to

and delivered in iike good order to collector of customs at the port of -, State of or his successor in office, and under his direction to be placed in bonded manufacturing warehouse, the said (here insert the name of the principal to the bond) paying freight and all charges on the said merchandise; and the rate of freight for the transportation of said packages from the place of shipment to shall not exceed per

In witness whereof the agent of the said company hath affirmed to three bills of lading, all of this tenor and date, one of which being accomplished, the others to stand void.

(Here describe the spirits as specified in the entry for withdrawal.)

ART. 1021. The manufacturer must, in all cases, make arrangements for shipment of the spirits, rate and payment of freight, and the like details, with the transportation company, owner, or proprietor of the vessel or other conveyance; and the parties may be allowed to specify in the bill of lading the conditions of their agreement in respect to those matters; but nothing must be incorporated therein which will in any manner impair the obligation of the manufacturer and transportation companies to forward and deliver such goods to the designated collector of customs at the port of entry; and the manufacturer shall take all necessary measures to insure the safe delivery of the spirits to the said collector for deposit in bonded manufacturing warehouse.

ART. 1022. Upon receipt of the bills of lading, the collector will immediately forward one copy thereof to the Commissioner of Internal Revenue, together with a copy of the entry, order, report, and permit, and duplicate of the bond, with affidavits of sureties (Internal-Revenue Form 33), when not indorsed on the bond. He will also promptly forward to the collector of customs to whom the spirits are consigned a complete set of papers as above, except the duplicate of the bond, with affidavits of sureties; and he will retain a complete set of papers on file in his office.

TREATMENT ON ARRIVAL AT PORT OF ENTRY.

ART. 1023. On arrival of the spirits at the port of entry the manufacturer will forthwith report such arrival to the

collector of customs, and make application for examination and inspection of the same in the following form:

FORM NO. 149. (In duplicate.)

Application for examination and transfer.

PORT OF

You are hereby requested to cause an examination and inspection and gauging to be made of the following-described casks, containnow to be found at, intended to be deposited in

1

ing
the bonded manufacturing warehouse, No.

on which

revenue laws, viz:

no taxes have been paid under internal

ART. 1024. Such report and application will be made in duplicate, on receipt of which the collector will immediately direct the officer in charge of the spirits to deliver the same to the surveyor for deposit in bonded manufacturing warehouse, in form as follows:

FORM NO. 150.

Order to deliver distilled spirits to surveyor for deposit in bonded manufacturing warehouse.

To the Officer in Charge:

DISTRICT AND PORT OF

Collector's Office,

You are directed to deliver to the surveyor, for deposit in the bonded manufacturing warehouse of ing-described distilled spirits, viz:

at - the follow-, as per bill of lading, brought into this district

Collector.

ART. 1025. The collector will at the same time direct the surveyor to take charge of the spirits and supervise the delivery of the same into the bonded manufacturing

1 State kind of spirits.

warehouse.

lowing form:

The order to the surveyor will be in the fol

FORM No. 151.

Order for examination and deposit of distilled spirits in bonded manufacturing warehouse.

CUSTOM-HOUSE, Port of

SIR: You will carefully examine the casks described in the annexed duplicate notice of deposit and application for remission, and if found to agree in all respects therewith, you will superintend the delivery thereof into the bonded manufacturing warehouse of

, at

and make certificate whether the said casks were delivered under your supervision into said bonded manufacturing warehouse, whether the same were stamped and marked, and whether the stamps thereon have been obliterated. Your certificate will be in duplicate, to be indorsed respectively on the gauger's original and duplicate returns.

Collector.

To the SURVEYOR:
Inspector

will execute the foregoing order.

Surveyor.

ART. 1026. The collector will further direct the gauger to inspect the spirits, to cut out a piece of each export stamp, and destroy the remaining portions of such stamps, and all warehouse stamps affixed to the packages, and make report in triplicate of his action. The order of the collector will be in the following form:

FORM NO. 152.

Order for inspection, etc., of distilled spirits for deposit in bonded manufacturing warehouse.

