Full text: Regulations and instructions relating to the exportation, free of tax, or with benefit of drawback of distilled spirits, fermented liquor, tobacco snuff, cigars, oleomargarine, adulterated butter, mixed flour, playing cards, and stills

Casks to be 
marked, brand 
ed, and stamped 
before removal 
from warehouse. 
Storekeeper 
deliver^spirits. 
Bills of lading 
to be filed with 
collector of dis 
trict. 
Spirits to be 
shipped over 
bonded routes. 
T. D. 23186. 
Bills of lading, 
entries, etc., to 
be forwarded to 
Commissioner of 
Internal Revenue 
and collector of 
customs. 
Art. 41. Before removal of the spirits from the ware 
house, either for immediate exportation or for the pur 
pose of being bottled for export, the gauger will at once 
affix the export stamps to the packages, and he will cut 
with a die, or burn upon the cask, the name of the dis 
tiller, the district, the date of withdrawal, the number of 
proof gallons then ascertained, the number of the export 
stamp, and the name of the port from which the spirits 
are to be exported. 
This brand may be abridged in the following manner: 
J. Smith & Co., 
Dist’rs, 
6 Dist., 0. 
Withd’n Jan. 10, 1905, P. G. 44, 
Ex. St’p 3855. 
To N. Y. for Exp. 1 
The letters and figures, branded or cut as above speci 
fied, are to be in no case less than half an inch in length. 
> Art. 42. After the spirits have been properly gauged, 
stamped, and branded the storekeeper will deliver the 
same to the party named in the collector’s order, provided 
the party named exhibits the collector’s permit to the 
storekeeper and takes the spirits within thirty days of 
the date of the bond named in the permit. 
Art. 43. Upon receiving the spirits from the store 
keeper the distiller must immediately deliver to the col 
lector three bills of lading, which must in every case be 
through bills of lading, and bind each railroad or other 
transportation company, and the owner or proprietor of 
each vessel or other conveyance transporting said spirits 
while in their custody and being transported by them 
from the place of shipment to the port of entry. 
Art. 44. The spirits must in all cases be consigned in 
11 care of the collector of customs 1 ’ of the port of export, and 
must be properly described in the bill of lading by serial 
numbers. 
Whenever practicable, these shipments must be made 
over bonded routes. In such cases the goods must be for 
warded in cars secured by customs fastenings, except in 
instances where a sufficient quantity of such merchandise 
is not offered to fill the entire car, in which case the pack 
ages should be corded and sealed. 
Art. 45. Upon receipt of the bills of lading (to be 
marked “C” in case of direct exportation and “CC” in 
case of transportation for export) the collector will 
immediately forward one copy thereof to the Commis 
sioner of Internal Revenue, together with a copy of the 
application and entry, order, report, and permit, Form A 
(Cat. No. 206), as also the duplicate of the bond, with 
affidavits of sureties 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 
: Or transfer to bonded manufacturing warehouses, as the case may be.
	        
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