Chapter 435. To amend the internal-revenue laws relating to distilled spirits, and for other purposes
402 words·~2 min read·
/statutes-at-large/vol-30/chapter-435-5854596·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
CHAP. 435.— An Act To amend the internal-revenue laws relating to distilled spirits, and for other purposes. March 3, 1899. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, * That under the conditions andDistilled spirits.Loss allowance on, in warehouse remaining after forty-eight months from original gauge.Vol. 28, p. 564. limitations imposed by section fifty of the Act of August twenty-eighth, eighteen hundred and ninety-four, entitled “An Act to reduce taxation, to provide revenue for the support of the Government, and for other purposes,” allowance for loss shall be made as to all distilled spirits produced and originally gauged for deposit prior to January first, eighteen hundred and ninety-nine, and which lawfully remain in any internal-revenue bonded warehouse, after the expiration of the period 1350 FIFTY-FIFTH CONGRESS.
Sess. III. Chs. 435, 436. 1899. *Proviso.*Maximum allowance.of forty-eight months from the date of original gauge: *Provided, however,* That the allowance for loss herein authorized shall not exceed nine and one-half gallons for forty-nine, fifty, fifty-one, and fifty-two months; ten gallons for fifty-three, fifty-four, fifty-five, and fifty-six months; ten and one-half gallons for fifty-seven, fifty-eight, fifty-nine, and sixty months; eleven gallons for sixty one, sixty-two, sixty-three, and sixty-four months; eleven and one half gallons for sixty-five, sixty-six, sixty-seven, and sixty-eight months; twelve gallons for sixty-nine, seventy, seventy-one, and seventy-two months; twelve and one-half gallons for seventy-three, seventy-four, seventy-five, and seventy-six months; thirteen gallons for seventy seven, seventy-eight, seventy-nine, and eighty months; and thirteen and one-half gallons for eighty-one, eighty-two, eighty-three, and eighty-four months, and no further allowance shall be made.
Sec. 2. Regaging at warehouse within eighty-four months from original gauge. That the allowance for loss herein provided shall be ascertained by regauge on request of distiller before the expiration of eighty-four months from date of original gauge, and shall apply to spirits remaining in any internal-revenue bonded warehouse which shall have been regauged heretofore under the provisions of section fifty of the said Act of August twenty-eighth, eighteen hundred and ninety-four: *Proviso.*Spirits originally gauged March 1, 1882, etc.*Provided,* That for the regauge of spirits originally gauged for deposit on or before the first day of March, eighteen hundred and ninety-two, the request of the distiller for a regauge under the provisions of this Act may be made at any time before the first day of May, eighteen hundred and ninety-nine.
Approved, March 3, 1899.