate notice of shipment, and if found to agree in all respects therewith, you will superintend the lading thereof on board the whereof is master or conductor, for

and make certificate whether the said casks were shipped under your supervision on board of said vessel or car, whether the same were stamped and marked, and whether the export stamps thereon have been obliterated. Your certificate will be in triplicate, to be indorsed respectively on the gauger's original, duplicate, and triplicate returns. Collector.

To

Inspector of Customs.

ART. 930. After having performed the duties, in accordance with instructions contained in the order of the collector prescribed in the preceding articles, and after the spirits have been duly laden on board the exporting ves

sel or car, the gauger will make the following report, in triplicate:

FORM NO. 123.

Customs gauger's certificate.

PORT OF

I hereby certify that, in pursuance of Order No. described in the notice of shipment annexed thereto, each cask of which spirits was distilled by

of

and the day of

the spirits

between the

were, on the

day of day

on board of [or] alongside of [as the case may be] the vessel or car hereinafter named, gauged or weighed by me, and found to be as follows, viz:

And I further certify that the difference between the quantity, as shown by the marks and stamps on the casks and the quantity as shown by my inspection, is wine gallons, proof gallons and taxable gallons; that the packages found deficient have been specially examined by me, and the following facts (believed to be of value in determining whether or not the deficiency was occasioned by leakage or loss by unavoidable accident and without fraud or negligence) noted, viz:

And I further certify that I have stamped or stenciled across the face of each warehouse stamp the words "For Export, U. S. A.," and that I have entirely obliterated and destroyed all the internalrevenue export stamps affixed to the packages, except such portion of the export stamps as have been cut out and affixed by me to the accompanying triplicate detailed report on Internal Revenue Form 59, which is to be forwarded to the Commissioner of Internal Revenue. And I further certify that, upon examination, having found the marks, numbers, and descriptions specified in the original notice of shipment and application of to agree with those found on the casks, branded each cask as required in said order, No. ; and that the spirits gauged by me were shipped in my presence immediately1 they were gauged by me under the supervision of Inspector on board the -, whereof

is master; and I further certify that the spirits above described were gauged with the instruments and under the rules and regulations prescribed by the Commissioner of Internal Revenue.

United States Customs Gauger.

То

Collector of Customs.

ART. 931. To avoid the necessity of removing the bung, the exporter, or his agent, may cause to be bored in each barrel, on the line or zone of its greatest circumference, a hole of half an inch in diameter, for the use of the gauger in ascertaining the bung diameter, "proof," and "want

'Before or after, as the case may be.