gauger’s re transportation And upon the lading of such spirits, the collector of the port, after proper bonds for the exportation of the same have been completed by the exporter or owner at the port of shipment thereof, shall transmit to the collector of internal revenue of the district from which the said spirits were withdrawn for exportation, a clearance certificate and a detailed report of the gauger, Clearance cerwhich report shall show the capacity of each tificate, and cask in wine gallons, and the contents thereof port. in wine gallons, proof gallons, and taxable gallons. Upon receipt of the certificate and report, and upon payment of tax on deficiency, if any, the collector of internal revenue shall cancel the transporta- Cancellation of tion bond. The bond required to be given bond. for the landing at a foreign port of distilled spirits shall be canceled upon the presentation of satisfac- Cancellation of tory proof and certificates that said distilled export bond. spirits have been landed at the port of destination named in the bill of lading or any other port without 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 March 1, 1879. the same is contained, in order to export them, the Commissioner of Internal authorized, under regulations to be prescribed by him, and upon the execution of proper bonds with sufficient sureties, to permit the withdrawal of 80 much spirits from bond and in new packages as the distiller shall desire to export as aforesaid. Sec. 10, act Change of package. Revenue shall be This section made applicable to spirits withdrawn from general bonded warehouses, by [Sec. 3294 g]. On withdrawal of spirits for exportation, transportation bond may be taken. [SEC. 3330 a.] Sec. 1, act June 9, 1874 (18 Stat. 64), as amended by Sec. 10, act March 1, 1879 (20 Stat. 327). That whenever the owner or owners of distilled spirits shall desire to withdraw the same from any distillery bonded warehouse for exportation under existing law, such owner or owners may at their option, in lieu of executing an export bond, as now provided by law, give a transportation bond with sureties satisfactory to the collector of internal revenue, and under such rules and regulations as the Secretary of the Treasury may prescribe, conditioned for the due delivery thereof on board ship at a port of exportation to be named therein, and for the due performance, on the part of the ex Sec. 10, act porter or owner at the port of export, of all the requirements in regard to notice of export, entry, and the giving of bond hereinafter specified; and in such case, on arrival of the spirits at the port of Notice to col export, the exporter or owner at that port lector of port. shall immediately notify the collector of the port of the fact, 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 the port an Export bond. Export entry. export entry verified by his oath or affirmation. He shall also give bond to the United States, with at least two sureties, satisfactory to the collector of customs, conditioned that the principal named in said bond will export the spirits as specified in said entry to the port designated in said entry, or to some other port without the jurisdiction of the United States. gauger’s re transportation And upon the lading of such spirits, the collector of the port, after proper bonds for the exportation of the same have been completed by the exporter or owner at the port of shipment thereof, shall transmit to the collector of internal revenue of the district from which the said spirits were withdrawn for exportation, a clearance certificate and a detailed report of the gauger, Clearance cerwhich report shall show the capacity of each tificate, and cask in wine gallons, and the contents thereof port. in wine gallons, proof gallons, and taxable gallons. Upon receipt of the certificate and report, and upon payment of tax on deficiency, if any, the collector of internal revenue shall cancel the transporta- Cancellation of tion bond. The bond required to be given bond. for the landing at a foreign port of distilled spirits shall be canceled upon the presentation of satisfactory proof and certificates that said distilled export bond. spirits have been landed at the port of destination named in the bill of lading or any other port without 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 March 1, 1879. the same is contained, in order to export them, the Commissioner of Internal Revenue shall be authorized, under regulations to be prescribed by him, and upon the execution of proper bonds with sufficient sureties, to permit the withdrawal of 80 much spirits from bond and in new packages as the distiller shall desire to export as aforesaid. Cancellation of Sec. 10, act Change of package. This section made applicable to spirits withdrawn from general bonded warehouses, by [Sec. 3294 g]. Transportation bond for spirits signed by clerk in the name of a firm in blank, and afterwards delivered and ratified by one of the firm, binding on the principals, but surety released. United States v. Turner, Circuit Court S. D. Ohio, October Term, 1870, 2 Bond, 379. leakage or loss drawn for ex ing transportation from distillery to [SEC. 3330 b]. Act of December 20, 1879. That where Allowance for spirits are withdrawn from distillery wareof spirits with houses for exportation according to law, it portation dur- shall be lawful, under such rules and regulations and limitations as shall be prescribed port of export. by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, for an allowance to be made 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 the port of export; nor shall any assessment be collected for such loss or leakage where the same has not been paid on distilled spirits exported since the first day of May, eighteen hundred and seventy-eight. are insured. SEC. 2. That where the spirits provided for in the Where spirits preceding section are covered by a valid claim of insurance in excess of the market value thereof, exclusive of the tax, the tax upon such spirits shall not be remitted to the extent of such excessive in surance. This section made applicable to spirits withdrawn from general bonded warehouses, by [Sec. 3294 g]. The distiller entered for exportation and had gauged and gave bond on certain packages of spirits to be exported via Newport News, but the spirits were never exported on said bond and remained in the distillery warehouse. Six months afterwards another exportation bond was given for a large part of the same spirits to be exported by way of New York, and on regauge a deficiency of 1,065 gallons was found, having been lost by evaporation during the interim. Held, the distiller liable for a tax on deficiency. Thompson et al. v. United States, 142 U. S. 471. Release of distillery before judgment, in what cases. SEC. 3331. No distillery nor distilling apparatus seized for any violation of law shall be released to the claimant or to any intervening party before judgment, except in case of a distillery for which bond has been given, and which has a registered producing capacity of one hundred and fifty proof gallons or more per day, on showing, by sufficient affidavits, that there are hogs or other live stock, not less than fifty head in number, depending for their feed on the products of said distillery, which would suffer injury if the business of such distillery is stopped. Such distillery, in that case, may be released to the claimant, or to any other intervening party, at the discretion of the court, on a bond to be given and approved in open court, with two or more sureties, for the full appraised value of all the property seized, to be ascertained by three competent appraisers designated and appointed by the court. Distillery property not to be released on bond. 2 Benedict, 106. stills. etc., to in certain be destroyed cases of forfeiture. SEC. 3332, as amended by Sec. 5, act March 1, 1879 (20 Stat. 327). When a judgment of forfeiture, in any case of seizure, is recovered against any distillery used or fit for use in the production of distilled spirits, because no bond has been given, or against any distillery used or fit for use in the production of spirits, having a registered producing capacity of less than one hundred and fifty gallons |