Chapter 143. To authorize the discontinuance of the seven-year regauge of distilled spirits in bonded warehouses, and for other purposes
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CHAP. 143.— An Act To authorize the discontinuance of the seven-year regauge of distilled spirits in bonded warehouses, and for other purposes. February 6, 1925.[[H. R. 9138](/us/bill/68/hr/9138).][[Public, No. 363](/us/pl/68/363).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, * Internal revenue.Distilled spirits.Additional leakage allowance on withdrawals of.Vol. 40, p. 1105. That upon withdrawal of distilled spirits from any internal-revenue bonded warehouse, in lieu of the allowance provided in subdivision
(b)of section 600 of the Revenue Act of 1918, an allowance for loss by leakage or evaporation not exceeding one proof gallon as to casks or packages of a capacity of not less than forty wine gallons and one-half proof gallon as to casks or packages of a capacity of less than forty wine gallons and not less than twenty wine gallons, for each period of six months, or fraction thereof, after the expiration of seven years from the date of original entry or gauge, may be made in 809addition to, and under the conditions imposed by, section 50 of the Vol. 28, p. 564.Act entitled “An Act to reduce taxation, to provide revenue for the Government, and for other purposes,” approved August 27, 1894, as amended. Sec. 2. The allowance for loss by leakage or evaporation under No prior gauge regarded.Vol. 28, p. 564.this Act and under section 50 of said Act of August 27, 1894, shall be made without regard to any regauge made prior to the enactment of this Act, and a regauge within seven years from the date of the original gauge shall not be necessary. Sec. 3. This Act shall not apply to distilled spirits withdrawn Prior withdrawals not affected.prior to the date of its enactment. Approved, February 6, 1925.