of customs and directed to a customs gauger, and after each cask or package shall have been distinctly marked or branded by said gauger as follows: "For export from U. S . A.," and the tax-paid stamps thereon obliterated. The casks or packages shall be inspected and gauged alongside of or on the vessel by the gauger designated by said collector, under such rules and regulations as the Secretary may pre- scribe; and on application of the said collector it shall be the duty of the surof the f the port to designate and direct one of the custom- house inspectors to superintend such shipment. And the gauger aforesaid shall make a full return of such inspection and gauging in such form as may be prescribed by the Secretary, showing by whom each cask of such spirits was distilled, the serial number of the cask, and by the tax-paid stamp attached thereto, the proof and quantity of such spirits as per the original gauge-mark on each cask, and the quantity in proof and wine gallons as per the gauge then made by him. And said gauger shall certify on such return that the ship- ment has been made, in his presence, on board the vessel named in the entry for export, which return shall be indorsed by said custom- house inspector certifying that the casks or packages have been shipped under his supervision on board said vessel, and the tax-paid stamps obliterated; and the said inspector shall make a similar cer- tificate to the surveyor of the port, indorsed on or to be attached to the entry in possession of the customhouse. A drawback shall be allowed upon distilled spirits on which the tax has been paid and exported to foreign countries, under the pro- visions of this section, when exported as herein provided for. The drawback allowed shall include the taxes levied and paid upon the distilled spirits exported, and the rate of drawback shall be equal to the rate of the internal tax paid in respect of the distilled spirits exported, but shall not exceed a rate of $2.25 (or, in the case of brandy, $2) per proof gallon, as per last gauge of said spirits prior to exporta- tion, and shall be due and payable only after the proper entries have been made and filed and all other conditions complied with as herein- before required, and on filing with the Secretary the proper claim, accompanied by the certificate of the collector of customs at the port of entry where the spirits are entered for export that such spirits have been received into his custody and the tax-paid stamps thereon obliterated; and the Secretary shall prescribe such rules and regula- tions in relation thereto as may be necessary to secure the Treasury of the United States against frauds. SEC. 2888. TRANSFER OF SPIRITS INTO TANK CARS FOR EXPORT. (a) REQUIREMENT.- Under such regulations as the Commissioner, with the approval of the Secretary, may prescribe, alcohol or other distilled spirits of a proof strength of not less than one hundred and eighty degrees intended for export free of tax may be drawn from receiving cisterns at any distillery, or from storage tanks in any in- ternal revenue bonded warehouse, for transfer to tanks or tank cars for export from the United States, and all provisions of law relating to the exportation of distilled spirits not inconsistent herewith shall apply to spirits removed for export under the provisions of this section. (b) TRANSFER OF DUTIEs. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2889. ALLOWANCE FOR ACCIDENTAL LOSS OR LEAKAGE DURING TRANSPORTATION FROM WAREHOUSE TO PORT OF EX- PORT. (a) POWER OF COMMISSIONER. -W here spirits are withdrawn from internal revenue bonded warehouses for exportation according to law, it shall be lawful, under such rules and regulations and limita- tions as shall be prescribed by the Commissioner, with the approval LIQUOR 339
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