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(h)

“ Commissioner" shall mean the Commissioner of Internal Revenue.

Liquor bottle" shall mean any glass container for packaging distilled spirits for sale at retail, of a capacity of one-half pint or greater, conforming to these regulations and to the regulations prescribed by the Federal Alcohol Control Administration, the regulations in that regard heretofore promulgated by the Federal Alcohol Control Administration being hereby adopted as a part of these regulations.8

(1) “Application" shall mean a formal written request for a permit for one or more of the privileges authorized by these regulations, verified under oath or supported by a verified statement of facts.

(9) "Permit” shall mean a written authorization signed by the supervisor, describing the acts permitted to be performed.

" Person ” shall mean and include natural persons, associations, copartnerships, and corporations.

(i) “Distiller " shall mean any person operating a registered distillery under the internal-revenue laws, and shall include the proprietor of an industrial alcohol plant, engaged in bottling, for nonindustrial use, ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, from whatever source derived or by whatever process procured.

(j)Rectifier", shall mean any person required to pay special tax as such, pursuant to section 3244, Revised Statutes, and who is authorized to obtain distilled spirits in bulk containers.

(k) Importer” shall mean any person authorized to import distilled spirits into the United States.

(1) " Wholesale liquor dealer” shall mean any person required to pay special tax as such, pursuant to section 3244, Revised Statūtes, and who is authorized to bottle distilled spirits.

(m) Vintage spirits". shall mean all imported distilled spirits which are not less than 10 years old and which were bottled prior to the effective date of these regulations, (n) United States "

shall mean the continental United States and its outlying possessions to which the internal-revenue laws apply; and all other possessions of tho United States shall be deemed to be foreign countries for the purposes of these regulations.

ART. 2. Manufacture and sale of bottles for packaging distilled spirits.-(1) Any person intending to engage in the manufacture of liquor bottles shall apply to the supervisor of the district in which his principal place of business is situated for an appropriate permit authorizing him to engage in such manufacture, and, except as may otherwise be provided herein, no person may hereafter manufacture, ship, consign, or deliver liquor bottles unless in accordance with the terms of such a permit.

(2) No person may ship, consign, or deliver liquor bottles except to such distillers, rectifiers, împorters, or wholesale liquor dealers as may be certified in writing by the Bupervisor to be entitled under these regulations to receive shipment or delivery.

(3) There shall be blown legibly either in the bottom or in the body of each liquor bottle manufactured on or after August 1, 1934, the permit number of the manufacturer, the year of manufacture (which may be indicated by the last numeral), and a symbol assigned by the supervisor to represent the name of the distiller, rectifier, importer, or wholesale liquor dealer procuring the same, and there shall be blown legibly on the shoulder of each such bottle the words “ Federal Law Forbids Sale or Reuse of This Bottle": Provided, That liquor bottles of distinctive shape or design for the packaging of liqueurs, cordials, bitters, cocktails, gin fizzes, and such other specialties as may be specified' from time to time by the Commissioner, may be manufactured and shipped, consigned, or delivered without indicia representing the name of the distiller, rectiier, importer, or wholesale liquor dealer procuring the same.

ART. 3. Use of bottles for packaging distilled spirits.-(1) From and after January 1, 1935, the use for packaging distilled spirits for sale at retail of containers of one-hali pint capacity or greater, other than liquor bottles as herein defined and otherwise conforming to these regulations, is prohsbited : Provided, That upon application by any rectifier or wholesale liquor dealer" the supervisor of the district in which the plant of such rectifier or wholesale liquor dealer is situated may, in his discretion, by the issuance of an appropriate permit, authorize the procurement and use by such rectifier or wholesale liquor dealer of other containers for the packaging of liqueurs, cordials, bitters, cocktails, gin fizzes, and such other specialties as may be specified from time to time by the Commissioner: Provided further, That upon application by, any distiller, rectifier, or wholesale liquor dealer the supervisor of the district in which the plant of such distiller, rectifier, or wholesale liquor dealer is situated may, in his discretion, by the issuance of an appropriate permít, authorize the procurement and use, for packaging distilled spirits generally, of earthenware containers of distinctive design, marked legibly, by underglaze coloring, (a) either on the bottom or on the body with a symbol assigned by the supervisor to represent the name of the distiller, rectifier, or wholesale_liquor dealer procuring the same, and (b) on the shoulder or body with the words “ Federal Law Forbids Sale or Reusé of This Bottle" : ' And provided further, That upon applica

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whatever name called, containing distilled spirits and fit for beverage purposes, but shall not include wine containing 24 per centum or less of alcohol by volume.

