771 THKLS .95.2--1H TH} ef ¤¤& e el # 2 W , M xgming wall he gas prohibiting the eee at pale er ethyl is the iortmeatioa gf S.,-Ee; gg ia sectlem 441 M40! (Fee. 24, 1919, ee. 18, §·@, 46 1113..) , . E { 455. wth; or storekeeper-eé geagere-The Gmmlwlener oi Ietemal Ileyemxc, by regulatiees at be by the Secretaryrot the e e e,. y, my yequire the at s of muah spirit metms, sed such leeks to be hxea to termehters, tanks, or §m€;· mwal T each. pieec y om *·· as -mey·-- —la»~ jeegmeet he e eo-= - ry or eipedlwt, and is authorized to te ahy eew distillery uml to each winery where wines are to he fortmed such number. of gahgere or storeltéeper-gamers ln 1 {_-apaeity of gegem eemay he for the proper supervisiee of the mmmfxctrzre of hrehdy or the or tortity- _ seg af wlees aubjecteto s x imposed by this eectiontg and the eompeesetiea ot meh o i of- mak mt exceed § per diem while se tegether with their actual. and traveling . expenses, eed else a reasommle allowheeo for thdrg, board bills, to be hxed by the wld me iuioeer, with the approval ein the Secretary of the "1‘r&sury,»hut not-to exceed. diem for such board bills. (Feb. 24, 1919, c. 18,. { 621, 40 Stat. 1114.) o . e 9 ( _~ , h l ‘ 456. Allowance. for mavollable hss of wineednring cellar. tre¢t¤ent.—The Gemmlsslenerj ot Interhal Bevwee, with the approval of the Secremry of the ,Tre•sury,_7la‘a¤thorlne<l‘ to make such nllowa@ for ·aa•v¤mmej loss ee wmm while oh ~ et-mage or cellar asia his jedgment hay, me andproper. (Feb. 24, 1919,»c. 18, { ¢ ~·’ 40 Stat,1114.) 457. Mm _~onez`ot.Iatemal s Revehjee, with the approval ot the Secremry of the Trmsury, is aemoriwto e to make e£ective» the pror@w‘-of to 456·of thing title. (Oct. &, 1914, e. 331, { 2.;% _S-tat. 747.) _ _ · e - . · 458. of provisions et law reletiagto the .reimportatloa0t»u1y of i eee c growth or manufacture whi&, qere origiaaily to an internal- revenue taxhshell he, as tuna: appllahle, any d tic wines sought to be ;. had duty shell w levim collected uiioe the same when as a¤_ o erigleal importation. E 1, i l , c. { 47, 26`Stat. W3.) 459. Unhwfel me of not emid.—Any peset: , using wine. or other which have not tax mid ie 1'ortltylag wine othawlm as » for ln this 3 chapter, shall m guilty ot a_. m e “ r, shall, on cohvietlee thereof, he se .,,e. : »·-· · for each odeuse by a Hue of not more than for every (meme other than the ae also by imprisonment tm- not more than one year. (Oct; 1, 1%,- c. { 48, 26 .) · ,_ ‘ 496. Bw for of • · gven under the pro?. visions ot @@11 447. otjhis, title he conditioned for the payment ot, me tax one all brandy. remqved thaeuudu and aet-used sm accounted tot the in the manner rmuired by law and AM jorgthe >m.yment of all * taxes oh brandy so and for fortiaeatlom; and the uid shall other coadttioae aa the Comaaiseieeer of Internal Revenue, with the ap- ‘ proval ot the Secxmry of Tfwsltry. bi 1'®\1i¤U<>¤ scribe. (Estee 7, 1%6, c. 3046, § 3, 34 Sat. 216; Oct. 22, {1914. c. 331, { 2, 38 Staf. 756.) Q · y , ‘ » · Y 451. for manafaeture. of kim, for of brandy _ for brandy he used in me tortihecatieh ot ia distilled tort adjacent. to the winery the or Internal Revenue . may, in his uithorlze www ou; ee . of premim ot t o g~v;ta’·tor_material to he lathe m&Bl1{8.£tH!O9f5¤®WiE®'(]i6b¥&¤d! to i¤.the_tox·‘
