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should verify the claim by an examination of the tub from which leakage is alleged to have occurred, and from other circumstances, and note the facts on the distiller's record and certify thereto on Form 192.

Upon receipt of the distiller's return, Form 15, for any month, the several statements on Form 192 for that month should be carefully examined and summerized, and compared with the distiller's return, and if then, or at the close of the season's operations, it shall be found that the distiller has received on his premises materials which have not been accounted for, or has used materials which have not been reported as used, it may be assumed that brandy has been produced from the materials used and not reported, or received and not accounted for, and that such brandy has not been reported.

The quantity of brandy produced from such materials and not reported should, if possible, be determined from all the evidence that can be obtained. If, however, the quantity actually produced can not be thus determined, the production should be estimated upon the basis of the survey for the materials found to have been so received or used. This estimate of production from the materials fraudulently used should be at the rate of not less than 1 gallon of brandy from the number of gallons of such materials which under the survey will produce a gallon of brandy.

If it is found that all the materials received have been accounted for and all the materials used have been reported used, but that the distiller has not accounted for all the brandy produced, the quantity actually produced should, if possible, be determined from all the evidence that can be obtained. If, however, the actual production can not be thus determined, it should be estimated from the entire quantity of materials reported used upon the basis of the survey as above provided in case of materials fraudulently used.

The facts in either of the above cases, together with the estimates, will be reported to this office with a view to assessment.

The evidence that brandy has been produced from materials reported used, and has not been accounted for by the distiller, should be direct and positive; and a fraudulent removal of brandy can not be assumed from the mere fact that the quantity of brandy reported is not equal to that number of gallons which the materials reported used will under the survey produce.

Collectors will not report for assessment on Lists Form 23 "stamp-tax brandy" apparently due from fruit distillers on reports of revenue agents or special examining officers until the fruit distiller is notified of such proposed assessment, nor until the question of the liability of the distiller under section 3309, Revised Statutes, has been determined.

If, after the determination of the liability under section 3309, Revised Statutes, and after notifying the distiller, no explanation is received from him within thirty days thereafter, the collector will report the

amount found due for assessment on Form 23 with note in column 7 thereof, "No explanation received."

If the distiller can by affidavit show to the satisfaction of the collector that such assessment ought not to be made, the collector will forward all the papers, with his recommendation in the matter to this office with Form 23, and note in column 7 of that form, "Evidence herewith." The reports showing the condition of fruit distilleries will be made in duplicate on Form 192, revised, exclusively, and one copy will be furnished to the collecter and one to the revenue agent in charge of the division.

The employment of special officers, including gaugers, should cease at the close of active operations in each district, and not later than December 1, unless specially authorized for a further period.

Much depends on the efficiency of examining officers and the care exercised by them in performing their work. If it should appear that any officer has failed to make a thorough and complete examination of any distillery and a report on Form 192 in accordance with the instructions thereon, such dereliction of duty, when reported, shall be deemed sufficient cause for the removal of such officer.

Collectors will be held responsible for a prompt and vigorous execution of the work proposed.

Approved :

G. W. WILSON, Commissioner.

O. L. SPAULDING, Acting Secretary of the Treasury.

(240.)

Transportation and exportation of distilled spirits in bond without payment of tax under the internal-revenue laws.

[No. 4, revised November 9, 1900.—Supplement No. 2.]

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., November 9, 1900. Regulations, series 7, No. 4, revised January 15, 1899, are hereby modified as to the exportation of distilled spirits in bond under the provisions of section 3330 of the Revised Statutes, as follows:

The period within which distilled spirits shall be delivered at the domestic port in case the spirits are withdrawn for export under a through bond (B) is hereby extended to sixty days. Within fifteen days from the date of such delivery at the port of export the spirits must be placed on board ship (or cars) en route to the foreign port named in the bond or to some other port without the jurisdiction of the United States.

Upon arrival of a consignment of distilled spirits at the port of export, the owner or exporter shall designate the customs bonded ware

house which shall receive the spirits which are not to be immediately exported. A consignment may, at the port of entry, be divided into lots not to exceed ten within the time to be prescribed in the bond (B). But none of the divisions shall consist of spirits shipped to the domestic port under more than one through export bond (B).

