Public Law 75–472

That the first and

Internal revenue. Bottling of distilled spirits in bond.

29 Stat. 626; 49 Stat. 1944.

26 U. S. C., Supp. II, § 1276.

fourth paragraphs of section 1 of the Act entitled “An Act to allow the bottling of distilled spirits in bond”, approved March 3, 1897, as amended (U. S. C., 1934 edition, Supp. II, title 26, sec. 1276), are designated “(1)” and “(6)”, respectively, and the second and third paragraphs of said section are amended to read as follows:

“(2)“(2)

Every bottle when filled shall have affixed thereto and

Bottle stamps.

passing over the mouth of the same a stamp denoting the quantity ofdistilled spirits contained therein and evidencing the bottling in bond of such spirits under the provisions of this Act, and of regulations prescribed hereunder.

#

“(3) Regulations.

The Commisisoner ¹¹ So in original. of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe (a) regulations with respect to the time and manner of applying for, issuing, affixing, and destroying stamps required by this section, the form and denominations of such stamps, applications for purchase of the stamps,

Accounting.

proof that applicants are entitled to such stamps, and the method of accounting for receipts from the sale of such stamps, and (b) such other regulations as the Commissioner shall deem necessary for the enforcement of this Act.

#

“(4) Issuance of stamps.

Such stamps shall be issued by the Commissioner of Internal Revenue to each collector of internal revenue, upon his requisition in such numbers as may be necessary in his district, and, upon compliance with the provisions of this Act and regulations issued hereunder shall be sold by collectors to persons entitled thereto, at a price of 1 cent for each stamp except that in the case of stamps for containers of less than one-half pint, the price shall be one-quarter of 1 cent for each stamp.

#

“(5) Brands, etc., on cases.

And there shall be plainly burned, embossed, or printed on the side of each case, to be known as the Government side, such marks, brands, and stamps to denote the bottling in bond of the whisky packed therein as the Commissioner may by regulations prescribe.”

#