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" ... metal or other fire-proof roof, to be contiguous to such distillery; and such warehouse, when approved by the collector, is hereby declared a bonded warehouse of the United States, and shall be used only for storing distilled spirits, and to be under... "
Extension of Bonding Period on Distilled Spirits: Hearings Before the ... - Page 3
by United States. Congress. House. Committee on Ways and Means - 1953 - 178 pages
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The Merchants' Magazine and Commercial Review, Volume 47

William B. Dana - Commerce - 1862 - 588 pages
...only for storing distilled spirits, and to be under the custody of the collector or his deputy. And the duty on the spirits stored in such warehouse shall...it is sold or removed from such warehouse for sale. SEC. 45. And be it further enacted, That every person who, on the first day of August, eighteen hundred...
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The Tax-payer's Manual: Containing the Acts of Congress Imposing Direct and ...

United States - Direct taxation - 1862 - 148 pages
...collector or his deputy. And the duty on the spirits stored in such warehouse shall be Duty paid when paid when and as it is sold or removed from such warehouse for spirits "° (L sale. SEC. 45. And be it further enacted, That every person who, Daily record of on...
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A Hand-book of the U.S. Tax Law, (approved July 1, 1862) with All the ...

Amasa Angell Redfield - Taxation - 1863 - 606 pages
...only for storing distilled spirits, and to be under the custody of the collector or hia deputy. And the duty on the spirits stored in such warehouse shall...it is sold or removed from such warehouse for sale. Sec. 45. And be it further enacted, That every person who,on the first day of August, eighteen hundred...
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Revenue System of the United States

United States. Revenue Commission (1865-1866) - Revenue - 1866 - 132 pages
...locked up by the proper officer in charge, at all times, except when he shall be in attendance; and the duty on the spirits stored in such warehouse shall be paid before it is removed from such warehouse, unless destroyed by fire or the elements, or removed in pursuance...
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Liquor Laws of the United States: Their Spirit and Effect

Gallus Thomann - Liquor laws - 1885 - 502 pages
...only for sirring distilled spirits, and to be under the custody of the collector or his deputy. And the duty on the spirits stored in such warehouse shall...it is sold or removed from such warehouse for sale. SEC. 45. And be it further enacted, That every person who, on the first day of August, eighteen hundred...
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Extension of Bonding Period on Distilled Spirits ...: Hearings ... on H.R ...

United States. Congress. House. Committee on Ways and Means - 1953 - 188 pages
...matter of fact, the Congress adopted the principle of extension of foreign imports and, for them,|fehat principle still stands. Since the fiscal year 1954...established a 1-year bond period. In 1878 (20 Stat. 249) the period was extended to 3 years with provision for payment of interest at 5 percent if the tax was...
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