United States Statutes at Large/Volume 4/19th Congress/2nd Session/Chapter 55
[Expired.]
Chap. LV.—An Act to authorize the importation of brandy in casks of a capacity not less than fifteen gallons, and the exportation of the same for the benefit of a drawback of the duties.
Act of March 2, 1799, ch. 22, sec. 108.
Brandy, after the passage of this act, to be imported into the United States in casks not less than 15 gallons.
Proviso.
Proviso.
Act of April 20, 1818, ch. 129.
Where the same is imported in casks not less than fifteen gallons.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, from and after the passage of this act, brandy may be imported into the United States, in casks of a capacity not less than fifteen gallons, any thing in any law to the contrary notwithstanding: Provided, however, That all the provisions of existing laws, not inconsistent with this act, relating to the importation of foreign spirits, be complied with: And provided further, That all brandy imported in casks of a capacity less than ninety gallons, shall be deposited, at the expense and risk of the importer, in such public or other ware-houses as shall be designated by the collector or surveyor, for the port where the same shall be landed, and shall be removed therefrom in the manner prescribed by an act, entitled “An act providing for the deposit of wines and distilled spirits in public ware-houses, and for other purposes.”
Sec. 2. And be it further enacted, That brandy imported in casks of a capacity not less than fifteen gallons, may be exported for the benefit of a drawback of the duties which shall have been paid thereon; and the exporter or exporters of brandy so imported shall be entitled to receive a debenture or debentures, for the amount of such drawback, agreeably to the existing laws; and all acts now in force regulating the exportation of spirits, and the allowance and payment of drawbacks and debentures, shall be deemed applicable to brandy, the importation of which is permitted by this act.
Act to continue in force for three years.Sec. 3. And be it further enacted, That this act shall continue in force for the period of three years, and no longer.
Approved, March 2, 1827.