3 See art. VIII herein at p. 30.

4 See Federal Alcohol Control Administration Regulations relating to the Non-Industrial Use of Distilled Spirits and Wine (Gen. Regs., Series 4).

6 As amended by Treasury Decision 4517 on 22, 1935, effective Apr. 15, 1935. Prior to this amendment par. (i) of art. 1 read as follows:

(i) “ Distiller" shall mean any person operating, a registered distillery under the Internal-revenue laws but shall not include the proprietor of an industrial alcohol plant.

6 As amended by Treasury Decision 4498 on Nov. 28, 1934. Prior to this amendment, as it appeared in Regulations 13 as originally issued, par. 1 of art. 3 read as follows:

ART. 3. Use of bottles for packaging distilled spirit8.-(1) From and after November 1, 1934, the use for packaging distilled spirits for sale at retail of containers of one-half pint capacity or greater, other than liquor bottles as herein defined and otherwise conforming to these regulations, is prohibited : Provided, That upon application by any rectifier or wholesale liquor dealer, the supervisor of the district in

tion by any distiller, rectifier, or wholesale liquor dealer, the supervisor of the district in which the plant of such distiller, rectifier, or wholesale liquor dealer is located may, by the issuance of an appropriate permit, authorize (a) the use, until March 15, 1935, for packaging distilled spirits generally, of glass containers not marked as required by these regulations where such containers were manufactured for such distiller, rectifer, or wholesale liquor dealer prior to July 18, 1934, and have blown therein the name or trademark, or a brand name, of such distiller, rectifier, or wholesale liquor dealer, and/or (b) the use until March 15, 1935, for packaging liqueurs, cordials, bitters, gin izzes, and such other specialties as may be specified from time to time bý the Commissioner, of glass containers of distinctive shape or design not marked as required by these regulations, where such containers were procured by such distiller, rectifier, or wholesale liquor dealer prior to July 13, 1934."

(2) From and after January 1, 1935, no distiller, rectifier, importer, or wholesale liquor dealer shall accept shipment or delivery, of liquor bottles except from persons holding permits under the provisions of paragraph 1 of article 2 of these regulations.

(3) No distiller, rectifier, importer, or wholesale liquor dealer shall use any liquor bottle except for packaging distilled spirits or resell any liquor bottle except in connection with the sale of its contents, or divert any liquor bottle from his own use except upon application to and authorization by the Commissioner.

ART. 4. Reports and inventories.-(1) A certified copy of each order for the shipment or delivery of liquor bottles, showing the name of the manufacturer-consignor, the date of the order, the shipping or delivery destination, the name and address of the consignee, the method of forwarding, and the shipment or delivery date requested by the consignee, shall be forwarded by the distiller, rectifier, importer, or wholesale liquor dealer placing the order, to the supervisor of the district in which the consignee's place of business is situated, at the time the order is placed.

(2) A certified report showing the name of the manufacturer-consignor,, the date of the order, the shipping, or delivery destination, the name and address of the consignee, the method of forwarding, the number of packages, and the size, quantity, and description of bottles furnished, shall be forwarded by the manufacturer-consignor to the supervisor of the district in which the consignee's place of business is situated when any shipment or delivery of liquor bottles is made, and a certified copy of such report shall accompany the shipment or delivery.

(3) A notice of the receipt of shipment or delivery, showing the name of the manufacturer-consignor, the date of the order, the date of shipment or delivery, the date of receipt, the method of forwarding, the destination, the number of packages, and the size, quantity and description of bottles received, shall be forwarded by the consignee to the supervisor of the district in which the consignee's place of business is situated, upon receipt of any shipment or delivery of liquor bottles.

(4) All persons authorized by any supervisor to engage in the manufacture of liquor bottles, and all distillers, rectifiers, importers, and wholesale liquor dealers shall furnish to the supervisor of the district in which their principal places of business are situated an inventory of all bottles designed or intended for the packaging of distilled spirits on hand on July 31, 1934, at their respective plants or places of business. They shall furnish also such subsequent inventories and such reports, and they shall keep such records, relating to the manufacture, shipment, delivery, purchase, use, or sale of all bottles designed or intended for the packaging of distilled spirits as the Commissioner may from time to time require.

(5). The records required to be kept under the provisions of this article, and all stocks of bottles in the hands of liquor-bottle manufacturers, distillers, rectifiers, importers, a wholesale liquor dealers shall at all times be available for inspection by the Commissioner or his assistants, agents, and inspectors.