Where the taxable contents of any one of the divisions of a consignment to be exported under one bond (B) does not exceed 91.80 proof gallons in case of bottled distilled spirits, or 91 taxable gallons in case of the distiller's original packages, the landing certificate heretofore required will not be exacted, but a certificate under the hand and seal of the foreign customs officer, or where there is no such officer, the affidavit of the foreign consignee taken before some official having power to administer oaths and having an official seal, will be accepted as proof of landing abroad. This provision is extended to every outstanding bond covering bottled spirits where the quantity, as above, does not exceed 91.80 proof gallons, or covering distiller's original packages where the quantity does not exceed 91 taxable gallons..

G. W. WILSON, Commissioner. Approved: L. J. GAGE, Secretary of the Treasury.

(249.)

Transportation and exportation of distilled spirits in bond without payment of tax under the internal-revenue laws.

[No. 4, revised November 9, 1900.—Supplement No. 2.]

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

To collectors of internal revenue:

Washington, D. C., November 26, 1900.

Your attention is called to a change in the second paragraph of Treasury decision 240, dated November 9, 1900, and reprinted below. ROBT. WILLIAMS, Jr., Acting Commissioner.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., November 9, 1900.

Regulations, series 7, No. 4, revised January 15, 1899, are hereby modified as to the exportation of distilled spirits in bond under the provisions of section 3330 of the Revised Statutes, as follows:

"The period within which distilled spirits shall be delivered at the domestic port in case the spirits are withdrawn for export under a through bond (B) is hereby extended to sixty days. Within fifteen days from the date of the expiration of the sixty days the spirits must be placed on board ship (or cars) en route to the foreign port named in

the bond or to some other port without the jurisdiction of the United States.

"Upon arrival of a consignment of distilled spirits at the port of export, the owner or exporter shall designate the customs bonded warehouse which shall receive the spirits which are not to be immediately exported. A consignment may, at the port of entry, be divided into lots not to exceed 10, within the time to be prescribed in the bond (B). But none of the divisions shall consist of spirits shipped to the domestic port under more than one through export bond (B)."

Where the taxable contents of any one of the divisions of a consignment to be exported under one bond (B) does not exceed 91.80 proof gallons in case of bottled distilled spirits, or 91 taxable gallons in case of the distiller's original packages, the landing certificate heretofore required will not be exacted, but a certificate under the hand and seal of the foreign customs officer, or, where there is no such officer, the affidavit of the foreign consignee taken before some official having power to administer oaths and having an official seal, will be accepted as proof of landing abroad. This provision is extended to every outstanding bond covering bottled spirits where the quantity as above does not exceed 91.80 proof gallons, or covering distiller's original packages where the quantity does not exceed 91 taxable gallons.

G. W. WILSON, Commissioner.

Approved: L. J. GAGE, Secretary.

(254.) Distilled spirits.

Form of certificate of foreign customs officer, and of affidavit of foreign consignee, covering landing of exported spirits where quantity does not exceed 91.80 proof gallons bottled spirits, or 91 taxable gallons in case of distillers original packages.

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., December 7, 1900.

SIR: The Peacock Distillery Company in letter of 3d instant asks for a copy of the form to be used for the certificate of the foreign customs officer, or affidavit of the foreign consignee mentioned in the last paragraph of No. 4, revised November 9, 1900, Supplement No. 2.

The applicant having been referred to you for reply, you are informed that the following certificate, or affidavit, as the case may require, may be used, viz:

Certificate of foreign customs officer.

PORT OF

190-.

I,

do hereby certify that the goods (or merchandise) hereinafter

(here

described, imported into this country (or province) from give name of vessel), were landed at this port and duly entered at the custom-house at

this port, on the day of

by the

190-, and that the duties imposed by the law in

force in this country (or province) upon said goods have been paid, or secured to be paid.

Marks.

Numbers.

Description of goods.

Date when entered.

In witness whereof, I have hereunto set my hand and seal of office, this

of

190-.

[SEAL.]

Collector or Chief Revenue Officer.

Affidavit of foreign consignee.

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merchant, do hereby certify that the goods or merchandise hereinafter described have been landed in this (city, town, or port) between the from on board the viz :

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Marks.

Numbers.

Description of goods.

Date when landed.

Which goods, according to the bills of lading for the same, were shipped on board at the port of — in the United States of America, on or about the

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The foregoing certificate, or affidavit where there is no foreign customs officer, will be accepted in lieu of those heretofore required by series 7, No. 4, revised, only in cases where the quantity of spirits does not exceed 91.80 proof gallons in case of bottled spirits, or 91 taxable gallons in case of distillers' original packages.

Respectfully,

ROBT. WILLIAMS, Jr., Acting Commissioner. Mr. S. J. ROBERTS, Collector Seventh District, Lexington, Ky.

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