Page:United States Statutes at Large Volume 26.djvu/676

 622 FIFTY-FIRST CONGRESS. Sess. I. Ch. 1244. 1890. ¤*¤¤¤¤hl;,_¤R¤'¤¤¤— shall contain not less than four per centum of saccharine matter, nm. which saccharine strength may be determined by testing, with Balling’s saccharometer or must-scale, such sweet-wine, after the eva · oration of the s irit contained therein, and restoring the sample tested to originalp volume by addition of water. idly wg w"" °'””' section fifty-four of this act, or other spirits on which the internal; revenue tax has not been paid, otherwise than within the limitations set forth in section fifty-five of this act, and in accordance with the regulations made pursuant to this act, shall be liable to a penalty of double the amount of the tax on the wine spirits or other spirits so unlawfully used. Whenever it is im racticable in any case to ascertain the quantity of wine Spl1'i.'iiS or otiher spirits that have been used in violation of this act in mixtures with any wines, all alcohol contained in such imlawful mixtures of wine with wine spirits or other spirits in excess of ten per centum shall be held to e unlawfully used: 1-.-mgm. Provided, however, That if water has been added to such unlawful “°*“°"°"‘°°'· mixtures, either before, at the time of, or after such unlawful use of wine spirits or other spirits, all the alcohol contained therein shall. be consideredto have been unlawfull used. In reference to alcomemmorumuonc holic strength of wines and mixtures ofy wines with spirits in this act “‘*'°"*"·‘* the measurement is intended to be according to volume and not according to weight. wins?-swuezwm Sec. 45. That under such regulations and official supervision, Q f.-K-°'§,,,Y,·§§,‘,_§ and upon the execution of such entries and the giving of such bonds, },>‘¤g¤¤**i¤¤¤¤·¤¤¤ bills of lading, and other security as the Commissioner of Internal nsgusasmew. Revenue, with the approval of the Secretary of the Treasury, shall pre- _ scribe, any producer of pure sweet wines as defined y this act may with raw wine spirits from any special bonded ware-house free of tax, in original packages, in any quantity not less than eighty wine-gallons, and mayluse so muc of the same as may be ` required by him, under suc regkulations, and after the filing of such notices and bonds, and the eeping of such records, and the rendition of such reports as to materials and products and the displosition of the same as the Commissioner of nternal Revenue wit the approval of the Secretary of the Treasury shall prescribe, in fortifying the (pure sweet wines made by him, and for no other purpose, in accor ance with the limitations and provisions as to uses, amount to be used, and period for using the same set forth in section fifty-three of this act; and the Commissioner of Internal Revenue, wit the approval of the Secretaryoof the Treasury, is authorized, whenever he shall deem it to necessary for the prevention of violations of this law, to prescribe that wine-spirits withdrawn under this section shall not be used to fortify wines except at a certain distance prescribed by him from any disti lery, rectifying-house, winery, or other establishment used for producing or storing distilled spirits, or for making or storing wines other than wines which are so forti ed, and that in the building inwhich such fortification of wines is lpracticed no wines or s irits other than those permit- ,,¤l§,gd“m"¤;¤¤P‘:*l$,§ ted by his regu ation shall be stored. llhe use of wine-spirits free of wneu wrnuehn tax for the fortification of sweet wines under this act shall be begun “""°‘ and completed at the vineyard of the wine-grower where the grapes are crushed and the grape juice is expressed and fermented, such use to be under the immediate su rvision of an officer of internal revenue, who shall make returns degscribing the kinds and quantities of wine so fortified, and shall affix such stamps and seals to the packages containing such wines as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury; and the Commissioner of llhternal Revenue shall provide by regulations the time within which wines so fortified with the wine spirits so withdrawn may be subject to inspection, and for
 * ’¤¤¤*§Y !°¤Z ¤¤'¤!'· Sec. 44. hat any person who shall use wine spirits, as defined b