ART. 5. Imports and exports-(1) From and after November 1, 1934, the importation into the United States of containers of one-half pint capacity or greater for use in packaging distilled spirits for sale at retail, except in connection with the importation of the liquor contained therein, is prohibited : Provided, That upon application by any importer the supervisor of the district in which the port of entry is situated may in his discretion, by the issuance of an appropriate permit, authorize the importation of empty liquor bottles, or other containers, for packaging distilled spirits imported by him. There shall be blown legibly either in the bottom or in the body of all empty bottles imported under the provisions of this paragraph the name, and the name of the city of address, of the importer_thereof, and

there shall be_blown legibly in the shoulder of each bottle the words “ Federal Law Forbids Sale or Reuse of This Bottle."

(2) From and after March 1, 1935, no distilled spirits for sale at retail may be imported into the United States in containers of one-half pint capacity or greater, other than liquor bottles as defined herein, unless in accordance with the terms of a permit issued, upon proper application, by the supervisor of the district in which the port of entry is situated, expressly authorizing importation in containers other than liquor botties: Provided, That spirits arriving in the United States in containers other than liquor bottles, subsequent to March 1, 1935, and not pursuant to a permit, shall be permitted entry if, prior to that date, they have been consulated for shipment to the United States, or certified for such shipment by a Collector or Deputy Collector of Customs in any of the possessions of the United States to which the internal-revenue laws do not

which the plant of such rectifier or wholesale liquor dealer is situated may, in his discretion, by the issuance of an appropriate permit, authorize the procurement and use by such rectifier or wholesale liquor dealer of other containers for the packaging of liqueurs, cordials, bitters, cocktails, gin fizzes, and such other specialties as may be specified from time to time by the Commissioner.

On Oct. 16, 1934, by Treasury Decision 4484, par. 1 of art. 3 was amended by striking out the date November 1, 1934 ", and substituting therefor the date “ January 1, 1935.

? As amended by Treasury Decision 4509, on Jan. 11, 1935. Prior to this amendment this proviso did not appear in Regulations 13.

•As amended by Treasury Decision 4484 on Oct. 16, 1934. Prior to this amendment the date in par. (2) of art. 3 read “ November 1, 1934 ", instead of “ January 1, 1935."

apply. The provisions of this paragraph shall not apply to the importation of distilled spirits in bulk containers of a capacity of 5 wine gallons or greater.”

(3) From and after March 1, 1935, there shall be blown legibly either in the bottom or in the body of all liquor bottles containing distilled spirits imported from foreign countries the name, and the name of the city or country of address, of the manufacturer of the spirits, or of the exporter abroad, or the name, and the name of the city of address, of the importer in the United States, and there shall be blown legibly on the shoulder of each such bottle the words “ Federal Law Forbids Sale or Reuse of This Bottle": Pra vided, That spirits in bottles not so marked, arriving in the United States subsequent to March 1, 1935, shall be permitted entry, if, prior to that date, they have been consulated for shipment to the United States, or certified for such shipment by a Collector or Deputy Collector of Customs in any of the possessions of the United States to which the internal revenue laws do not apply : And provided further, That upon proper application the supervisor of the district in which the port of entry is situated may, in his discretion, issue a permit authorizing (a) the importation, in bottles not so marked, of vintage spirits, if accompanied by authenticated certificates of origin establishing such spirits to be as defined in these regulations, and (b) the importation of liqueurs, cordials, bitters, cocktails, gin fizzes, and such other specialties as may be specified from time to time by the Commissioner in bottles of distinctive shape or design, not marked as herein required. 10

(4) Containers, whether filled or empty, imported in violation of the provisions of this article shall be denied entry into the United States.

(5) Containers of distilled spirits exported in bond shall not be subject to these regu. lations, and the manufacture, and the shipment or delivery, of containers for packaging such spirits, as well as the manufacture for exportation, and the exportation to foreign countries, of empty containers for packaging distilled spirits for sale at retail may, upon application, in the discretion of the supervisor of the district in which such manufacture is carried on, be authorized under permit.

(6) Wherever in these regulations the name of any city or country is required to be blown in any bottle, the name may be either in the language of such country or in English.

ART. 6. Permits, revocation proceedings.-(1) Permits shall be issued only upon application therefor, filed with the supervisor in such form and in accordance with such rules as may

be prescribed by the Commissioner. (2) The supervisor shall make a thorough investigation of each application and all material facts ascertained shall be taken into account by him in acting thereon.

