Page:United States Statutes at Large Volume 34 Part 1.djvu/246

 216 FIFTY-NINTH CONGRESS. Sess. 1. cu. sous. wee. SP°°**l ¥““g°“’· Sec. 3. That the Commissioner of Internal Revenue is hereby author— ized to assign at each winery where wines are to be’fortified such ' number of gaugers or storekeeper gaugers, in the capacity of gaugers, for special duties as may be necessary for the proper supervision of PW- °*°· the making and fortifying of such wines, and the compensation of such officers shall not exceed five dollars per diem while so assigned, together with their actual and necessar traveling expenses, and also a reasonable allowance for their boardy bills, to be fixed by the Commissioner of Internal Revenue, but not to exceed two dollars per day for said SP'*°‘“‘ mx- board bills; and to cover the expenses to the Government attending the making and fortification of such sweet wines there shall be levied and assessed against each maker of such wines, and collected monthly, a charge of three cents on each taxable gallon of brandy used by him B"“d '°‘¥"*'°“‘°“‘“· in the fortification of such wines during the preceding month. That V°l·2"·¥’·"?’· bonds hereafter given under the provisions of the aforesaid Act of October first, eighteen hundred and ninety, as amended, shall be conditioned for the payment of the tax on all brandy removed thereunder and not used and accounted for within the time and in the manner required by law and regulations, and for the payment of all charges herein im sed on the brandy so withdrawn and used; and the said bonds shall)? contain such other conditions as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, msg by regulation prescribe. _ _ _ _ p€*;;{,’;f,”““¤ "°'—‘ EC. 4. hat where brandy to be used in the fortification of w1ne IS ` distilled on remises adjacent to the winery premises the Commissioner "°'· 26- P· 6*2- of Internal Revenue may, in his discretion, authorize the erection on either of said premises of fermenting vats for material to be used either in the manufacture of such wines or the brandy to be used in the fortification thereof; and all such materials used or received on either of said remises shall be under the supervision of the officer assigned to such winery, and shall be accounted for at such times and in such manner as the Commissioner may direct. bg;;, mg;} Sec. 5. That the provisions of sections thirty-two hundred and aeamyed. __ __ twenty-one and thirty-two hundred andtwenty-three of the Revised ,,_%gg"""°" `m1"ml‘ Statutes of the United States, as amended by an Act approved March VM- 20, r- $*1- first, eighteen hundred and seventy-nine, are hereby extended to grape brandy withdrawn for use in the fortification of sweet wines, and which, prior to such use, is accidentally destroyed by fire or other casualty while stored in the fortifying room on the winery premises. $={_Q;,{fi=‘;;__m___w _), _Sec. 6. That any person who by any process recovers from wines spim·». ‘ fortified under the provisions of the aforesaid Act approved October first, eighteen hundred and ninety, or amendments thereto, any brandy or wine spirits used in the manufacture or fortification of said wine, ,_r§_y:;*2;j{;§,,:*,;§*¤¤· otherwise than is provided for in said Act and its amendments, or who shall rectify, mix, or compound with other distilled spirits such fortified wines or grape brandy or wine spirits unlawfully recovered therefrom, shall, on conviction, be unished for each such offense by a fine of not less than two hundred dlbllars nor more than one thousand dol- ,,,*2;;}::}i;:»:,,_,&‘l;:¥f"l lars. But the provisions of this section, and the provisions of section ‘ thirty-two hundred and forty-four of the Revised Statutes of the United States. as amended, relating to rectification, shall not be held to apply to the blending of pure sweet wines fortified under the pro- '*·*··*‘*’·””“·¤*·°‘*“’· visions of the said Act of October first, eighteen hundred and ninetv. or amendments thereto, where such wines are blended for the sole purpose of perfecting the same according to commercial standard. Approved, June 7, 1906.