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in the district and placed in bond. To insure accuracy in this account, the collector should notify the assessor when goods produced in his district are placed in bond ; and the assessor will compare the amount so reported with the returns of the manufacturers and producers made to him. In case of any discrepancy the assessor will make such investigation as may be necessary to ascertain the facts, but the bonded account will be made up to correspond with the notification received from the collector.
Whenever a collector cancels a bond, he will deliver to the assessor of his district all the evidence upon which such cancellation took place. Such evidence will consist of certificates of other collectors, (Form 1,) certificates and affidavits of leakage, or certificates of clearance received from collectors of customs, or orders from superintendents of exports for the delivery of goods for exportation.
The assessor will credit the collector in his bonded account with the several amounts to which the evidence submitted shows him to be entitled. No credits will be given except on presentation of the evidence required in proper form. He will also credit him in the bonded account with the duties received on all goods when withdrawn from bond by payment of tax, which must be reported monthly, on Form 93, as follows, to wit:
On or before the 10th day of each month; the collector will transmit to the assessor of his district a monthly statement on Form 93, showing the amount of duties collected by him on account of bonded goods during the preceding month, giving in detail the number of gallons or pounds, and the rate and amount of tax for each case in which collections were made.
Upon the receipt of this statement, the amount will be included in the aggregate of the monthly list for the month in which such collections were made. If from any cause said statement is not received until such list has been delivered to and receipted for by the collector, the aforesaid aggregate amount of collections will be entered on the next succeeding monthly list, and be receipted for on Form 231.
The bonded account will be balanced monthly by being credited with the duties on the goods reported by the collector monthly as remaining in bonded warehouse, and under bond for transportation, exportation, redistillation, or change of package and unaccounted for at the end of the month ; and the amount so credited will be carried forward and placed to the debit of the account for the month next succeeding. From the bonded account kept by the assessor he will prepare
and transmit to the Commissioner, before the 15th day of each month, an aggregate statement, on Form 94, of the bonded account for the preceding month. This statement is in the form of an account current, and will show
1. The amount of merchandise in warehouse, brought forward from the preceding monthly statement, and entered therein under No. 10.
2. The amount of merchandise that has been removed in bond and
is yet unaccounted for, brought forward from the preceding statement, being entered there under No. 9.
3. Amount reported on Form 61, accompanied by that Form.
4. Amount received from other districts, with a statement in detail, showing the date and amount of each receipt, and the district whence it
5. Amount received by other collectors. This entry must be accompanied by the receipts of said collectors, properly scheduled and numbered.
6. Amount exported. This entry should be accompanied by the orders of superintendents of exports, and certificates of collectors of customs, properly scheduled and numbered.
7. Amount allowed for leakage or loss by redistillation. To be accompanied by the certificates of inspectors, and affidavits of owners or consignees, properly scheduled and numbered.
8. Amount withdrawn from bond on payment of duties, accompanied by the collector's statement on Form 93.
9. Amount removed on transportation bonds and not accounted for at the end of the month. To be accompanied by the collector's inventory in detail.
10. Amount remaining in warehouse at the end of the month, with the collector's inventory in detail.
Allowance for Leakage. The amount allowed for actual leakage on distilled spirits transported in bond will not exceed one per centum for any distance not exceeding one hundred miles; one and one-half per centum for any distance exceeding one hundred and not exceeding two hundred miles ; two per centum for any distance exceeding two hundred and not exceeding three hundred miles; two and one-half per centum for any distance exceeding -three hundred and not exceeding four hundred miles; three per for
any distance exceeding four hundred and not exceeding five hundred miles; and three and one-half per centum for any distance exceeding five hundred miles; and the amount allowed for leakage will in no case exceed three and one-half per centum; except when spirits are transported to California, via Cape Horn, in which case proven leakage, to the extent of seven per centum on spirits, and ten per centum on alcohol, eighty per centum over proof, will be allowed but in no case will leakage be allowed, except upon spirits actually bonded for warehousing or transportation.
Leakage will be allowed on mineral oil, transported in bond, according to the following schedule:
When transported one hundred and not exceeding two hundred miles, one per centum ; over two hundred and not exceeding three hundred miles, two per centum ; over three hundred and not exceeding four hundred miles, three per centum; over four hundred and not exceeding five hundred miles, four per centum ; over five hundred miles, five per centum ; but no more than five per centum will be allowed in any case, whatever may be the distance transported, except when oil is transported to California via Cape Horn, when proven leakage to the extent of ten per centum will be allowed.
Actual loss, not to exceed three per centum on spirits, and five per centum on mineral oil, will be allowed on withdrawals for redistillation, rectification, or change of packages. This loss must be proved by the certificates of inspectors, who inspect or gauge the articles, before they are removed from the warehouse, as well as after their return thereto; and also by the affidavit of the owner that the loss occurred by redistillation or change of packages, and not otherwise ; and that no part of the deficiency was taken, withdrawn, or withheld illegally.
When spirits or other merchandise, except cotton, are removed in bond, to districts where no bonded warehouse has been established, the collector of such district should not receive payment of the tax on such merchandise, or issue his certificate of receipt of such goods, or recognize, in any manner, their receipt in his district. In such cases, transportation bonds, securing the tax upon merchandise removed, can be cancetled only by payment of the tax on the full quantity removed, to the collector holding the bond; no allowance for loss by leakage being made, unless the goods are deposited in the warehouse, in accordance with the conditions of the bond.