(3) (a) If, after considering an application, together with all material facts ascer. tained by investigation, the supervisor is of the opinion that the applicant is entitled to a permit under the law and regulations, the supervisor shall issue the permit as applied for.

(6) If the applicant is not entitled under subsection (a) to a permit, the supervisor shall disapprove the application and shall forthwith advise the applicant of such disapproval and of.the grounds therefor.

(4) (a) Within 15 days after notice of disapproval, the applicant may file with the supervisor a request, in writing, for a hearing upon the application. If no request for hearing is received within such period, the disapproval shall be final. If request for hearing is received within such period, the supervisor shall designate a place and date of hearing and shall notify the applicant thereof. Notice of place and date of hearing shall be given not less than 15 days in advance of the date of hearing. Following the hearing, which may be held by the supervisor or his duly authorized agent, the supervisor shall make findings on the basis of the record, and shall thereupon, in accordance with the findings, affirm or reverse the disapproval of the application. If the original disapproval is reversed, the supervisor shall promptly issue the permit applied for. If the original disapproval is afirmed, the supervisor shall forthwith notify the applicant, who may, within 15 days of such notification, file with the supervisor a request for review of the record by the Commissioner. The supervisor shall forward such request to the Commissioner, together with a copy of the record.

(b) If the Commissioner shall grant such review and shall, upon the record of the hearing before the supervisor, reverse the findings of the supervisor, he shall remand the record for further proceedings in accordance with his findings. If he affirms the findings of the supervisor, he shall so notify the applicant and his action thereon shall be final.

(c) Should the supervisor or Commissioner deem a rehearing necessary he may, upon application by the permittee, or on his own motion, order the same, and such rehearing shall be held before the supervisor, or his duly authorized agent, and shall otherwise conform to the requirements of this section, including findings and decision by the

As amended by Treasury Decision 4499 on Nov. 28, 1934. Prior to this amendment par. 2 of art. 5 read as follows:

(2) From and after January 1, 1935, no distilled spirits for sale at retail may be imported into the United States in containers of one-half pint capacity or greater, other than liquor bottles as defined herein, unless in accordance with the terms of a permit issued, upon proper application, by the supervisor of the district in which the port of entry is situated, expressly authorizing importation in containers other than liquor bottles. This provision shall not apply to the importation of distilled

spirits in bulk containers of a capacity of 5 ine gallons or greater. 10 As amended by Treasury Decision 4499 on November 28, 1934. Prior to this amendment Paragraph 3 of Article 5 read as follows:

(3) From and after January 1, 1935. there shall be blown legibly either in the bottom or in the body of all liquor bottles, imported from foreign countries, containing distilled spirits, the name, and the name of the city or country of address, of the manufacturer of the spirits, or of the exporter abroad, or the name, and the name of the city of address, of the importer in the United States, and there shall be blown legibly on the shoulder of each such_bottle the words “ Federal Law Forbids Sale or Reuse of This Bottle" : Provided, That upon proper application the supervisor of the district in which the port of entry is situated may, in his discretion, issue a permit authorizing the importation of vintage spirits in containers not so marked if accompanied by authenticated certificates of origin establishing such spirits to be as defined in these regulations.

supervisor and review by the Commissioner. The testimony of the previous hearing may be made a part of the rehearing record.

(5) (a) All applicable provisions of these regulations, and all statements, conditions, and stipulations contained in an application for a permit, and all statements, evidence, affidavits, and other documents filed in support thereof, shall be considered as part of the terms and conditions of the permit.

(6) Each permit will specifically designate and limit the acts authorized by it and the time and place where such acts may be performed. Such permit may be issued for any specified period of time, not exceeding one year.

(6) If the supervisor has reason to believe that the permittee has violated, or is violating, any of the provisions of the Act, the regulations thereunder, or any of the terms or conditions of the permit, he shall serve a citation upon such permittee, ordering him to appear at a time and place designated in the citation, and show cause why his permit should not be suspended or revoked. The hearing date shall not be earlier than 15 days after the date of service of the citation, The permittee may appear at such hearing in person, or by attorney, and he and the attorney for the Government may offer such evidence, inciuding affidavits, and submit such arguments and briefs with respect to the permit as may be deemed appropriate. The supervisor shall cause the testimony to be duly recorded, and, upon completion of the hearing, shall make a finding and order suspend. ing or revoking the permit, or dismissing the proceedings, as in his judgment the evidence may warrant. He shall then promptly notify the permittee of his action. Should the permittee desire a review of the finding and order by the Commissioner, the procedure in such case shall conform to that prescribed in section 4 hereof for applicants for permits, except that the order of the Commissioner shall be for a rehearing or for the reversal and remanding of the proceeding or for the final revocation of the permit.

