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1 UTTDU
SCRIPTA

FEDERAL

i
REGISTER

1934

YOLUM E I

vO

cfr
NUMBER 120

Washington, Friday, August 28, 1936
Bureau o f Internal Revenue.

TREASURY DEPARTMENT.

T . D. 4685

Bureau o f Customs.

A f f ix i n g W i n e S t a m p s a n d D e s t r o y in g S t a m p s , M a r k s , a n d B rands
T . D. 48495

T o D istrict Supervisors, Collectors o f In tern a l Revenue, and Others Concerned:
ARTICLES 457 AND 461 OF THE CUSTOMS REGULATIONS OF 1931, Pursuant to Section 616 o f the Revenue Act o f 1918, U . S. C., RELATING TO VESSEL SUPPLIES, AMENDED
1934 ed., title 26, sec. 1306, as amended by Section 338 o f the Liquor Tax Adm inistration A ct Public, No. 815, 74th Con To Collectors o f Customs and Others Concerned:
gress, and pursuant to Section 620, 1305, and 1309 of the Pursuant to the authority contained in Section 309 a Revenue A ct o f 1918 U. S. C., 1934 ed., title 26, sections of the T ariff A ct of 1930 U. S. C. title 19, sec. 1309 a , 1309, 1345, and 1350, respectively, the follow ing regulations Section 630 o f the Revenue A ct o f 1932, as amended, U. S. C. are hereby prescribed:
1. Winemakers and proprietors of bonded storerooms shall, title 26, Sec. 630 in note at end C. 20 U. S. C. Sup. I, sam e, and Section 624 o f the T a riff A ct o f 1930 U . S. C. title 19, prior to the removal fo r sale or consumption from their bonded premises, attach to each cask, barrel, bottle, or other sec. 1624, Article 457 of the Customs Regulations o f 1931 is immediate container, or to each case or other shipping con amended by the addition o f a new paragraph b to read as tainer except tanks and tank cars o f wine, a stamp denot follows:
ing the payment o f internal revenue tax thereon. W here b When the merchandise is not to be laden at the port of wine is shipped in tanks or tank cars, the winemaker or withdrawal it must be withdrawn fo r transportation in bond to proprietor of the bonded storeroom shall attach to a copy the port of lading. Three copies of manifest, Customs Form 7512, of the bill o f lading wine stamps in a value equal to the tax in addition to 6 copies of the withdrawal on Customs Form 7506 on the wine so shipped; shall cancel the stamps by indelibly will be required. The procedure will be the same as that prescribed w riting or stamping thereon, or perforating, his name or in Article 901 b the 6 copies of Form 7506 taking the place of initials and the date o f cancellation; and shall send the copy the entry copies of Form 7512, except that no shippers export o f the bill of lading to which the canceled wine stamps are declaration, Customs Form 7525, w ill be required.
attached to the D istrict Supervisor. H e shall also affix to Paragraphs b and c o f A rticle 457 are redesignated each tank or tank car a certificate o f taxpayment, showing the name, registry number, and location city or town and c and d , respectively.
State o f the bonded premises from which shipped, the Article 461 of the Customs Regulations o f 1931 is amended contents in wine gallons, the kind and alcoholic strength of to read as follow s:
the wines, and the date o f taxpayment.
2. I f the tax stamp is affixed to bottles o f still wine, The bond given on withdrawal o f supplies shall be canceled upon the production within six m onths from the date of withdrawal of champagne, or other sparkling white and artificially carbo an affidavit of the master or other officer o f the vessel having nated wines, the winemaker or proprietor o f the bonded knowledge of the facts, showing that such supplies have been used storeroom shall stencil or mark on the case the follow ing on board the vessel and no portion thereof landed within the statem ent:
C u s t o m s R e g u l a t io n s A m e n d e d
limits of the United States or any of its possessions. A n exten sion of three months, and a further extension of three months may be granted upon written application to the Collector showing to his satisfaction that failure to produce the affidavit was not due to lack of diligence.
seal
F rank D o w ,
A cting Commissioner o f Customs.
Approved, Aug. 21, 1936.
W ayn e C. T aylo r ,
A cting Secretary o f th e Treasury.
F. R. Doc. 1963 Filed, August 27, 1936; 11:24 a. m .

Tax paid by stamps affixed to bottles.

I f the stamps are affixed to the case, he shall affix to each bottle a label containing the follow ing statem ent:
Tax paid by stamps affixed to case.

3. Stamps shall be canceled by the winemaker or pro prietor o f the bonded storerooms by indelibly w riting or stamping thereon, or perforating, his name or initials and the date of cancellation.
4. The winemaker or proprietor o f the bonded store room shall mark or brand each cask, barrel, keg, and case as prescribed by Regulations 7 W in e, M ay 1, 1930.
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