Section 24 of the act of June 30, 1864, as amended by section 9 of the act of July 13, 1866, (Par. 18 of the compilation, provides that when taxes are collected on cotton and distilled spirits, which have been removed in bond, commissions upon one-half the amount collected shall be allowed to the officers of the district where collected, and upon onehalf to the officers of that whence removed.
As it would be exceedingly difficult, and frequently impracticable, to trace distilled spirits to the time of collections being made thereon, in calculating commissions under this provision the amount collected in any district upon spirits withdrawn from warehouses, Class B, will be apportioned among the several districts, from which spirits have been received, in proportion to the number of gallons received from such districts, respectively, and the amount thus assigned to a particular district will be assumed to be the amount collected upon spirits received from that district. Thus, if 10,000 gallons produced in the receiving district, and 5,000 gallonis each received in bond from each of two other districts, are placed in warehouses, Class B, and the quarterly collections show that the tax has been paid on 10,000 gallons, amounting to $20,000, the officers of the receiving district will be entitled to the full commissions
one-half of this sum, and one-half of the commissions upon the other half of thựs amount, while the officers of the shipping districts will be entitled to commissions upon one-half of the amount of $5,000 each.
These commissions will be adjusted quarterly, from the collectors'
monthly reports, on Form 93, and the assessors' monthly statements, on Form 94.
In the case of cotton, as the tax is supposed, in all cases, to be paid in the district to which it is removed, the officers of each district will be allowed commissions on one-half the tax on the quantity for which cancelled bonds for the removal of this article are transmitted to this office.
Collectors will be careful to observe that goods withdrawn from bonded warehouse for transportation, exportation, or consumption, must be branded “U. S. bonded warehouse, for transportation to district," for "export," or "tax paid," as provided by law, and in accordance with the facts in each case.
All actual loss of spirits or coal oil from leakage or evaporation while in bonded warehouse will be allowed upon the proper
certificate of the inspector. Loss from destruction by fire, or other unavoidable accident, while in warehouse or in transit, will be allowed only upon presentation of satisfactory proof of such loss to the Commissioner ; and no credit for such loss should be taken on the bonded account until the collector is notified of the allowance by the Commissioner.
All claims for loss by leakage must be accompanied by the certificate of the inspector, stating the difference between the amount delivered and the amount bonded; and also by the affidavit of the owner or consignee, showing the distance the goods have been transported, and that no part of the same has been taken, withdrawn, or withheld illegally, and that the discrepancy is caused solely by leakage while in transit; and no claim for loss by leakage will be considered or allowed by collectors in cancelling bonds unless supported by the evidence herein required.
No loss will be allowed for shrinkage in weight of tobacco during transit, or while stored in bond; but where packages are delivered to the storekeeper in good condition, corresponding in numbers, marks, and marked weights with the permit, showing no signs of having been opened or tampered with, the collector will issue his certificate of receipt, and take the warehousing bond for the full number of pounds named in the permit; and when these conditions are complied with, no further inspection at the time of receipt will be required.
In case the tobacco so received is afterwards exported in the original packages, they will be assumed to contain the quantity named in the permit. If withdrawn for consumption, the tax must be paid on the quantity as originally bonded.
As collectors have, in many instances, held bonds uncancelled long after maturity, they are reminded that such a practice is at variance with the rules of this office, and that in future they are expected to require parties to comply with the conditions of the bond, and produce the evidence for its cancellation within the time allowed, and that no extension of time can be granted except upon the approval of the Commissioner.
These regulations will take effect and be in force on and after the 1st day of December, 1866. E. A. ROLLINS, Commissioner.
Approved : H. McCULLOCH, Secretary of the Treasury.
REGULATIONS AS TO STAMPS.
* Cancellation. In all cases where an adhesive stamp is used for denoting the stamp duty upon an instrument, the person using or affixing the same must write or imprint thereupon in ink the initials of his name, and the date on which the same is attached or used. When stamps are printed upon checks, &c., so that in filling up the instrument, the face of the stamp is and must necessarily be written across, no other cancellation will be required.
All cancellation must be distinct and legible, and except in the case of proprietary stamps from private dies, no method of cancellation which differs from that above described will be recognized by this office as legal and sufficient.
Stamping of Instruments by collectors prior to the issuing of the
same, and by collectors and parties interested after they have been issued.
Any person having an instrument about to be issued, may present it to the collector, who, under the authority conferred upon him by section 162, will so stamp it as to place the sufficiency of that particular instrument beyond all question so far as stamp duties are concerned. The provisions of the section can in no case be applied to an instrument after it has been issued or used. The collector should decline to stamp or impress an instrument, under this section, until the stamp duty with which he thinks it chargeable has been paid. In cases of reasonable doubt he is recommended to obtain the opinion of this office before affixing his stamp, unless immediate action is essential to the interests of the parties concerned.
Any person who has made, signed, or issued an instrument subject to stamp duty unstamped or insufficiently stamped, or any person having an interest therein, may present it to the collector of the revenue of the proper district, who, upon payment of the price of the proper stamp required by law, a penalty of fifty dollars, and, where the whole amount of the tax denoted by the stamp required exceeds fifty dollars, on payment also of interest at the rate of six per centum from the day on which such stamp ought to have been affixed, is required by law to affix the stamp and to note upon the margin of the instrument the date of his so doing, and the fact that such penalty has been paid. This duty is obligatory upon the collector and he has no legal right to refuse to perform it.
*See Schedules at beginning of this work.