(7) The citation in revocation and suspension proceedings shall contain a statement of the acts charged as having been committed by the permittee and constituting grounds upon which suspension or revocation of his permit is sought. Service of such citation shall be made by mailing an original copy thereof to the permittee, by registered mail (with request for registry return receipt card), at the address stated in the permit, or by delivery of such original copy to such permittee personally by an officer or agent of the Commissioner. A certificate of mailing and the registry return card, or certificate of the officer or agent making personal service shall be filed as part of the record in the case and shall be prima facie evidence of valid service of the citation.

(8) When any permit is suspended, revoked, or surrendered, stocks of liquor bottles on hand or in process may be disposed of by the permittee in accordance with directions of the Commissioner. If such stocks are not so disposed of, they shall be seized and forfeited as provided in the Act.

ART. 7. Purchase, sale, and possession of used bottles.-(1) The purchase or sale of used liquor bottles, except as herein provided, and the reuse thereof for packaging distilled spirits, are prohibited.

(2) The possession of used liquor bottles by any person other than the person who empti the contents thereof is prohibited. This shall not prevent the owner or occupant of any premises upon which such bottles may lawfully be emptied from assembling the same in reasonable quantities upon such premises for the purposes of destruction.

ART. 8. General provisions.-(1) The Deputy Commissioner in Charge of the Alcobol Tax Unit, Bureau of Internal Revenue, and his assistants, agents, and inspectors, are, under the direction of the Commissioner, charged with the administration and enforcement of the Act and these regulations.

(2) Except as otherwise provided herein, these regulations shall become effective on August 1, 1934.

T. J. COOLIDGE, Acting Secretary of the Treasury.

APPENDIX F

FEDERAL ALCOHOL CONTROL ADMINISTRATION INSTRUCTIONS RELATING TO

IMPORTED DISTILLED SPIRITS 1

(Revision No. 1) To collectors and other officers of customs concerned:

With the approval of the Commissioner of Customs, the following revised instructions are submitted for your information and guidance in the administration of Regulations of the Federal Alcohol Control Administration Relating to Requirements for Withdrawal from Customs Custody of Imported Distilled Spirits. These revised instructions supersede the original instructions issued January 25, 1935. In general they cover the same field as that covered by the previous instructions, except that, in order to insure uniformity of procedure at the several ports, the previous instructions have been modified or revised in certain respects to meet situations that have arisen since the procedure was placed into effect. These regulations relate to

I. The labeling of bottled imported distilled spirits.
II. Entries and withdrawals.

III. Certificates of origin for bottled Scotch, Irish, and Canadian whiskey, and Cognac; certificates of age for bottled_Scotch, Irish, and Canadian whiskey; and certificates of origin and age for "American Type Straight or Blended Whiskeys."

IV. Standard bottle sizes for imported distilled spirits.
V. Importation of distilled spirits in bulk.
VI. Transferees of distilled spirits held in bond.
VII. Miscellaneous.

1 Issued on Apr. 9, 1935.
? See 8.rt. IV, herein, at p. 22.

PART IL-LABELING OF IMPORTED DISTILLED SPIRITS (a) This part of these instructions governs whiskey, rum, brandy, gin, cordials, liqueurs, and other distilled spirits imported in bottles (i. e., containers having a capacity of one gallon or less, irrespective of the material from which made) and remaining in bond on February 23, 1935, and to shipments arriving subsequent to that date which are entered for consumption or warehouse.

(6) Commencing February 23, 1935, bottled distilled spirits shall not be withdrawn from customs custody except upon depositing with the appropriate customs officer an importer's affidavit for release of distilled spirits (F. A. C. A. legal form no. 45) properly alled out and executed under oath by the importer, covering the brand of distilled spirits proposed to be withdrawn, together with a photostatic copy of one of the following forms of F. A. C. A. releases firmly affixed thereto : 1. General Release for Imported Distilled Spirits (F. A. C. A. legal form no. 42) ; 2. Limited Release for Imported Distilled Spirits (F. A. C. A. legal form no. 43); and 3. Release of Imported Distilled Spirits to be Relabeled (F. A. C. A. legal form no. 44).

