Primary statutory anchor for the 1868 bonded-warehouse event.
Creates a distiller-provided but federally approved and controlled bonded warehouse and makes withdrawal conditional on tax payment.
Every distiller shall provide, at his own expense, a warehouse ... and such warehouse, when approved by the commissioner of internal revenue ... is hereby declared to be a bonded warehouse of the United States, to be known as a distillery warehouse ... and the tax on the spirits stored in such warehouse shall be paid before removal from such warehouse.
PDF sheets 6–7
§ 15; statute pp. 130–131
Section 15
Checked against extracted text and rendered official GovInfo PDF sheets 6–7; punctuation normalized only with ellipses.
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