was marry Us § 482 tmcatioa g thereof; •aad all materials used or reeclved oa eltmr ol. said pmmises shall be under, the supervision of the ower weighed to such winery, and shall he accounted for at such tlmw and in such manheras the comur oaer may direct. (Joao 7, 1®6, c. 3046, 5:4, 34 Stat. 216.) b . ` 462. Unlawful recovery; of spirits from fortidw vim; s blending `fortihed waxes.-——Any perma who by my process recovers from wines tortided under the provisions of this wap ter, any brandy or wine spirits ascd ln the manufacture, or fortification lot said wine, otherwise _ than is provided for ia _this,_chapter,,__or who shall rectify, mix, or compound with diatilled spirits or other materials, except as proridw ia this . chapter, ,such·grape brandy, fortided wines or wine spirits anlawfully recovered therefrom, shall, oh conviction, be pualshw for eeach such offense by a flac of not less than aor more than ,$1,000. But the provisions of this 'sectioa and the mortsionsof section of this title, relatiw to rectidcatioh, or other lnternal revenue laws of the United Statw, shall not be held to apfily to or `prohiblt the mixing or blending of puree sweet wines tortiiied under the provisions of this chapter with each other or with other. wines. pure sweet wines tortided under, the proyisions-of this chapter may be used ia mam- Iacture oi cordlals, liqueurs, and similar compounds on which an iutemal-revenue tax of 6 cents on each half or fraction thereof and otherwise the provision of sectioa @4 shall remain full force audedect. (Jane 7, 1936,1:. 30-16, § 6, 34 Stat. 216-; Oct. 22, 1914, c,. 331; § 2, 38 Stat. 750; Feb. 24, 1919, #c.· 18, § 613, 440 Stat. 1110.,) `· ·‘ ll
‘ E DENATURED‘AIA}{)HOL
481, Denaturcd alcohol; withdrawal from bead free of tax.- Domestic alcohol ot such degree of proof as may- be prescribed by the Coinmlssioner `- of Internal —Reveaae, and- approved by the, Secretary of the Treasury, be withdrawn from bond Fwithout the payment of intcrnakreveaue for ia the arts arid industries, and for fuel, Qht, had power, provided said alcohol __ shall ’ have in the sad reader the fdirectioa ot an auth®zed Government o§ce r, after ajithdrawal from the distillery ·»warehouse,_with alcohol or other denaturing materialt or materials, or admixtare of the same, suitable to the _ use for which the alcohol is withdrawn, lout. which destroys its character as a_ bererage and readers, it untlt-for liquid medicinal purposes; such denaturing to be done upon the application of .re§stered distillery in deaatariag bonded warehouses ‘ specially designated cor wt apart ro: de— gai;uri;1g • . e§ amy, and under conditions pmmrlbed by the Commissioner of Internal Revenue with the approval of theQ&cretary of the - easury. . ~ a .. E ‘ ‘ _ The character tity ot the said deaatarlag material and the conditions upon which said alcohol he withdrawn. free of tax shall be prescribed by the Commiasloaer of Iateraal Bevemie, who shall, with the approval of the of the Treasury, make all at ri a ry regulations for carrying iato emeet the prorisious of this section; ~ _ ° é ~ a Distillers, ‘ma.uutacturers, dealers aad all other persons for- ulshing, handling or using alcohol withdrawn from bead under the provisiohs of this section shall keep such and records, exiecutc such. bonds and render tsuch returns as the Commissioner of Irlternal Revenue, with the approval of the Secretary . ot the Treasury} . may by regulation Bach bwks and records shall be open at all times to the iaspectioh of any i¤temal—revehue o&cer or agent. (June 7, 1906, `c. 3047, 5 1, _ 34 Stat. 217.) . 1 \ { . 482. Same; withdrawal for manufacture of ether aadchlorofarm; alcohol when suitably denatured may be withdrawn from bond without the payment ot latcrnalereveauct ta! and uxd in the manufacture of ether arid- chlorotorm and other dednlte chemical substaaces where said alcohol is changed
