74TH CONGRESS . SES S, I. CH. 814 . AUGUST 29, 1935. (4) One or more of such companies has been organized under the law of a State to comply with a requirement thereof under which, as a condition of doing business in such State, such com- pany must b e organized under the law of such State, and not mo re than one of such companies is a company which has not been so organized and which has been organized after the date of the enactment o f this Act . (c) As used in this section, the term "company" means a cor- po ratio n, joi nt st ock c ompany , bus iness trus t, or assoc iatio n, but does not include any agency of a State or political subdivision thereof or any officer or employea of any such agency . (d) Any individual taking office in violation of this section shall be punished by a fine of not exceeding $1,000 . DI SPOSAL O F FORFE ITED ALC OHOLIC BEVERAG ES SEC. 9 . (a) All distilled spirits, wine, and malt beverages for- feited, summarily or by order of court, under any law of the United States, shall be delivered to the Secretary of the Treasury to be disposed of as hereinafter provided . (b) The Secretary of the Treasury shall dispose of all distilled spirits, wine, and malt be verages which hav e been delivered to him pursuant to subsection (a )- (1) By delivery to such Government agencies as, in his opinion, have a need for such distilled spirits, wine, or malt beverages for medi cinal , scie ntifi c, or mech anical purp oses ; o r (2) By gift to such eleemosynary institutions as, in his opinion, have a need for such distilled spirits, wine, or malt beverages for medicinal purposes ; or (3) By de struction . (c) No distilled spirits, wine, or malt beverages which have been seized under any law of the United States, may be disposed of in any manner whatsoever except after forfeiture and as provided in this section . (d) The Secretary of the Treasury is authorized to make all rules and regulations necessary to carry out the provisions of this section . FEDERAL ALCOHOL CONTROL ADMINISTRATION SEC. 10 . The Federal Alcohol Control Administration established by Executive order under the provisions of Title I of the National Ind ustr ial Recov ery Act is h ereby abo lish ed . All paper s, records, and property of such Federal Alcohol Control Administration are hereby transferred to the Administrator . This section shall take effect on the date that the Administrator first appointed under this Act takes office . SEC. 11 . Section 610 of th e Revenue Act of 19 18, as ame nded (U. S. C., Supp. VII, title 26, sec. 1310), is amended by adding at the end thereof the following new paragraph " The provisions of the internal-revenue laws applicable to natural wine shall apply in the same manner and to the same extent to citrus- fruit wines which are the product of no rmal alcoholic fe rmentation of th e juice of sound ripe citrus fruit (except lemons a nd limes), with or without the addition of dry cane, beet, or dextrose sugar (containing, respectively, not less than 95 per centu m of actual sugar, calculated on a dry basis) for the purpose of perfecting the product accor ding to standards , but without the addition or abst raction of other substances, except as may occur in the usual cellar treatment of clarifying or aging." 987 "Company" con• stru ed . Punishment for vio- lation . F orfei ted alcoholic beverages. Delivery to Secre- tary ofTreasury. Post, p . 1966. Disposition. Restriction on other disposition . Rules and regula- tions . Federal Alcohol Con- tr ol Ad minis trati on . Abolishment . Transfer of records . Effective date . Revenue Act of 1918. Vol. 40, p. 1109
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C.,p . 1166. Citrus-fruit wines . Post, p, 1957 .
