Page:United States Statutes at Large Volume 44 Part 1.djvu/759

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7;}; TITLE 26.—··-—·11tffl‘E1 $#*1*. ’ 1 -4...:. Cnsmdy and manazement of warahouse.

11.7. lmawing cal', gauging, and removal at spirits to warehouse.

 TS, W gunned spirit; entered for devout in distillery was

` housés; when payable. _ · _ ·~.;~•. Ffiling packages from receiving cistems and payment of tv.! withemt entry into bonded warehouses.

.,;»._ 1ye;>é¤it in distillery warvbcuse wfithout warehouse stamps; withdrawal on original gauge.

. T1, I xistiilcfs entry of deposit in warehouse; bond for and collection of taxes. _ · _

22. 1»isti§1¢·:·’s bond far taxes on spirits deposited in warehouses.
.·;.4,-..wi: hdrnwnl from warehouse, entry tor, 4 ,
,;;_ aiaugiug, stampiux, Ind bxflhdluz spirits removed from warehouse. .

houses; rciauding; forfeiture. 1 ‘ ‘

»

..:;. Dravéback on d!s.ti11c<{—sp_ix·its. —

.Z:~. ’l`x:an.sfc1i in tanks or tgnk cars for export. ‘
.··;•_ .—\l1.»w·: m<;~e for leakage or I0sS;,w~*itl1drawal· from distillery warchousc fc! exportation; · I .

 :~—.»_ Same; remission ct tgvén inst spirits vcovcred by insurance.

. ~—1. Same; withdrawal tc mgaufacturipg warehouse. ' ·;~—:. Fruit brandy; special .bc·¤ded warehouics for.

=~

:, Szgmv; payment of tax on ;_remc>val ta warehouse. '

—4. Same; gpecial sump on removal to warehouse.

~ xs;. Sawc.; deposit-in warehouse; tbznd. , _ .

Lb?. Same; exportntéua. A _. · n . `

—~·<. Same; disqmtinuancé of warehouse and trans1'¢r‘ot merch_a¤diBc..

>—:>. Same; rémovay withohig compliance with 1aw;· anmsmeut and

— collection éf tax. — ‘ 1.. , ~ ·

.90. Same ; `ti¤e for payncht of t1x;.·tcx·t'eitures.

.91. Same; rules; and tegulations. Q . _ .

saw:. Same; failure tos depugit in warchduss or comply with other provisions; ~ · ` mss. General Maéw sraréhoascs. an-4.·Sam¤;·remova1 at oermln spirits tc. ,

10:. Same; sump ox; mmoval to. s ‘ 1

=€*G. Same; iavsrehdusing bonds.

397. Same; given by distilled; rénewnllof. — 2:•S. Same; withdrawal. ", . $19. Sam; provisions applicable to spirits deposited in. _ . . 41.:0. Same; tu on spirit; unlawfully rem—oved'-mm distillery were- - house to ‘ge¤en1 banded warehouse; excessive lbs:. ‘ . 401. Same; fnilme to deposit Lu warehouse in time, or removal without ¢¤m91w.;c¤.wltn kw. 4 1 — V _ — . .- . 4112. Bonds: white in banded wuehmanq damn: prohibition period. = 4413. I-`orfemara ot " spirits unlawfully removed tram distillcry'. ‘ g 4114. Removal pr cuncealmvnt ot spirit! cmntnr; to lqw. 405. xtoreteepeg qnlawtully removing or •.11ow1n( to be removed. 4 466. Bwmeepava; sruehome books ud mmm:. · 407. ueggging at vuemmg; sllcwmm lc: loss. 408. &m$ Qédlt1c¤ara.1lcwax1cc. ` 409- Sam.: mznvsu., ‘ _ 410. Same; 411. Ebttm; at gurus in bc¤d·; bottling fruit brandy. 412; Sana: ¤’PX’¤34t10¤s. _ . 413. Same; i ti¤¤ uq other requirpmemzs as to gpiritn bottled { ‘ {pr e11>§rt3· dftvbagk. ' . ° 414. Fam; gn:. .1 __ 415."hx an maria qtsjexed ia: export it can opened, or marks ro- , nord a1··cb•a:¢d· . 1 , 416. (manu; reusing sump or bottle; penalty. b 417. Bama; f¤1‘$i¤S ‘ . 419. we. Q gm linxbcud for export without bayment M !n!.` 420: Romani at dictum! spirits to nnothu vareb% jo: cancun- _ wanna; bottling in hud in igrehoma to which nmoved. ‘· 421. Alcawi srlthdxdws lst-¤cie¤t1¤c_ .· 4 ° * 422. Same; by nuamrwmtx ipstitutiam and hospitals. · 423. Wgthdns-ni at spirits ter nedtcinal" md ether preparations manu- _fl¢¤l”£*}§h¢§d$¢Il§¤§IO¢9!i!®»'t. _· · 1 .. ‘ 424. Withdmwti at s91z1ts.£r¤Q_dl|£1l1¢t1 ttmhcuies tw naklni In- `WINESS TA! AKD BMULATION5 441. Ntturil vim 1¤# 1rl¤¢“d¢&¤»ed_; uneteaiuy vim. _ ‘4 42.1*nx¤¤;¤11wx¤¢••¤d@m¤dsa¤ldus¤¤w¢4•,‘ 443. W1th<is.·axn1 ta: tartmcdticn M mm bmnay as.- my spirit; mm . .i'1'1t}£ 91‘q>edAI\¤¤d¢¢ 444. hm`: same spirit; and vim demand. 445- Fcrtwix pun owes wins MQ nuke spirits.; · 446.- 8am; Mor m gnu brandy arwins mints tex, tortmcation 01 sweet wines. __ ’ g