(0) (1) The General Release (F. A. C. A. legal form no. 42) authorizes the withdrawal from customs custody of any distilled spirits bearing labels identical with those shown on the release, irrespective of the customs entry number by which covered.

(2) If a photostatic copy of a General Release is already on file with the customs office, then in lieu of presenting upon each new importation an importer's affidavit (F. A. C. A. legal form no. 45) accompanied by a photostatic copy of the release, the importer's affidavit may be presented alone if modified to state that the labels upon the distilled spirits to be entered or withdrawn are identical with those upon the photostatic copy of the release on file in the customs office.

(3) If the only difference between the labels upon the distilled spirits covered by an importer's affidavit (F. A. C. A. legal form po. 45) and those covered by the General Release is that the labels of the distilled spirits covered by the importer's affidavit bear an importer's name and address different from the importer's name and address on the labels covered by the General Release, then the distilled spirits covered by the importer's affidavit may be withdrawn from customs custody notwithstanding the fact that the labels thereon are not identical as to the importer's name and address provided the labels are identical in every other respect.

(d) The Limited Release (F. A. C. A. legal form no. 43) authorizes the withdrawal from customs custody of distilled spirits bearing labels identical with those shown on the photostatic copy and covered by the customs entry numbers or rewarehousing entry numbers shown on the photostatic copy,

(e) The Relabeling Release (F. A. C. A. legal form no. 44) authorizes the withdrawal from customs custody of distilled spirits bearing labels identical with those shown on the photostatic copy and covered by the customs entry numbers or rewarehousing, entry numbers shown thereon, but only if the “importer's undertaking” on the Relabeling Release has been duly executed under oath by the importer.

(f) The Importer's Affidavit (F. A. C. A. legal form no. 45) and photostatic copy of the f. A. C. A. release affixed thereto are to be retained for the files of the collector of customs. Upon their being deposited with the appropriate customs officer, an appropriate notation shall be made on the entry to the effect that the labeling of 'distilied spirits covered by the customs entry numbers shown on the photostatic copy and bearing labels identical with those shown on the photostatic copy are authorized to be withdrawn. In the event of a partial withdrawal only of distilled spirits bearing such labels covered by the particular customs entry number, the remaining distilled spirits bearing such labels covered by that customs entry number may be subsequently withdrawn without the filing of an additional importer's affidavit and accompanying photostatic copy of the F. A. C. A. release.

PART II-ENTRIES AND WITHDRAWALS

(a) A General Release is issued by this Administration for distilled spirits only, whose labels conform in every respect to the requirements of the F. A. C. A. labeling regulations. It necessarily follows that distilled spirits bearing labels identical with those on general releases may be entered or released from bond, irrespective of the entry number covering the importation. The Limited Releases are issued when the label conforms in all except minor respects to the labeling regulations; the Relabeling Releases when the label fails to conform in such material respects as to require complete revision, It follows that these latter releases are issued only for merchandise covered by particular entry numbers. ACcordingly, an entry for immediate consumption can only be made when the importer has in his possession a general release bearing labels identical with those contained upon the distilled spirits to be entered. If the importer has no release from this Administration, it will be necessary that a warehouse entry be made. Likewise, in the case of shipments of Irish, Scotch, and Canadian whiskey, and Cognac, whether blended or unblended, unaccompanied by the required certificates at the time of arrival of the shipment, it will be necessary that a warehouse entry be made. The procedure established by the Administration does not require that shipments for which no releases have been issued or for which the required certificates cannot be presented should be consigned to general order warehouse. Warehouse entries will be acceptable to this Administration. There should be made on the entry papers, however, a notation to the effect that no withdrawal of such distilled_spirits from bond is to be permitted until an appropriate release has been issued by the F. A. C. A. and the required certificates of age and origin have been presented.

(6) Immediate Transportation without Appraisement. The appropriate form of F. A. C. A. release should, in the case of shipments of distilled spirits entered for immediate transportation, without appraisement, to another port of entry, be presented to the collector of customs at the port of destination. There may, but need not, be made on the forwarding papers a notation by the appropriate customs officer at the port of arrival to the effect that F. A. C. A. releases were not presented at such port.

(c) Warehouse Withdraroals for Transportation. In the case of distilled spirits already lodged in bonded warehouses and proposed to be withdrawn from warehouse for transportation in bond from the port of entry to another port, the appropriate F. A. C. A. releases should be presented to the Collector at the port of original entry before movement to the port of destination. There should be made on the forwarding papers a notation by the

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