of different kinds or quality, or covered by different 
entries for deposit, is permitted, and who will require the 
distiller, in the filling, so to arrange the contents, in 
gallons and fractions of gallons, that the aggregate of 
taxable gallons in the new packages shall just equal the 
number thereof in the old packages, as shown by the 
regauge. The taxable gallons having been legally de 
termined by the regauge of the old packages, a different 
quantity should not be indicated by the new packages. 
betax-paid ies ^ ^o allowance for additional soakage will be made in 
such cases, and any deficiency arising from the transfer 
of such spirits in excess of the statutory allowance 
ascertained on the regauge of the spirits must be tax- 
paid. 
to^be" inspected 3 Art. After the spirits have been transferred the 
branded d ’ ^ gauger will inspect, mark, and brand the new packages 
Marks! stamps, as provided in Regulations, No. 7. The marks, stamps, 
oid d packages to an( l brands will then be removed and obliterated from 
the old packages. If an old package is used for a new 
package, the old marks, stamps, and brands will be 
removed and obliterated, even when a portion of its 
original contents is allowed to remain, such retention 
being regarded as a constructive transfer of spirits from 
the old package to the new package. In rendering his 
report (Part 3, Form A) the gauger will append thereto 
the following certificate : 
And I further certify that the spirits described above as inspected 
and gauged by me on the day of , 191— [here insert the 
date of regauge in the original packages], were, in my presence, trans 
ferred to new packages, which packages were gauged by me on the 
day of , 191—, and found to be as follows: 
be obliterated. 
Gauger’s 
tificate. 
Number of pack 
ages and kind 
of spirits. 
Serial num 
bers of ex 
port stamps. 
Wine 
gallons. 
Degree 
of proof. 
Proof 
gallons. 
Taxable 
gallons. 
Amount 
of tax. 
-, Gauger. 
REDUCTION IN PROOF OF DISTILLED SPIRITS TO BE REMOVED 
FOR EXPORT. 
be A SFed Ca by n dis- Art. 17. Whenever a distiller of spirits shall desire to 
«lier. reduce the proof of the spirits in the original packages 
containing the same in a distillery warehouse, special 
bonded warehouse, or general bonded warehouse, in order 
to export them, he will at the time of filing his application 
and entry, part 1, Form A (art. 30), append to such notice 
a statement that he desires to reduce the proof of the 
spirits described therein. The collector will issue the 
order, part 2 of said form, modified by inserting before 
the word “withdraw” the words “reduce in proof and.”