Page:United States Statutes at Large Volume 38 Part 1.djvu/766

SIXTY-THIRD CONGRESS. Sess. II. Ch. 331. 1914. 747 Secretary of the Treasury, may prescribe; and in the absence of such forlfsystjdmwd g<>¤·1¤ stamps fromdariy beigle ordcontirner containing wtilpg, liqueur, ggialial, ` or compoim axa e un er the provisions 0 section or pliiferged hi? sale p;Sconsulp1ption,(phalldb8eup1i11;1a facie iiyidence that e ax thereon not een pai an suc wines ueurs, cordiaqlsi or eplgrlpiunils sehirll bg forfeited to the Urlritedgitatgs. d Pumwm i ere s e evi an assessed against the nr er or pro ucer Tu 0,, ,,,,,2 §,§’§:,,,, of all wines fortified under the rovisions and conforming to the “’°d°°’°”*‘¥;, L pequiiemgptsl of she sectionglpf the ta§;EfAIctt1£ of Octobpr first, eigh- v°1`26’p`°`1` een rm e an ninety r ting to the 0 ° cation o ure sweet wines, as amended, and sis further amended by this Act, ix) tax of 55 pglrlts on heaacgr talgable galhon oi grape brripdy or wine sp1ritsT1£ed lily P , ' int ort° cationo suc wmes: , er tt e M un°' mont maker or producer of such fortified wines sha.ll, under iegulations ““L1'“‘¥‘;??§ and surtab e bonds, to be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary oi the Treasury, have assessed against him monthly the said tax of 55 cents on each taxable gallon o grape brandy or wine s irits used b_y him during the prjeceding month, which assessment shall be paid wrthin ninety days Sm tu mt h I1} the tdateodof notibcg therteof P ftzrther, nothing erupted? °` erem con am shall cons ru as exem mg an s wines, cordials, liqueurs or similar compounds frompthe paylrnent of any stamp tax provided for in this section. _ R no The Commrssroner of Intemal Revenue, with the approval of the °"‘1“ “" Secretary of the Treasury,_ is hereby authorized to make all necessary "'ir"riZi.1°§‘.?ci2$’n???Z.$r*§,‘i‘f€‘,Y,° E? "‘L°nvF.n‘°”i§rZ§1fifv2°°i2’,£,nn nn forty-nine of the Act of O0l3:)b0ll.&t, eghteen hundred and ninety, 6zX°l‘°°’”‘621·°”· as amended by section sixty-eight of an ct approved August twenty- $3}; Q 1;- QQ- gighth, eighhteen hundraild and ninectiy-four, an by an Acg aipproveg ’ ` une seven ,nineteen undred an six, are further amen e torea as follows: _ "SEo. 42. That any producer of pure sweet wines may use in the ;.,2§`§—Yf"'”°S°m°°t° preparation of such sweet wines, under such regulations, and after $‘j,¥§‘“§{§’f‘$,;$*f,·,, the 05 spch nogces anél bopds, together with the&l;Seepi(:pg ofdsuch ¤m¤¤<i¤~r ' recor an theren `tiono suc reportsastomateri an pro ucts as the Commissioner of Internal Revenue, with the approval of the Secret of the Treasury, may prescribe, wine spnits produced by A,,°,,_m_, ,0 ,,,,_ any diff; authorized distiller, and the Commissioner of Internal mm wr spirits wim- Revenue in determining the liabiliti of any distiller of wine spirits to °'§.`§i’T;sn,3no»,p.ui. assessment under section thirty-t hundred and nine of the Revised Statutes, is authorized to allow such distiller credit in his computations for the wine spirits withdrawn to be used in fortifying ,,,0,,8, sweet wines under this Act: Provided, That such wine containing Fguagmforgxm gftgr fpritification mg?} than gwenityéourdppr centum pftlalcpthol, § "l°§.§.ntZi”§ii%$pL6nn e ne y section t y-two un re an orty-nine 0 e evise Statutes shall be forfeited to the United States. ·*sno.’43. rant the wine iinras mentioned in mann rndyewn 2>V.’£?S%‘?f’$?°%°?i of thrs Act is the ppoduct res tinglfrom the distillation of fermented “m°“d""· grape juice, to w 'ch water ma ave been added prior to, during, or after fermentation, for the son purpose of facilitating the fermentation and economical distillation thereof, and shall be held to include the product from aglrapes or their residues commonly known as nanny included. grape brandy, and sh include commercial grape brandy which P,,,,,S,,,,,,,,,,,,, ,1, may have been colored with burnt su ar or caramel; and the pure ¤¤·>d- sweet wine whrch may be fortified wine spirits under the provisions of this Act is fermented or partially fermented grape jurce only, with the usual cellar treatment, and shall contain no other substance whatever introduced before, at the time of, or after fer- _ mentation, except as herein expressly provided: Provided, That_ the _{‘g{,",,§*;’°*I; 0, Ugg, addition of pure borled or condensed grape must or pure crystalhzed ¤¤¤m,s¤g¤¤.•¤¤.