61 STAT.] 80rH CONG., IST SESS.-CHS. 247, 248-JULY 14, 15 , 1947
seventy degrees proof may, for the sole purpose of perfecting
such brandies according to commercial standards, be mixed or
blended with each other, or with any such mixture or blend, by
the distiller thereof in any internal revenue bonded warehouse
operated by him exclusively for the storage of brandy or wine
spirits, and the provisions of this section and of sections 2800
(a) (5) and 3254 (g) relating to rectification or other internal
revenue laws of the United States shall not be held to apply to or
prohibit such mixing or blending, and brandies so mixed or
blended may be packaged, stored, transported, transferred in
bond, withdrawn from bond tax-paid or tax-free, or be other-
wise disposed of, in the same manner as such brandies not so
mixed or blended: Provided, That, in addition to the tax imposed
by this chapter on the production of distilled spirits, there shall
be paid a tax of 30 cents as to each proof gallon (and a propro-
tionate tax at a like rate on all fractional parts of such proof
gallon) of brandy so mixed or blended (except when withdrawn
tax-free and accounted for or when lost and allowance is made
therefor), such tax to be paid by rectified spirits stamps affixed
to the packages at the time of withdrawal. The Commissioner,
under rules and regulations to be by him prescribed with the
approval of the Secretary, upon the presentation of proof to his
satisfaction of the loss by leakage, evaporation, theft, or other-
wise of fruit brandies so blended or mixed, not occurring as the
result of any negligence, connivance, collusion, or fraud on the
part of the warehouseman or his agents, is hereby authorized to
remit or refund the taxes assessed or paid upon such lost brandies:
Provided,however, That such remission or refund shall be allowed
only to the extent that the warehouseman is not indemnified or
recompensed for such tax, and that losses of fruit brandies occur-
ring prior to any such mixing or blending shall be allowable
in accordance with section 2901. The term 'distiller' as used
herein shall include any one or more distillers associated as
members of any farm cooperative, or any one or more distillers
affiliated within the meaning of section 17 (a) (5) of the Federal
Alcohol Administration Act, as amended, or any fruit distiller
for whose account, recorded with the district supervisor at the
time of production, the brandy to be blended was produced.
The Commissioner may, with the approval of the Secretary, make
such rules or regulations as he may deem necessary to carry these
provisions into effect."
Approved July 14, 1947.
ICHAPTER 248]
AN ACT
To extend certain powers of the President under title III of the Second War
Powers Act and the Export Control Act, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That this Act shall
be cited as the "Second Decontrol Act of 1947".
FINDINGS OF FACT AND DECLARATION OF POLICY
SEC. 2. (a) Certain materials and facilities continue in short sup-
ply at home and abroad as a result of the war. The continued exer-
cise of certain limited emergency powers is required to complete the
orderly reconversion of the domestic economy from a wartime to
a peacetime basis, to protect the health, safety, and welfare of the
American people, and to support the foreign policy of the United
States.
95347°--48 -pt. 1 -21
321
53 Stat. 298, 392.
26U.S.C.§§2800
(a) (5), 3254 (g).
53 Stat. 340.
26 U.S. C. § 2901.
"Distiller. "
49 Stat. 990.
27U.S. C. 211(a)
(5).
Rules and regula-
tlons.
July 15. 1947
[H. R . 3647]
[Public Law 188]
Second Decontrol
Act of 1947.
Ante, p. 34 .
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