CUSTOM-HOUSE, PORT OF

SIR: You will examine and ascertain the marks, numbers, and proper description of the merchandise specified in the annexed original notice of deposit of and application for remission, and if found to agree therewith you will distinctly mark or brand each cask as follows:

"For deposit in Bonded Manufacturing Warehouse of

at

You will also inspect and gauge at the bonded manufacturing warehouse above described and named in the annexed application each cask, and make return thereof in detail, specifying the kind of spirits, as known in commerce, the whole number of casks, the marks and 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 and attach to one copy of your report, as hereinafter specified, 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 thoroughly obliterate and destroy the warehouse and the remaining portion of the export stamp affixed to each cask, and make a detailed report of the stamps so destroyed, giving their serial numbers. Also whether the delivery into the bonded manufacturing warehouse named in said notice and application has been made in your presence.

And I further certify that the difference between the quantity as

shown by the marks and stamps on the casks and 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 entirely obliterated and destroyed all warehouse stamps and all the internal-revenue 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 detail report on Internal Revenue Form 59, which is to be forwarded to the Commissioner of Internal Revenue. And I further certify

1 Here state place where gauged.

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, 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 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. Collector of Customs.

To

Customs Gauger.

ART. 1027. After having performed the duties, in accordance with the instructions contained in the order of the collector, and after the spirits have been duly deposited in bonded manufacturing warehouse, the gauger will make report, in triplicate, in the following form:

FORM NO. 153. (In triplicate.)

DISTILLED

CUSTOMS GAUGER'S AND INSPECTOR'S CERTIFICATE OF
SPIRITS FOR DEPOSIT IN BONDED MANUFACTURING WAREHOUSE.

Gauger's certificate.

PORT OF

I hereby certify that, in pursuance of Order No.-, the spirits described in the notice of deposit annexed thereto, each cask of which spirits was distilled and entered into distillery warehouse by between the day of and the day of ,' gauged by me

, were, on the

and found to be as follows, viz:

day of

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, I branded each cask as required in said order No. -, and that the spirits gauged by me were deposited in my presence immediately'they were gauged by me under the supervision of Inspector in the bonded manufacturing warehouse, whereof is proprietor. And I further certify that the quantity of spirits above described were ascertained by me under the rules and regulations prescribed by the Commissioner of Internal Revenue.

Το

Collector of Customs.

United States Customs Gauger.

ART. 1028. The return of inspection required in article. 1025 will be indorsed in triplicate upon the back of the gauger's return in the following form:

FORM NO. 154. (In triplicate.)

Inspector's certificate.

PORT OF

I hereby certify that the casks mentioned and described in the within gauger's certificate and return have each and all been deposited, under my supervision, in the bonded manufacturing warehouse, whereof is proprietor, except as follows: 2.

And I do also certify that each of said casks had placed thereon an export stamp, with the name of the distiller, the district, the date of withdrawal, the number of proof gallons, and the number of the stamp cut or branded upon each cask just prior to the time of such deposit; that all warehouse stamps and export stamps thereon were obliterated in my presence, and that each package was distinctly marked or branded by the gauger for deposit in bonded manufacturing warehouse of Or that said casks, or certain of them, were without stamps affixed thereto, and were without the name of the distiller, the district, and the number of proof gallons being cut or burned upon each cask.

at

port of

Inspector of Customs.

ART. 1029. Supplement No. 1, Series 7, No. 4, U. S. Internal Revenue, Revised, provides that the customs gauger, when inspecting and gauging spirits subject to internal-revenue tax, under the order of the collector of customs, as set forth in articles 25 and 92, Series 7, No. 4, Revised, will use the gauge rod in all cases where the spirits were gauged by that instrument at the distillery warehouse, and will use the weighing instruments and the "Gauger's Weighing Manual" as to all spirits inspected at distillery warehouses under the weighing system, as set forth in Internal-Revenue Regulations, Series 7, No. 11, Revised, Supplement No. 1, and Internal-Revenue Circulars Nos. 375, 376, and 387.

1" Before" or "after," as the case may be.

2 Here state short shipments, if any.

As the case may be, according to the facts.
Specifying the same.