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FEDERAL
VOLUME I

REGISTER
193 4

NUMBER 181

Washington, Tuesday, November 24, 1936
TREASURY DEPARTMENT.
Bureau o f Customs.
T . D. 48645
P ort o f E n t r y DESIGNATION OF ORANGE, TEXAS, AS A CUSTOMS PORT OF ENTRY
N o v e m b e r 18,1936.

vided, That upon withdrawal in Puerto Rico for consumption, the duties imposed by the customs laws of the United States shall be collected on all.im ported merchandise in its condition as im
ported and imported containers used in the manufacture and putting up of such spirits and wines in such warehouses: Provided further, That, no internal-revenue tax shall be imposed on distilled spirits and wines rectified in class six warehouses if such distilled spirits and wines are exported or shipped in accordance with the provisions of this section, and that no person rectifying distilled spirits or wines in such warehouses shall be subject by reason of such rectification to the payment 0; special tax as a rectifier.

To Collectors of Customs and Others Concerned:
There is published below fo r the inform ation o f customs officers and others concerned the follow ing Executive Order, dated November 14, 1936, designating Orange, Texas, as a customs port of entry in Customs Collection D istrict No. 21
Sabine, with headquarters at Port Arthur, Texas, effective as of the date o f the order.

1. In accordance with Section 311 of the T a riff Act o f 1930, as amended by Section 404 o f the Liquor Tax Adm inistration Act, distilled spirits may be removed from internal revenue bdhded warehouses without payment o f tax and transported to bonded manufacturing warehouses, class 6, to be rectified, or reduced in proof and bottled, and exported or shipped to Puerto Rico. W ines may be removed from bonded wineries or bonded wine storerooms without payment of tax and trans seal Jam es H . M o y l e , ported to bonded manufacturing warehouses, class 6, to be Commissioner of Customs.
rectified and exported or shipped to Puerto Rico.
2. W ithdrawal of distilled spirits from internal revenue bonded warehouses and transportation to bonded manufac E x e c u t i v e O rder turing warehouses, class 6, w ill be in accordance with the pro By virtue of and pursuant to the authority vested in me cedure set out in Regulations 29, United States Internal by the act of August 1, 1914, 38 Stat. 609, 623 19, sec. 2 , I hereby designate Orange, Texas, as a custom 3. Rem oval of wine from a bonded winery or bonded store port of entry in Customs Collection D istrict No. 21 Sabine , room, free of tax, fo r transportation to a bonded manufac effective this date.
turing warehouse, class 6, shall be as follow s:
F r a n k l i n D. R o o s e v e l t a The proprietor o f a bonded manufacturing ware T he W h it e H o u s e , house, class 6, desiring to remove wine to such warehouse November 14, 1936.
from a bonded winery or bonded storeroom, free of tax, fo r P . R. Doc. 3490 Piled, November 21,1936; 10:33 a. m.
rectification, and exportation or shipment to Puerto Rico, w ill file with the Supervisor of the district in which the winery or bonded storeroom is located, .a bond on Form 1580, executed in triplicate, in a penal sum equal to the Bureau o f Internal Revenue.
amount o f the tax on the quantity of wine to be w ith T .D .4 71 3
drawn, as specified in the entry, Form 711, and in no case less than $1,000. Bond Form 1580, so filed, shall be ap D is t il l e d S p ir it s a n d W i n e s R e c t if i e d I n B o n d e d M a n u f a c
proved by the Supervisor if the proprietor of the bonded t u r in g W a r e h o u s e s , C l a s s S i x manufacturing warehouse has in all respects complied with the law and regulations. The original of the bond w ill To District Supervisors, Collectors of Customs, and Others Concerned:
be forwarded to the Deputy Commissioner, Alcohol Tax Unit. One copy w ill be forwarded to the principal, and Section 404 o f the Liquor Tax Adm inistration Act the other copy w ill be retained by the Supervisor. W ith Public No. 815 74th Congress provides as follow s:
drawals may be made from tim e to tim e under the bond S e c . 404. Section 311 of the T a riff A ct of 1930 U. S. C
as long as it remains good and sufficient, or until it shall 1934 ed., title 19, sec. 1311 is amended by adding a para have been released or term inated by the order of the Com graph at the end thereof, reading as follow s:
missioner or Supervisor.
Distilled spirits and wines which are rectified in bonded m anu b The Supervisor w ill keep an Account with the bond, facturing warehouses, class six, and distilled spirits which are in which account the principal w ill be charged with the reduced in proof and bottled in such warehouses, shaU be deemed to have been m anufactured within the meaning of this section, and tax on each lot o f wine removed fo r transportation to a may be withdrawn as hereinbefore provided, and likewise for ship bonded manufacturing warehouse, class 6, and w ill receive ment in bond to Puerto Rico, subject to the provisions-of this credit fo r the tax on each lot concerning which satisfac section, and under such regulations as the Secretary o f the Treas tory proof of deposit in such warehouse is received. W ine ury may prescribe, there to be withdrawn for consumption or be rewarehoused and subsequently withdraw n for consumption: Pro shipped fo r transportation to a bonded manufacturing 2325