Page:United States Statutes at Large Volume 38 Part 1.djvu/769

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750 SIXTY-THIRD CONGRESS. Sess. II. Ch. 331. 1914. R¤*¤¤<1 f ter ¤¤ , b te t f d f th tax assessed against said probmdy wi diiizerinslilali blemiallogiiedieeldiliivhzilenteto 55 cents per proof ga1lon_of brandy conta.ined in said spirits at the time of redistillation, which amount of brandy sihall bgulascertained big}? (zplmmissiciner og glite IR eneun erre ationsapprov y eSecr_ earyo e Tiidlazmytjlandlwine spirits o recovered may be used m the manner L“"*°°"°‘“ provided by law for the fortification of other wme: fromided, That such wine spirits gpl which abaperperg; pr refugld of tax is allowgadghall notex theto amounto aco 0 msu wine over an a ove f urte centum thereof." v~¢*·¥1~‘¥““““"°“ °“‘·ai%¤**2s· m·*m£2¤s%**°t°m ·’s2:°¥s.&2» his tee an six,amen g e lawsrea g eo caion of lplurghlweet wines, are hereby amended to read as follows; ,§£,,{’,‘€,‘,’{"°“‘“"°"° ‘Sec. 3. That the Commissioner of Internal Revenue is hereby mY°g}m84· P- 21*% authorized to assign at each wmery where wmw_are to be fortified ` such number of ganhgers or storekeeper gaugers, in the capacity of gaugers, for special uties as may be necessary for the proper super- P°Y~ °°°· vision of the making and fortifying of such wines, and the compensation of such officers shall not exceed $5 per diem while so assigned, together with their actual and necessaryftraveling expenses, an also a reasonable allowance for their board 1lls, to be fixed by the Commissioner of Internal Revenue, but not to exceed $2 per d1em for said $§{f‘§,,,"°‘,§{"{,",§,'f""‘* kpard Thiitgpndsehegpsagm giyen uxiiler the proylisions of the ' oresai to for ,eigteen undredanniney,as ame ded, shall be conditioned for the payment of the tax on all phraniiiy remgved lthereunder and not lpseid anddaccoxmtted for e time an in the manner requ1red' y aw an regula_ ions, an or thedpayment of all taxa im5losed_on the brandly so withdrawn and use dlfor fortitfillzagzjions; and e psfid bonflpi shal contaiiln hsuch ethz; con `tions as e ommissionero nterna evenue, wit theapprov Panama- of the Secretary of the Treasury, mag by regulation prescribe. von. 34, p. ms, "Sec. 6. That any person who y any process recovers from “'*§§'§;’g°f’·,,,,,°,,,,,,, 0, bgoigiged mgder the pigviisionls of the aforesaidhAct approved spam:. cto r t, eig teen un an ninety, as amen ents thereto an brandy or wine spirits used in the manufacture or fortification of H,,c,,,y,ng_ mmm saijd wine, otherwise than is provided for in said Act and_ its amendmempmmumg. ments, or who shall rectify, mix, or compound with distilled spirits or other materials, except as provided in this Act, such grape brandy, fortified wines or wine spirits unlawful} recovered therefrom, h l, Blending ox wma on conviction, be punished for each sueli ofienseby a fine of not mowed. than $200 nor more than $1,000. But the provisions of this section wg- S·» ’°°· °’“· ¥’· aipd lghe prsvgsions of gecfiorhthinggwo hundred anidxforty-four of t e evise tatuteso the United States asamen ,reatingto rectification, or other internal revenue laws of the United States, shall not be held to a ply to or prohibit the or blending of pure sweet wines fortiged under the provisions of this Act with each {12;:%:-W dm etc other or with other_wines: Promkled, hat the pure sweet wines forti- ’ fipd under tbl? provisionsdof Act may bels used m manufacturei o cordials, ueurs, an s ar compoun on w c an tems §f"g{}’§§c‘P·m,, p_ revenue tax of 24 cents a gallon is imposed, and otherwise tilie prom- vision of section thirty-two hundred and forty-four of the Revised Statutes of the United States shall remain in full force and efIect.” S"°°‘“ ‘“°’· srrzcur. raxms. ‘“"‘“‘“’*'°P°°°d· Sec. 3. That on and after November first, nineteen hundred and fourteen, special taxes shall be, and hereby are, imposed annually as follows, that is to say: B“'“‘°”· First. Bankers shall pay $1 for each $1,000 of capital used or employed, and ui estimating capital surplus and undivided profits