SEVENTY-FIRST CONGRESS . SEss. II. Cu. 497. 1930 .
691 facturing warehouses free of duty or internal-revenue tax for sup- SPEC PROVISIONS . plies (not including equipment) of vessels of war, in ports of the United States, of any nation which may reciprocate such privilege conditions. toward the vessels of war of the United States in its ports, or for supplies (not including equipment) of vessels of the United States For designate d Amer- employed in th e fisheries o r in the whal ing business, or actua lly lean vgels . engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions, but no such article shall be landed at any port or Landing prohibited. place in the United States or in any of its possessions . (b ) Di f _ A 1 BA C K .-Article s of domestic manufacture o r production Drawback allowed. laden as suppl ies upon any such vessel s hall be consid ered to be exported within the meaning of the drawback provisions of this Act . SEC. 310. FREE IMPORTATION OF MERCHANDISE RECOVERED FROM Abandoned vessels. SUNKEN AND ABANDONED VESSELS . Whenever any vessel laden with merchandise, in whole or in part Fr ee admission d goods recover ed from . subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe . SEC. 311. BONDED MANUFACTURING WAREHOUSES . All articles manufactured in whole or in part of imported mate- rials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without hav- ing an interna l-revenue sta mp affixed th ereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treas- ury Regulations as bonded warehouses, class six : Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury Provid ed fu rther , Tha t the manufac ture of disti lled spirits f rom grain, starch, molasses, or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in such manufac- turing warehou ses . Whenever goods manufactured in any bonded warehouse estab- lished under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and immediate exportation under the supervision of the proper offi- cer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps . No flour, manufactured in a bonded manufacturing warehouse from wheat imported after ninety days after the date of the enact- ment of this Act, shall be withdrawn from such warehouse for exportation without payment of a duty on such imported wheat equal to any reduction in duty which by treaty will apply in respect of such flour in the country to which it is to be exported . Any materials used in the manufacture of such goods, and any packages, coverings, vessels, brands, and labels used in putting up the same may, under the regulations of the Secretary of the Treas- ury, be conveyed without the payment of revenue tax or duty into Bonded manufactur. ing warehouse s. Products of, for ex- port free from tax . Provisos . Bond required . Distilled spirits man- ufacture forbidden . Exemp tion whe n ex- ported . Application to flour from imported wheat . Transfer of materials, etc ., for manufacture, free from tax.
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