ART. 1030. Before the use, for manufacturing purposes, of any spirits in a bonded manufacturing warehouse, the collector of customs will require the manufacturer to make a warehouse entry thereof, and execute and deliver to him a bond in a penal sum equal to double the amount of the tax on the spirits therein specified, with two satisfactory sureties. The entry and bond will be in form as follows:

FORM No. 155.

Bond No.

Entry for deposit of domestic spirits in bonded manufacturing warehouse, under the provisions of section 15, act of July 24, 1897. Entry of spirits received from trict of the State of, under transportation bond dated

of the

collection dis

for deposit in the bonded manufacturing warehouse known as situated at No. -, in the city and State of, for the purpose of manufacture, into for export, under sections

14 and 15 of the act of July 24, 1897.

I,

solemnly swear that the spirits described in the above entry is truly intended to be deposited in the bonded manufacturing warehouse of- ; that the same is intended to be used exclusively in the manufacture of articles as specified in section 15 of the act of July 24, 1897, which are intended to be exported, and are not intended to be relanded within the limits of the United States.

Proprietor of Manufacturing Warehouse No.

Sworn to and subscribed before me this

day of

Collector of Customs, Port of

FORM NO. 156. (N. Y. Cat. 684.)
Manufacturer's bond.

and

Know all men by these presents, that we,

of

and

of

of

as principals, and of -, as sureties, are held and firmly bound unto the United States of America in the full and just sum of dollars; for the payment of which sum we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly by these presents.

Witness our hands and seals this

The condition of this obligation is such that, whereas the following-described 1

tion district of

produced by

and deposited in

was legally withdrawn on the

from such warehouse under the provisions

1 Here insert the kind of spirits.

of sections 14 and 15 of the act of July 24, 1897, to be deposited in the bonded manufacturing warehouse No.- , of ——, situated and to be used in the manufacture of articles as specified in section 15 of the act of July 24, 1897, intended for export, to wit:

at

Now, therefore, if the aforesaid 1

shall be used for the purpose above specified, and for no other purpose, and if the articles aforesaid manufactured therefrom shall be truly exported from the United States, and if the said shall well and truly comply with all the requirements of the internal-revenue laws and the regulations of the Treasury Department in respect to the custody, use, and accounting for the said!" or the articles manufactured therefrom as aforesaid, then this obligation shall be void; otherwise to remain in full force and virtue.

Signed, sealed, and delivered in the presence of—

ART. 1031. The collector will then issue a certificate in duplicate, and send one copy, with a copy of the gauger's report, to the collector of internal revenue for the district from which the spirits were withdrawn, and the other copy, together with the third copy of the gauger's report, with the pieces of stamps affixed, shall be forwarded to the Commissioner of Internal Revenue.

The certificate will be in form as follows:

FORM NO. 157.
Bond No.

Certificate of inspection, gauging, and depositing of distilled spirits in bonded manufacturing warehouse.

facturing warehouse No. of, and that the bond prescribed by regulations has been executed and filed in this office. [SEAL.]

Collector of Customs. ART. 1032. Whenever two or more kinds of spirits are withdrawn for transfer under one bond, the number of packages and quantity in wine, proof, and taxable gallons of each kind withdrawn will be entered in tabular statements on the gauger's report, in the entry and bonds, and in the certificate of the collector of customs.

ART. 1033. The collector will require the manufacturer, before using any dutiable or taxable articles or materials, to file a sworn statement of his manufactures, showing the quantities, severally, of such dutiable or taxable articles or materials entering into each manufactured article. ART. 1034. All articles manufactured in bonded manufacturing warehouses shall, for the purpose of ascertaining if they are in character and quality as represented by the manufacturer in such sworn statement, be subject to inspection by an officer designated by the collector of customs; but when, from the nature of the manufactured articles, it would be impracticable by such inspection to determine the materials or ingredients entering into their manufacture, samples shall be taken and submitted to the appraiser for expert or chemical analysis and report of the quantities of dutiable or taxable materials contained therein.

ACCOUNTS OF RECEIPTS AND DELIVERIES.

