Page:United States Statutes at Large Volume 40 Part 1.djvu/328

SIXTY-FIF TH CONGRESS. Srzss. I. Ch. 63. 1917. 309 Sec. 302. That at registered distilleriesdproducing alcohol, or other W·“* uffcggf °E"”· high—proof spirits, packages may be fille with such spirits reduced raining packages at to not less than one hundred proof from the receiving cisterns and tax d*$““°¤°$- paid without being entered into bonded warehouse. Such spirits lmminsfers by pipe may also be transferred from the receiving cisterns at such distilleries, °S' . by means of pipe lines, direct to storage tanks in the bonded warehouse and may be warehoused in such storage tanks. [Such spirits S,ggg;j*“kS· °*°·· ‘°’ may be also transferred in tanks or tank cars to general bonded warehouses for storage therein, either in storage tanks in such warehouses or in the tanks in which they were transferred. Such spirits '*`° ’°°““°”· may also be transferred after tax payment from receiving cistems or warehouse storage tanks to tanks or tank cars and may be transrted in such tanks or tank cars to the premises of rectifiers of spirits. RB t_ to t The Commissioner of Internal Revenue, with the approval of the tem§@l£l°°s' ° " ° Secretary of the Treasury, is herebg empowered to prescribe all neces- D°‘”““· sary regulations relating to the rawing off, transferring, gauging storing and transporting of such spirits; the records to be kept and rplturns to be naade ,1211; size anal kin of packages and tiankshto be lpsed; temar° , ran` ,nume` an stam` o suc ac es and tankksi-ixghe kinds of stamps,I-ifuin , to be and the laimeagid manner of paying the tax; the kind of bond and the penal sum of same. Pa t I W The tax prescribed by law must be paid before such spirits are re- gm ,Q,"§$,'§,,f mx moved from the distillery premises, or from general bonded warehouse in the case of spirits transferred thereto, except as otherwise provided by law. Under such regulations as the Commissioner of Internal Revenue, ,t,§',*,,*§‘°‘§ · with the approval of the Secret of the Treasury, may prescribe, 3°d¤Y¤· distilled spirits ma ·hereafter beudrawn from receiving cisterns and . deposited in warehouses without having affixed to the packages containing the same distillery warehouse stam§, and such packages, when so eposited in warehouse, may be with awn there- - rom on the original gauge where the same have remained in such ylvarelrouse for a period not exceeding thirty days from the date of e osit. Under such regulations as the Commissioner of Internal Revenue, §gXl§,],°‘{l,}§’{;,, than with the a%pproval of the Secretary of the Treasury, may prescribe, '>¢*’·a>d$¤;,0;¤gk*jij,¤¤· the manu acture, warehousing withdrawal and shipment, under iii}; ummm. W the provisions of existing law, of ethyl alcohol for other than (1) beverage purposes or (2) use in the manufacture or roduction of an D t od al hl article used or intended for use as a beverage, and denatured alcohol: ningiusec. gies? 'p. may be exempted from the provisions of section thirty-two hundred °“· an eighty-three, Revised Statutes of the United States. _ Under such regulations as the Commissioner of Internal Revenue, d,,°,}',§‘,§,{g°§_m““g ‘“"° with the approval of the Secretary of the Treasury, may prescribe, R·S~»¤¤¢·¤5.v-635- manufacturers of ethyl alcohol for other than beverage purposes may V0l.21,p.145. be granted (permission imder the provisions of section thirty-two hundred an eighty-five, Revised Statutes of the United States, to fill fermenting tub in a sweet-mash distillery not oftener than once méorty-eightrllrours. an dl lu d d Mm Ec. 303. at upon 'st' e spirits ro uced in or imported °““ *“. °" into the United States upon which the tax how imposed b lziiv has Stock md by mmm been paid, and which, on the day this Act is passed, are held by a retailer in a quantity in excess of fifty gallons in the aggregate, or by Q““““*Y "”"°"""· any o_ther person, corporation, partnership, or association in an quantity, and which are intended for sale, there shall be levied; assesse , collected, and paid a tax of $1.10 (or, if intended for sale for beverage purposes or for use in the manufacture or production of an article used or intended for use as a beverage, a tax of $2.10) on each proof gallon, and a pro rtionate tax at a like rate on all fractional mw parts of such proof galffiii: Prmyided, That the tax on such distilled gcustcdy on umspmts m the custody of a court of bankruptcy in insolvency proceed- ’“"‘ °°“""