Voglio sapere a riguardo di…

Ar
o nal SCRIPTA

vf

FEDERAL
VOLUME I

REGISTER

4

4?

NUMBER 118

Washington
, Wednesday, August 26, 1936

ests of the United States, in cases where the distiller cannot obtain such written consent:
Bureau of Customs.
1. Any distiller who cannot obtain the written consent of the owner of the fee of the distillery premises, and of any IT. D. 48489
mortgagee, judgment-creditor, or other person having a lien C u s t o m s R e g u l a t io n s A m e n d e d M a r k in g C o u n t r y of thereon, duly acknowledged, that the premises may be used O r ig in for the purpose of distilling spirits, subject to the provisions ARTICLE 513 OF THE CUSTOMS REGULATIONS OF 1931, AS AMENDED, of law, and expressly stipulating that the lien of the United FURTHER AMENDED SO AS TO EXEMPT CERTAIN ARTICLES FROM States for taxes and penalties shall have priority of such mort gage, judgment, or other encumbrance, and that in case of INDIVIDUAL MARKING TO INDICATE THE COUNTRY OF ORIGIN
the forfeiture of the distillery premises, or any part thereof, To Collectors of Customs and Others Concerned:
the title to the same shall vest in the United States discharged Pursuant to authority contained in section 304 of the Tariff from such mortgage, judgment, or other encumbrance, may Act of 1930 U. S. C. title 19, sec. 1304, article 513 of the file an application, in triplicate, with the Commissioner of Customs Regulations of 1931 as amended by T. D.s Nos. 45442, Internal Revenue, through the District Supervisor, for per 45660, 47228, 47318, 47730, 47773, and 47558 is hereby further mission to file a bond in lieu of such written consent.
amended as follows:
2. The application must contain a an accurate descrip Subdivision 5 of paragraph a is deleted and in lieu tion of the lot or tract o f land on which the distillery is situ thereof there is inserted a new paragraph reading as follows: ated, and of the distillery, the buildings, and the distilling ap b
The following articles are hereby excepted from the m arkparatus thereon; b a full and clear statement of the con ing requirements of section 304 of the Tariff Act the immediate dition of the title to the distillery premises and apparatus, containers and packages to be marked :
including the name and address of the owner of the fee, and T. D.s 45442 1 Crude substances or materials.
of all mortgagees, judgment-creditors, and other persons 45660
T. D.s 47228 2 Merchandise which is to be substantially having liens thereon, together with the amount of each 47773
changed in the importers plant or for his encumbrance; and c a full and clear statement of the rea account by further processing or m anufac sons why the applicant cannot obtain the prescribed written ture which would obliterate or destroy such consent.
marking.
3. Upon receipt of the application, the District Supervisor Paragraph b is redesignated paragraph c .
will cause the value of the lot or tract of land on which the seal F rank D o w , distillery is situated, the distillery, the buildings, and the dis Acting Commisioner of Customs.
tilling apparatus to be appraised by two or more competent persons designated by him for the purpose. The appraisers Approved, August 20, 1936.
will render a report showing separately the value of the land W a y n e C. T aylo r, and buildings and the distilling apparatus, and containing a Acting Secretary of the Treasury.
full and clear statement of the processes employed by them in F. R. Doc. 1914 Filed, August 25,1936; 12:39 p. m.
determining their valuations. The District Supervisor may cause a reappraisal to be made, if, in his judgment, the valua tion placed on the property by the appraisers is less than the fair value. The District Supervisor will also cause an investi Bureau of Internal Revenue.
gation to be made of the facts upon which the application is T . D. 4680
based.
4. The District Supervisor will, upon receipt and exami B o n d i n L i e u o f C o n s e n t o f O w n e r or L i e n o r R e s p e c t in g nation of the appraisal and investigation report or reports, U s e o f D i s t i l l e r y P r e m is e s forward a copy of the application and of each report to the To District Supervisors, and Others Concerned:
Commissioner, with his recommendation and the reasons Pursuant to Section 3262 of the Revised Statutes, as therefor. The Commissioner will notify the District Super amended by Section 2, Act of May 28, 1880 U. S. C., 1934 visor of his approval or disapproval of the application. I f ed., title 26, secs. 1166 b and 1353, and as further amended the Commissioner disapproves the application, a statement by Section 301 of the liq u or Tax Administration Act Public, of the reasons fo r such disapproval will accompany the No. 815, 74th Congress, approved June 26, 1936, the follow notice.
ing regulations are prescribed to govern the filing of bond by 5. Where the giving of bond in lieu of the prescribed a distiller in lieu of the written consent of the owner of written consent has been approved by the Commissioner the fee, and of any mortgagee, judgment-creditor, or other under these regulations, such bond shall be filed with the lienor as to the use of the premises and apparatus fo r dis District Supervisor on Form 3A, in triplicate. The penal tilling and as to the priority of the tax lien and other inter sum of the bond must be equal to the appraised value o f the TREASURY DEPARTMENT.

1403