scribe, and under the direction of the proper officer, be removed in original packages from on shipboard, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such manufacture may be carried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manufactured in said bonded warehouse, shall be taken therefrom except for exportation, under the direction of the proper officer having charge thereof as aforesaid, whose certificate, describing the articles by their mark or otherwise, the quantity, the date of importation, and name of vessel, with such additional particulars as may from time to time be required, shall be received by the collector of customs in cancellation of the bond, or return of the amount of foreign import duties. (c) SUPERVISION.-All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, and at the expense of the manufacturer. (d) REMOVAL. (1) IN GENERAL.-Such goods, when manufactured in such warehouses, may be removed for exportation under the direction of the proper officer having charge thereof, who shall be designated by the Secretary, without being charged with duty and without having a stamp affixed thereto. (2) TO PACIFIC COAST.-Any article manufactured in a bonded warehouse established under subsection (a), and situated in any of the Atlantic States, may be removed therefrom for transportation to a customs bonded warehouse at any port on the Pacific coast of the United States, for the purpose only of being exported therefrom, under such regulations and upon the execution of such bonds or other security as the Secretary may prescribe. (3) CROSS REFERENCES. For special provisions relating to removal of manufactures of imported materials, see paragraph (2) of subsection (b). For provisions relating specifically to withdrawal of distilled spirits from internal revenue bonded warehouses for use in manufacturing bonded warehouses, see section 2891. SEC. 3178. SPECIAL PROVISIONS RELATING TO DISTILLED SPIRITS AND WINES RECTIFIED IN BONDED MANUFACTURING WAREHOUSES. Distilled spirits and wines which are rectified in bonded manufacturing warehouses, class six, and distilled spirits which are re'duced in proof and bottled in such warehouses, shall be deemed to have been manufactured within the meaning of section 311 of the Tariff Act of 1930, 46 Stat. 692 (U. S. C., Title 19, sec. 1311), and may be withdrawn as provided in such section, and likewise for shipment in bond to Puerto Rico, subject to the provisions of such section, and under such regulations as the Secretary may prescribe, there to be withdrawn for consumption or be rewarehoused and subsequently withdrawn for consumption: Provided, That no internal revenue tax shall be imposed on distilled spirits and wines rectified 1 The statute reads "distillery warehouses". in class six warehouses if such distilled spirits and wines are exported or shipped in accordance with the provisions of such section, and that no person rectifying distilled spirits or wines in such warehouses shall be subject by reason of such rectification to the payment of special tax as a rectifier. SEC. 3179. EXEMPTION AND DRAWBACK IN CASE OF EXPORTATION. (a) EXEMPTION.-Under such rules and regulations as the Commissioner with the approval of the Secretary may prescribe, the amount of any internal revenue tax erroneously or illegally collected in respect to exported articles may be refunded to the exporter of the article, instead of to the manufacturer, if the manufacturer waives any claim for the amount so to be refunded. (b) DRAWBACK.-Upon the exportation of distilled spirits and wines manufactured or produced in the United States on which an internal revenue tax has been paid, and which are contained in any cask or package or in bottles packed in cases or other containers, there shall be allowed, under regulations to be prescribed by the Commissioner, with the approval of the Secretary, a drawback equal in amount to the tax found to have been paid on such distilled spirits and wines: Provided, That such distilled spirits and wines have been packaged or bottled especially for export, under regulations prescribed by the Commissioner with the approval of the Secretary. The Commissioner, with the approval of the Secretary, is authorized to prescribe regulations governing the determination and payment of drawback of internal revenue tax on domestic distilled spirits and wines, including the requirement of such notices, bonds, bills of lading, and other evidence of payment of tax and exportation as shall be deemed necessary. (c) TRANSFER OF DUTIES. For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3180. DISTILLERIES ERECTED PRIOR TO JULY 20, 1868. (a) REQUIREMENTS.-In any case where the owner of a distillery or distilling apparatus, erected prior to July 20, 1868, has only an estate for a term of years or other estate less than fee simple in the lot or tract of land on which the distillery is situated, the evidence of title to which shall have been duly recorded prior to that date; or in like case, where the lease or other evidence of title is held but was not required by the laws of the State to be recorded in order to be valid at the time of its execution; * * * or in any case of such prior erection where the fee is held by a femme-covert, minor, person of unsound mind, or other person incapable of giving consent, as required in section 2815 (b) (1) (B), the value of such lot or tract of land, together with the building and distilling apparatus, shall be appraised in the manner to be prescribed by the Commissioner pursuant to section 2815 (b) (1) (C); and the officer designated by the Commissioner may, at the discretion of the Commissioner, be authorized to accept, in lieu of the said written consent, the bond of such distiller, in such form as the Commissioner may prescribe, with not less than two personal sureties or one corporate surety, conditioned that in case the distillery, distilling apparatus, or any part thereof shall by final judgment be forfeited for the violation of any of the provisions of law, the obligors shall pay the amount stated in said bond. Said sureties shall be residents of the collection district or county, or of an adjoining county in the same State in which the distillery is situated, and owners of unencumbered real estate in said district or county, or adjoining county, equal to such appraised value, and the penal sum of said bond shall be equal to the appraised value of said lot or tract of land together with the buildings and distilling apparatus. (b) BOND.