mu;. uxwsyua § 243 Sec. . H 447. Same; withdrawal of wine spirits. W $48. Removal of domestic wines to bonded premlsos; tax on product of , d wines used u material. ' l 449. Production ot grape wine on bonded promiges and transportation for distilling material for nmmlcoholic wines:. 450. Tax on domestic and imported sparkling wines. 451. Floor tax on still and sparkling wines, 452. Payment of tax by atlixing stamp; notice, bond, and inventories; wines held by rétnilers or produced for family usc. 453. Collection of tax on imported still wines, sparkling wines, gud imported liqueurs by assessment. · - 454. Otfenses; cvading tax; recovering spirits from wine; peuaaty; ' mixing or blending; use of tai-paid grains for fortliication. 455. Spirit meters, locks, aegis; gaugers or non.-zkeepcr-gaugers. 456. Allowance for unavoidable loss of wines during cellar treatment. 457. Rules and regulations. 468. Beimportgtion of domestic wines. ` {59. Unlayrful `use of wine spirits not tax paid. 460. Bonds for payment, of tax. 461r Fermeutingyats for manufacture of wines, or ot brandy for tortiflcation. , X — 462, Unlawful recovery of spirits from Iortided wines; blending ford- , ` dbd wines._ · ` _ IQENATUBED ALCOHOL 481. Denuturcd alcohol; withdrawal from bond {rec of tax. r 482. Same'; withdrawal for manufacture of ether and chloroform; 6 rum! · · 483; Central denaturing bonded wgrebousés. ‘ 484. Transfer ot aloohol for denaturation; allowance for Ions or leak- ‘ - ‘ age during transpcrtatloh. o 485,` Unlawful use of alcohol withdrawn. _ 486. Recovery of alcohol evaporated from manufactured articles,. 487. Maqufgcture of nléohol freoo! tixjor denatqrntion. — 488; Same; failure to register apparatus; false registration; penalty.; 489. Removal ot ethyl alcohol to central dmraturing bonded warehouse for deugturipg; removal treo of tax for use of United States. _ w cmoss REFERENCE _ • Ettectivoueu of this chapter ;· neo section 8 of Title 27. DISTILLED SPIRITS; TAX ON DISTILLED SPIRITS AND * ·_ · GENERAL REGULATIONS Section 241; Distiller déud.-=·Every person who producw distilled spirits, or who brews or makes mash, wort, or wash, ‘ it for distillation or for tbe pmdoction ot wirits, or who, by any procm oi gvaporizatiou, separates alcoholic spirit {rom any- `fermented substanco, or who, pmkirig or keoping `mssh, wort, or wash, haaalso in lm mio¤ orum n ml}, shall bo reg£1rdod,ns_a.~diatiller. _ (R. S. $3247.) Q r · 243; gpiiih defnod.-—·Disti1l&d spirits; alcot lml, and alcoholic spirit, within: the truaintent and moaning of this chapter, is that substance known as otbyl alcohol, hydrated. oxide otlethylg or spirit ot spina, which"}.: www by the rfermeptation or grain, ntnroh, j molgssas, or sumr, including all and ot mbctmoe: land tho —tnx shall attach to this substsmu soon as it.}; inoxismncc as such, whether it be subsequently separated as poro or imguro whit; or boiznmadistoly, crit any srrbsequwt. time, tnnntorrod into my either in tho procwfot original production or by my submuont process., (R; S. I 82A8·—) Q t d _ _ . - y 243. Stadard of proof spirits; provogtiu at fr•¤d•.—··¤-Proof spkit shall bb bold to be th¤tr¤1coho1ic» liquor rvrhid: contains 1 o¤e·ba1t its volume ot ot 1 spcciiic gravity of sores; ithouqq.¤d. ni¤l¤ hundred and thirty-nine ten tt!0tlK1ldT£§_§··~{ ,7939) at d ;·o ; l ¤ Enbropholt. And for the bprovmdon and detection ot traudsr by ot spirits, tho Cowisdonor or Intcmnl Bcivomw may for me such hydrometors, racoharomoters, md surging i¤ onts, or other means for quantity, gravity, `aqd producing pa,paéltyo¢¤¤ymoh,wort,orbeor¤sed,-ortobo»¤sed, in the production of dirtmed spirits, and the strength and qgmintity of »@l¤jits·mbject to tax, as ho may bdeob; necessary; and be may pmscribo rules and regulations to sécure a uniform and