Page:United States Statutes at Large Volume 34 Part 1.djvu/245

FIFTY-NINTH CONGRESS. Sess. I. Ch. 3046. 1906. 215 CHAP. 3046.-An Act To amend existing laws relating to the fortification of J¤¤¤ 7.1906- pure sweet wines. [H- R- 15““·} _ [Public, No. 200. Be it enacted by the Senate and %use of Resentatives of the United l States of America in Omgress assembled, mt section forty-three of ,w’Q§{{§,f,Q§“g ¥’““‘ the Act entitled “An Act to reduce the revenue and equalize duties " on imports, and for other pur oses," approved October first, eighteen hundred and ninety, as amendled by section sixty-eight of the Act of 28v,‘§l,_§§· *’· "2‘° V°l· August twenty-seventh, eighteen hundred and ninety-four, be further` ` amended, so as to read as follows: _ _ "SEc. 43. That the wine spirits mentioned in section forty-two of l§f,‘}‘?S§§‘°”,§l$’"§‘§§· this Act is the product resulting from the distillation of fermented mended-` grape juice, to which water may have been added prior to, during, or after fermentation, for the sole purpose of facilitatin the fermentation and economical distillation thereof, and shall bedield to include the product from grapes or their residues, commonly known as grape brandy; and the pure sweet wine, which may be fortified free of tax, m,*Q',{" ""'°°""l“°“°' as provided in said section, is fermented grape juice only, and shall contain no other substance whatever introduced before, at the time of, or after fermentation, except as herein expressly provided; and such sweet wine shall contain not less than four per centum of saccharine matter, which saccharine strength ma * be determined by testing with Balling’s saccharometer or must scale, such sweet wine, after the evaporation of the s irits contained therein, and restoring the sample tested to original vdlume by addition of water: Provided, z,¢5g§>;h of That the addition of pure boiled or condensed grape must or pure muster sup:. mm crystallized cane or beet sugar or pure anhydrous sugar to the pure grape juice aforesaid, or the fermented product of such grape juice r prior to the fortincation provided by this Act for the sole (purpose of perfecting sweet wines according to commercial standar , or the addition of water in such quantities only as may be necessary in the W¤*¤¤‘· mechanical operation of grape conveyors, crushers, and pipes leading to fermenting tanks, shall not be excluded by the definition of pure sweet wine aforesaid: Provided, /wwe/ver, That the cane or beet sugar, Lim"- or pure anhydrous sugar, or water, so used shall not in either case be in excess of ten per centum of the weight of the wine to be fortified under this Act: And prm·idedjin·tber, That the addition of water ,nR¤_g:::;·*¤¤¤f¤*·¤·*~ herein authorized shall be under such regulations and limitations as 8 ' the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe; but in no case shall such wines to which water has been added be eligible for fortification undcr the provisions of this Act where the same, after fermentation and before fortification, have an alcoholic strength of less than five per centum of their volume." Sec. 2. That section forty-nine of the said Act, approved October first, eighteen hundred and ninety, be amended so as to read as follows: " Sec. 49. That wine spirits used in fortifying wines may he recov- §$¢;·>*‘¤g ¤* wiggcred from such wine only on the premises of a duly authorized grape- amended. ’ p`` brandy distiller; and for the purpose of such recovery wine so fortified I may be received as material on the premises of suc a distiller, on a rsmiemqusna. s cial permit of the collector of internal revenue in whose district the distillery is located; and the distiller will be held to pay the tax on a ru. product from such wines as will include both the alco olic strength therein produced by the fermentation of the grape juice and that obtained from the added distilled spirits, subject, however, to the pro- mnmney mx. visions of section thirty-three hundred and nine of the Revised Statutes 11. s.,¤e¤.ms, p. an of the United States, as amended hy section six of the Act entitled v¤1.z0,p. aw. ‘An Act to amend the laws relating to internal revenue] approved March first, eighteen hundred and seventy-nine; and such spirits so in-ust-. recovered may be used by such distiller to fortify wines as authorized by section forty-two of the aforesaid Act. approved October first, Vcmv. PJ21. eighteen hundred and ninety. ·