-The officer designated by the Commissioner may at any time, at the discretion of the Commissioner, accept such bond as is authorized to be given by the distiller in lieu of the written consent of the owner of the fee in the case of a distillery erected prior to July 20, 1868, notwithstanding such distillery has since then been increased by the addition of land or buildings adjacent or contiguous thereto, not owned by the distiller himself in fee; such bond to be for and in respect of such addition only, if the distillery be one which the distiller owns in fee or in respect to which he has procured the written consent of the owner of the fee or other encumbrance, otherwise to be for and in respect of the entire distillery as increased by such addition. (c) TRANSFER OF DUTIES. For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3181. CROSS REFERENCES. For provision authorizing and directing officers of internal revenue to withhold release of distilled spirits from bottling plants unless a certificate of label approval has been obtained or the application of the bottler for exemption has been granted, see section 5 (e) of the Federal Alcohol Administration Act, as amended by section 505 of the Liquor Tax Administration Act, c. 830, 49 Stat. 1966 (U. S. C., Title 27, § 205 (e)). For authority to issue warrants of arrest for violation of internal revenue laws upon the sworn complaint of district attorneys, collectors, deputy collectors, revenue agents, or private citizens, see the act of March 2, 1901, c. 814, 31 Stat. 956 (U. S. C., Title 18, § 594).1 1 The act of March 2, 1901 has been superseded by section 3045 of title 18 of the United States Code (62 Stat. 816); see Appendix II. CHAPTER 27-OCCUPATIONAL TAXES SUBCHAPTER A-SPECIAL PROVISIONS SEC. 3200. TAX. Part I-Oleomargarine 1 (a) MANUFACTURERS.-Manufacturers of oleomargarine shall pay a special tax of $600. (b) WHOLESALE DEALERS. (1) IN GENERAL.-Wholesale dealers in oleomargarine shall pay a special tax of $480: Provided, That wholesale dealers who vend no other oleomargarine or butterine except that upon which a tax of one-fourth of 1 cent per pound is imposed by section 2301 (a) shall pay $200. (2) MANUFACTURERS SELLING AT WHOLESALE.-Any manufacturer of oleomargarine who has given the required bond and paid the required special tax, and who sells only oleomargarine of his own production, at the place of manufacture, in the original packages to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in oleomargarine on account of such sales. (c) RETAIL DEALERS.-Retail dealers in oleomargarine shall pay a special tax of $48: Provided, That such retail dealers as vend no other oleomargarine or butterine except that upon which is imposed by section 2301 (a) a tax of one-fourth of 1 cent per pound shall pay $6. SEC. 3201. PENALTIES. (a) MANUFACTURERS.-Every person who carries on the business of a manufacturer of oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000; and (b) WHOLESALE DEALERS.-Every person who carries on the business of a wholesale dealer in oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $500 nor more than $2,000; and (c) RETAIL DEALERS.-Every person who carries on the business of a retail dealer in oleomargarine without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $50 nor more than $500 for each and every offense. [For recovery of fines imposed by section 3201, see section 2310.] SEC. 3202. DEFINITIONS. For definitions of the following, see the sections enumerated below: Manufacturers, section 2302 (a). Retail dealers, section 2304 (a). 1 Part I will become obsolete in case of the enactment of H. R. 2023, which was passed by the House of Representatives April 1, 1949. Part II Adulterated and Process or Renovated Butter SEC. 3206. TAX. (a) MANUFACTURERS. (1) PROCESS OR RENOVATED BUTTER. -Manufacturers of process or renovated butter shall pay a special tax of $50 a year; and (2) ADULTERATED BUTTER.-Manufacturers of adulterated butter shall pay a special tax of $600 a year. (b) WHOLESALE DEALERS IN ADULTERATED BUTTER.-Wholesale dealers in adulterated butter shall pay a special tax of $480 a year. (c) RETAIL DEALERS IN ADULTERATED BUTTER.-Retail dealers in adulterated butter shall pay a special tax of $48 a year. SEC. 3207. PENALTIES. (a) MANUFACTURERS OF PROCESS, RENOVATED, OR ADULTERATED BUTTER. Every person who carries on the business of a manufacturer of process or renovated butter or adulterated butter without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000; and (b) DEALERS IN ADULTERATED BUTTER.-Every person who carries on the business of a dealer in adulterated butter without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $50 nor more than $500 for each offense. SEC. 3208. DEFINITIONS. For definitions of the following, see the sections enumerated below: Adulterated butter, section 2320 (b). Process or renovated butter, section 2320 (c). Manufacturers of process or renovated or adulterated butter, section 2322 (a). Dealers in adulterated butter, section 2323 (a). Retail dealers in adulterated butter, section 2323 (b). SEC. 3210. TAX. Part III-Filled Cheese (a) MANUFACTURERS.-Manufacturers of filled cheese shall pay a special tax of $400 a year for each and every factory. (b) WHOLESALE DEALERS. (1) IN GENERAL.-Wholesale dealers in filled cheese shall pay a special tax of $250 a year. (2) MANUFACTURERS SELLING AT WHOLESALE.-Any manufacturer of filled cheese who has given the required bond and paid the required special tax, and who sells only filled cheese of his own production, at the place of manufacture, in the original packages, to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in filled cheese on account of such sales. (c) RETAIL DEALERS.-Retail dealers in filled cheese shall pay a special tax of $12 a year. |