Page:United States Statutes at Large Volume 28.djvu/597

 568 FIFTY-THIRD CONGRESS. Sess. Il. Ch. 349. 1894. ggwgém u Treasury: Provided, That when such cask or package is filled on the ummm}:.? g° premises of a rectifier rectifying less than five hundred barrels a year, counting forty gallons of proof spirits to the barrel, it may be gauged, marked, branded, and stamped by a United States gauger, or it may be gauged, marked, branded, and stamped by the rectiner, as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulations prescribe. serum of sua Sec. 67. That whenever any person intending to commence or to {fh', °*f,,,°’?,,‘§,'{§_,,*f,{§Y*` continue the business of a distiller shall execute a bond under the provisions of section thirty-two hundred and sixty of the Revised Statutes of United · States, and file the same with the collector of internal revenue for the district in which he proposes to distill, the collector may refuse to approve said bond if the person offering the same shall have been previously convicted, in a court of competent jurisdiction, of any fraudulent noncompliance with any of the provisions of law relating to the duties and business of distiller, or if the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall have compromised such an offense with the person upon the payment of penalties or otherwise, and, in case of such refusal, the person so proposing to distill may appeal to the Commissioner of Internal Revenue, whose decision in the matter shall be final. Fortifying rm Sec. 68. That section forty-three of the Act approved October first, "§,°§{}'{",Y'5zL- eighteen hundred and ninety, entitled “An Act to reduce the revenue and equalize duties on imports, and for other purposes," be amended so . - as to read as follows: pqnuzm ¤f vim “That the wine spirits mentioned in section forty-two of this Act is °""°'* "°' the product resulting from the distillation of fermented grape juice and shall be held to include the product commonly known as grape brandy- and the pure sweet wine which may be fortified free of tax, as provided in said section, is fermented grape juice only, and shall contain no other substance of any kind whatever introduced before, at the time of, or after fermentation and such sweet wine shall contain not less than four per centum of saccharine matter, which saccharine strength may be determined by testing with Balling’s saccharometer or must _ scale, such sweet wine, after the evaporation of the spirit contained therein, and restoring the sample tested to original volume by addizngiml of tional water: Provided, That the addition of pure boiled or condensed m,,,,, QM p,,m§{”,,§? grape must, or pure chrystallized cane or beet sugar to the pure grape juice aforesaid, or the fermented product of such grape juice prior to the fortification provided for by this Act for the sole purpose of perfecting sweet wines according to commercial standard, shall not be excluded by the definition of pure, sweet wine aforesaid: Provided sugtmmn. further, That the cane or beet sugar so used shall not be in excess of ten per cent of the weight of wines to be fortified under this Act." rtnmt mnnufac- Sm:. 69. Every person whose business it is to manufacture tobacco snuff, whether such manufacture be by cutting, pressing, grinding, crushing, or rubbing of any raw or leaf-tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, or by the working or preparation of leaf-tobacco, tobacco-stems, scraps, clippings, or waste, by sifting, twisting, screening, or any other process, shall be regarded as a manufacturer of tobacco. m:i_¤:¤,:;·;‘;;s;_¤l¤¤ ¤¤ Every person shall also be regarded as a manufacturer of tobacco ` whose business it is to sell leaf' tobacco in quantities less than a hogshead, case or bale; or who sells directly to consumers, or to persons other than duly registered dealers in leaf tobacco, or duly registered manufacturers of tobacco, snuff or cigars, or to persons who purchase P¤¤'=*&°¤· ·*¤· in packages for export; and all tobacco so sold by such persons shall be regarded as manufactured tobacco, and such manufactured tobacco shall be put up and prepared by such manufacturer in such packages
 * ¤{,•;;;r,P,,0n_ or snuff for himself, or who employs others to manufacture tobacco or