Page:United States Statutes at Large Volume 39 Part 1.djvu/808

SIXTY-FOURTH CONGRESS. Ssss. I. Ch. 463. 1916. 787 The Commissioner of Internal Revenue, with the a proval of the ‘“’°§'i",_,g?,‘°“ Secretary of the Treasuigiy, is hereby authorized to liave prepared Speciusunipsmu suitable revenue stamps enoting the payment of the taxes imposed P"p°"’°‘ by this section ;‘ and all provisions of law relating to internal—revenue stamps, so far as applica le, are hereby extended to the taxes imposed by_this section: Provided, That the collection of the tax herein pre- §@,,,, by mw, scribed on imported still wines, including vermouth, and sparkling mmvvines, including champagne, and on imported liqneurs, cordrals, and similar compounds, msiy be made within the discretion of the Commissioner o Internal evenue, with the approval of the Secretary of the Treasury, by assessment instead of by stamps. _ (f) That any person who shall evade or attem t to evade the tax ,nPg¤¤¤¤¤¢f¤r¤v¤¤- imposed by this section, or any rerhuirement of tiliis section or re - g ' lation issued pursuant thereof, or w o shall, otherwise than provirlveld MMM ¤f in this section, recover or attempt to recover any spirits from domes- sp S' tic or imported wine, or who s all rectify, mix, or compound with °“*°¤‘°°*“Y'¤€·•*°· distilled spirits analyé domestic wines, other than in the manufacture of liqueurs, cordi , or similar compounds taxable under the provisions of this section, shall, on conviction, be punished for each such offense by a fine of not exceeding $5,000, or imprisonment for not more than five years, or both, and all wines, spirits, liqueurs, cordials, or similar com ounds as to which such violation occurs shall be forfeited to the lllnited States. But the provision of this subdivision b,§¤gfjg;Zj,:,g_;¤¢ of this section and the rovision of section thirt -two hundred and rz. s., sw. amfp. forty-four of the Statutes of the United States, as amended, m` relating to rectification, or other internal-revenue laws of the United States, shall not be held to apply to or prohibit the mixing or blending of wines subject to tax imder the provisions of this section with each other or with other wines for the sole purpose of perfecting such . wines according to commercial standards: Provided, That nothin {Z;°f{,°ém,¤ , I I herein containe shall be construed as prohibiting the use of tax-paid ain or other ethyl alcohol in the fortification of sweet wines as dlzlined in section fifty-three of this Act. tg) That the Commissioner of Internal Revenue, by regulations to c approved by the Secretary of the Treasury, may require the ¤i¤¤ri•>¤- use at each fruit distillery of such spirit meters, and such locks and seals to be affixed to fermenters, tanks, or other vessels and to such pipe connections as may in his Ludgpient be necessary or expedient; and the said commissioner is ere y authorized to assign to any "§*§;fg**¤‘°¤*°‘¤¤¢ such distillery and to each winery where wines are to be fortified ` such number of gaugcrs or store eeper-gaugers in_the capacity of augers as may be necessary for the proper supervision of the manufacture of brandy or the making or forti ying of wines sulgpct to tax imposed b this section; and the compensation of such o `cers shall P"’·°“" not exceedyfi.5 per diem while so assigned, together with their actual and necessary traveling expenses, and also a reasonable allowance for their board bills, to be fixed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, but not to exceed $2.50 er diem for said board bil s. mow I (h) That the Commissioner of Internal Revenue, with the approval ,,,,d,,me“{fs_ °' "" of the Secretary of the Treasury, is hereby authorized to in ·e such allowances for unavoidable loss of wines while on storage or during cellar treatment as in his judgment may be just and proper, and to prepare all necessary regulations for carrying into effect the provisions of t iis section. _ _ D_ in _ (i) That the second paragraph of section thirty-two hundred and R}S§_,“§,,°§_’ 335;, ,_ sixty-four, Revised Statutes of the United States of America, as °¥'·Qi:,j¤;,¤*;)fd3h_i amended by section five of the Act of March iirst, eighteen hundred ' and seventy-nine, and as further amended by the Act of Congress