ART. 1035. A careful account shall be kept by the collector of customs of all merchandise delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officer in charge, shall be made by the manufacturer, containing a detailed statement of all imported merchandise used by him in the manufacture of articles for export. Such return shall be in form as follows:

FORM NO. 158.

Return of imported goods used in the manufacture of articles for export in bonded warehouse, Class 6, No.

ART. 1036. The oath of the manufacturer shall be indorsed upon the back of the return in form as follows:

I,

FORM NO. 159.

of the firm of

PORT OF

proprietor of bonded warehouse, Class 6, do solemnly and truly swear that the within imported materials were received in warehouse, as stated, manufactured into preparations, as per list and formula on file at Washington; and I further swear that the quantities are correct, as per reports on file at custom-house.

Sworn to before me this

day of

Proprietor.

Collector.

ART. 1037. An account is to be kept by the storekeeper in charge of all dutiable or taxable articles and materials received, and returns shall be made to the collector of customs, specifying in detail the marks and numbers, description of packages and contents, date of receipt, and, if imported, by what vessel, which accounts and returns of dutiable or taxable goods must be kept separately. The form of the return shall be as per N. Y. Cat. No. 317.

ART. 1038. Returns must also be made by the storekeeper upon the required forms (N. Y. Cat. No. 319) of all articles manufactured for export, with particulars as to the quantity and character of imported or taxable materials used in the process of manufacture.

ART. 1039. On the first day of January and of July of each year an inventory, which shall be sworn to by the proprietor and superintendent of the bonded manufacturing warehouse and verified by the certificate of the storekeeper in charge, shall be filed with the collector of customs and with the naval officer, where there is one, for their information and guidance. Such inventory shall show in detail all manufactured articles and all articles and materials of every description and kind whatsoever received into warehouse for manufacturing purposes and remaining in warehouse at the close of business on the dates herein before mentioned.

ART. 1040. At least once in six months the collector shall cause a thorough examination to be made of each bonded manufacturing warehouse in his district, in order to insure a proper condition of the warehouse and its contents, and to verify the correctness of the storekeeper's accounts, and of the returns made by the proprietor, as hereinbefore directed. The results of such examinations shall be reported to the Secretary of the Treasury for his information.

SPIRITS LOST BY LEAKAGE, ETC., WHILE IN TRANSIT TO BONDED
MANUFACTURING WAREHOUSES.

ART. 1041. Section 15 of the act of May 28, 1880, provides that where spirits are withdrawn from distillery warehouses for transfer to bonded manufacturing warehouses it shall be lawful for an allowance to be made for leakage or loss by any unavoidable accident, and without any fraud or negligence of the distiller, owner, carrier, or their agents or employés, occurring during transportation from a distillery warehouse to a bonded manufacturing warehouse.

ART. 1042. The leakage or loss covered by the above provision of law is that which occurs in transportation, and is in other particulars analogous to that covered by the act of December 20, 1879. The regulations (articles 66 to 73, inclusive, Series 7, No. 4, Revised, U. S. Int. Rev.) governing the allowance of leakage in transportation under the act of December 20, 1879, are, therefore, made applicable for allowance claimed under the above provisions of law.

ART. 1043. The provisions of existing law in regard to the withdrawal of spirits from distillery warehouses for transfer to a bonded manufacturing warehouse, and as to the gauging, marking, branding, and stamping of the spirits upon such withdrawals, including the provisions for allowance for loss by accidental fire or other unavoidable accident, are extended and made applicable to spirits deposited in general bonded warehouses under the act of July 24, 1897.

ART. 1044. The manufacture of distilled spirits from grain, starch, molasses, or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in bonded manufacturing warehouses established under this act, but the mixture of distilled spirits and the T. D. 15253. use of the same as component materials of articles manufactured in such warehouses are not prohibited if such spirits be introduced and not created therein.

EXPORTATION OF ARTICLES MANUFACTURED IN BOND.

ART. 1045. Whenever goods manufactured in any bonded manufacturing warehouse established under the provisions of this act shall be exported therefrom, either directly or after transportation, under the supervision of the proper officer, who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps.