§ 6339. (Act Oct. 1, 1890, c. 1244, § 10.) Articles in schedule intended for exportation to be manufactured in bonded warehouses.

All medicines, preparations, compositions, perfumery, cosmetics, cordials, and other liquors manufactured wholly or in part of domestic spirits, intended for exportation, as provided by law, in order to be manufactured and sold or removed, without being charged with duty, and without having a stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, be made and manufactured in warehouses similarly constructed to those known and designated in Treasury regulations as bonded-warehouses, class two: Provided, That such manufacturer shall first give satisfactory bonds to the collector of internal revenue for the faithful observance of all the provisions of law and the regulations as aforesaid, in amount not less than half of that required by the regulations of the Secretary of the Treasury from persons allowed bonded-warehouses. 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 of the Treasury, without being charged with duty, and without having a stamp affixed thereto. Any manufacturer of the articles aforesaid, or of any of them, having such bonded warehouse as aforesaid, shall be at liberty, under such regulations as the Secretary of the Treasury may prescribe, to convey therein any materials to be used in such manufacture which are allowed by the provisions of law to be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and export of the said manufactured articles; and every article so used shall be exempt from the payment of stamp and excise duty by such manufacturer. Articles and materials so to be used may be transferred from any bonded-warehouse in which the same may be, under such regulation as the Secretary of the Treasury may prescribe, into any bonded-warehouse in which such manufacture may be conducted, and may be used in such manufacture, and when so used shall be exempt from stamp and excise duty; and the receipt of the officer in charge as aforesaid shall be received as a voucher for the manufacture of such articles. Any materials imported into the United States may, under such rules as the Secretary of the Treasury may prescribe, 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 im

portation, 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 bonds, or return of the amount of foreign import duties. 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. (26 Stat. 614.)

This section was part of the McKinley Tariff Act of 1890, cited above.

This section re-enacted, without material change, and superseded the provisions of R. S. § 3433, amended by Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 248; the amendment by said last mentioned act, by inserting, after the words "Articles and materials," the words, "except distilled spirits," having been su perseded by provisions for removal of distilled spirits from distillery warehouses without payment of tax, by manufactures of medicines, preparations, etc., in manufacturing warehouses, made by Act March 1, 1879, c. 125, § 20, amended by Act May 28, 1880, c. 108, § 14, ante, § 6068.

Provisions for removal of articles manufactured in bonded warehouses, situated in any of the Atlantic States, to customs bonded warehouses on the Pacific coast, for exportation therefrom, were made by R. S. § 3434, post, § 6340. A monthly account of articles in bonded warehouses and articles exported were required from collectors by R. S. § 3444, post, § 6341.

Articles manufactured in whole or in part of imported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed, may be manufactured in bonded warehouses, by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, M, ante, § 5672, by which the provisions of R. S. § 3433, were made applicable to bonded manufacturing warehouses established under that act.

Any article manufactured in a bonded warehouse established under the preceding section, 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 of the Treasury may prescribe.

Act July 13, 1866, c. 184, § 28, 14 Stat. 155.

The preceding section of the Revised Statutes, mentioned in this section, was R. S. § 3433, which was re-enacted in and superseded by section 10 of the McKinley Tariff Act of Oct. 1, 1890, c. 1244, set forth ante, § 6339.

The provisions of this section may be regarded as applicable to articles manufactured in bonded warehouses established under the provisions so re-enacted.

§ 6341. (R. S. § 3444.) Collector's monthly account of articles in bonded warehouses, and articles exported.

Every collector who has charge of any warehouse in which distilled spirits, or other articles, are stored in bond, shall render a monthly account of all such articles to the Commissioner of Internal Revenue, by whom such account shall be examined and adjusted monthly, so as to exhibit a true statement of the responsibility of such collector thereon. In adjusting such account, the collector shall be charged with all the articles which may have been deposited or received under the provisions of law, in any warehouse in his district and under his control, and shall be credited with all such arti

cles shown to have been removed therefrom according to law, including transfers to other collectors and to his successor in office, and also whatever allowances may have been made in accordance with law to any owner of such goods or articles for leakage or other losses. And every collector from whose district any distilled spirits, tobacco, snuff, or cigars are shipped in bond, under the provisions of this Title, shall render a monthly account of the same to the Commissioner of Internal Revenue, showing the amount of each article produced and shipped in bond, the amounts of which the exportation is completed according to law, and the amount remaining unaccounted for at the end of each month; also any excesses or deficiencies on the amounts originally reported as shipped.

Act July 20, 1868, c. 186, § 100, 15 Stat. 165. Act June 6, 1872, c. 315, § 31, 17 Stat. 255.

A duty equal to the internal revenue tax was required to be assessed on reimported domestic articles, except those manufactured in bonded warehouses, by a provision of the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, P, ante, § 5313.

The Commissioner of Internal Revenue was required to submit to Congress annually a detailed statement as to the manner of expending the money appropriated for the detection and punishment of violations of the internalrevenue laws, and also of the miscellaneous expenditures in the bureau, by Act March 3, 1893, c. 208, set forth post, § 6366.

§ 6342. (R. S. § 3445.) Changes of stamps, instruments for attaching and canceling.

The Commissioner of Internal Revenue may make such change in stamps, and may prescribe such instruments or other means for attaching, protecting, and canceling stamps, for tobacco, snuff, cigars, distilled spirits, and fermented liquors, or either of them, as he and the Secretary of the Treasury shall approve; such instruments to be furnished by the United States to the persons using the stamps to be affixed therewith, under such regulations as the Commissioner of Internal Revenue may prescribe.

Act July 20, 1868, c. 186, § 43, 15 Stat. 142. Act June 6, 1872, c. 315, § 12, 17 Stat. 240.

Articles manufactured wholly or in part of domestic spirits, intended for exportation were required to be manufactured in bonded warehouses by R. S. § 3433, which was re-enacted by Act Oct. 1, 1890, c. 1244, § 10, ante, § 6339. Having in possession unlawfully impressions of instruments used for printing any obligation of the United States, and removing tools or materials used for printing bonds, notes, and stamps, were punishable by R. S. §§ 5433, 5453, which were incorporated into the Criminal Code in sections 153, 155, thereof, post, §§ 10323, 10325, and were repealed by section 341 thereof, post, § 10515. § 6343. (R. S. § 3446, as amended, Act March 1, 1879, c. 125, § 18.) Power to alter form and device of internal-revenue stamps, labels, etc.; method of cancellation.

The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may establish and, from time to time, alter or change the form, style, character, material, and device of any stamp, mark, or label used under any provision of the laws relating to internal revenue. Such stamps shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as he, with the approval of

the Secretary of the Treasury, may prescribe; and he is hereby authorized and empowered to make, with the approval of the Secretary of the Treasury, all needful regulations relating thereto; and all pains, penalties, fines, and forfeitures now provided by law relating to internal-revenue stamps shall apply to and have full force and effect in relation to any and all stamps which may or shall be so established by the Commissioner of Internal Revenue: Provided, Such stamps or device or instrument or means of removal or obliteration, shall entail no additional expense upon the persons required to affix or use the same.

Act July 20, 1868, c. 186, § 101, 15 Stat. 165. Act March 1, 1879, c. 125, § 18, 20 Stat. 351.

This section, as enacted in the Revised Statutes, was as follows: "The Secretary of the Treasury and the Commissioner of Internal Revenue, may alter, renew, or change the form, style, and device of any stamp, mark, or label used under any provision of the laws relating to distilled spirits, tobacco, snuff, and cigars, when in their judgment necessary for the collection of revenue tax, or the prevention or detection of frauds thereon; and may make and publish such regulations for the use of such mark, stamp, or label as they find requisite. But in no case shall such renewal or change extend to an abandonment of the general character of the stamps above mentioned, nor to the dispensing with any provisions requiring that such stamps shall be kept in book form and have thereon the signatures of revenue officers."

It was amended to read as set forth here, by Act March 1, 1879, c. 125, § 18, cited above.

Transmission of internal-revenue stamps to the officers of internal revenue was required to be made through the mails in registered packages by Act Aug. 15, 1876, c. 287, § 1, post, § 6395.

The Commissioner of Internal Revenue was required to estimate the tax on articles sold without being stamped, and to assess the same, by Act Aug. 27, 1894, c. 349, § 47, post, § 6348.

Spoiled or destroyed stamps, or stamps rendered useless or which have been improperly used, may be redeemed, by Act May 12, 1900, c. 393, § 1, amended by Act June 30, 1902, c. 1327, § 2, post, § 6347.

§ 6344. (Act March 3, 1899, c. 424, § 1.) Stamps to be printed on hand-roller presses.

The faces of all tobacco stamps for use upon packages of two pounds and upward, and of all beer, whiskey, cigar, snuff, oleomargarine, and special liquor tax stamps, shall hereafter be printed from engraved plates upon hand-roller plate-printing presses. (30 Stat. 1082.)

This was a provision of the sundry civil appropriation act for the fiscal year 1900, cited above.

The faces of internal revenue stamps are to continue to be printed from intaglio plates on hand-roller or power plate printing presses, as the Secretary of the Treasury may determine, such presses to be operated by plate printers, by a provision of Act Aug. 24, 1912, c. 355, § 1, post, § 6556. § 6345. (Act Aug. 15, 1876, c. 287, § 1.)

to internal-revenue officers.

Transmission of stamps

Hereafter the transmission of internal revenue stamps to the officers of the internal revenue service shall be made through the mails of the United States in registered packages. (19 Stat. 152.)

This was a provision following an appropriation for printing stamps in the legislative, executive, and judicial appropriation act for the fiscal year 1877, cited above.

§ 6346. (Act May 12, 1900, c. 393, § 1, as amended, Act June 30, 1902, c. 1327.) Redemption of spoiled stamps, etc. The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, may, upon receipt of satisfactory evidence of the facts, make allowance for or redeem such of the stamps, issued under authority of law, to denote the payment of any internal-revenue tax, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected. Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why the same can not be returned; or, if so required by the said Commissioner, when the person presenting the same can not satisfactorily trace the history of said stamps from their issuance to the presentation of his claim as aforesaid: Provided, That documentary and proprietary stamps issued under the provisions of "An Act to provide ways and means for war expenditures, and for other purposes," approved June thirteenth, eighteen hundred and ninety-eight, may be redeemed only when presented in quantities of two dollars or more, face value: Provided further, That no claim for the redemption of or allowance for stamps shall be allowed unless presented within two years after the purchase of said stamps from the Government, excepting documentary and proprietary stamps issued under the Act of June thirteenth, eighteen hundred and ninety-eight, which stamps may be redeemed as hereinbefore authorized, upon presentation prior to the first day of July, nineteen hundred and four. (31 Stat. 177. 32 Stat. 506.)

This section and the section next following were part of an act authorizing the Commissioner of Internal Revenue to redeem or make allowance for internal revenue stamps, cited above.

This section, as originally enacted, was amended by adding to the second proviso the words "excepting documentary and proprietary stamps," etc., to the end of the section as set forth here, by Act June 30, 1902, c. 1327, cited above.

The provisions for stamps made by Act June 13, 1898, c. 448, mentioned in the first proviso of this section, were repealed by Act April 12, 1902, c. 500, §§ 5, 7, 32 Stat. 97.

This section superseded R. S. § 3426, as amended by Act March 1, 1879, c. 125, 17, 20 Stat. 349.

Provisions for the return to the owners of bank checks and other instruments for the payment of money having stamps imprinted, after redemption and cancellation of the stamps and for the destruction of instruments remaining unclaimed at the expiration of one year, were made by Res. Feb. 26, 1902, No. 7, 32 Stat. 736. They are omitted, as temporary merely.