r 
28 
Act June 
1890, sec. 1. 
Until blank forms of this certificate are furnished, 
typewritten forms may be used. 
Fermented Liquor. 
EXPORTATION OF FERMENTED LIQUOR FREE OF TAX. 
Art. 47. 
18 > That * * * fermented liquor may be removed from the place of 
manufacture, or storage, for export to a foreign country, without pay 
ment of tax, in such packages and under such regulations and upon 
the giving of such notices, entries, bonds, and other security as the 
Commissioner of Internal Revenue with the approval of the Secretary 
of the Treasury may from time to time prescribe; and no drawback of 
tax shall be allowed on fermented liquor exported on and after the 
first day of January, eighteen hundred and ninety-one, unless entered 
for expiation porrior to such date. 
PRELIMINARIES TO THE ENTRY OF FERMENTED LIQUOR FOR 
EXPORTATION. 
Art. 48. In order that fermented liquor may be ex 
ported free of tax, either in the original packages or when 
bottled for that purpose, provision is herein made— 
(1) For its removal from the brewery, or place of stor 
age, in original packages, for direct exportation. 
. (2) For removal from the brewery or place of storage 
in original packages to a bottling establishment to be bot 
tled for export. 
(3) For removal from the brewery to a bottling estab 
lishment by pipe line or conduit. 
(4) For removal for export from a bottling establish 
ment, after the liquor has been bottled and cased for export. 
b <f X g°ve b n n< b y Art. 49. Where fermented liquor is to be removed 
brewer. from the brewery premises in either of the foregoing 
named cases, the brewer will file with the collector of the 
district, and before any such removal is made, a bond in 
duplicate in the following form, and with sureties satis 
factory to that officer ; one copy of the bond to be retained 
by the collector and one copy, with his approval indorsed 
thereon, to be forwarded by him to the Commissioner of 
Internal Revenue; 
Form of bond. 
Form 263. 
(Fermented liquor for export.) 
, as princi- 
as sureties, are held and 
(Export bond, act June 18, 1890.) 
No. . 
Know all men by these presents, that we, 
E al, and and , 
rmly bound unto the United States of America in the sum of 
dollars; for the payment whereof to the United States we bind our 
selves, our heirs, executors, administrators, successors, and assigns, 
jointly and severally, firmly by these presents. 
Witness our hands and seals, at , this day of , 191—. 
The condition of this obligation is such that whereas the aforesaid 
principal intends to remove for export without payment of tax, under 
the provisions of an act of Congress approved June 18, 1890, certain