Page:United States Statutes at Large Volume 34 Part 1.djvu/247

 FIFTY-NIN'I‘H CONGRESS. Sess. I. (ln. 30-LT. 1906. 217 CHAP. 3047.-.-\11 Act For the withdrawal from bond, tax free, of domestic alco— -l¤¤•> 7. 1906- hol when rendered unfit for beverage or liquid medicinal uses by mixture with suitable [HflfZ4§?‘·l__ denaturing materials. [|·uh1i<·. No. 201.} V Be it enacted by the Senate and House QfR@T688h¢d¢iU88 of the United Stories ¢g”Amer·¢`m in (,bng1·¢»ss assembled, That from and after January R£{*;;é•¤‘°*l ;¤l¤‘yl¤·l- iirst, nineteen hundred and seven, domestic alcohol of such degree of mud zslswilmy lligl proof as may be prescribed by the Commissioner of Internal Revenue. "'f:;f';1{.,l3,°" and approved by the Secretary of the Treasury, may be withdrawn`` f rom bond without the payment of internal-revenue tax, for use in the l'*°‘— arts and industries, and for fuel, light, and power, provided said alcohol shall have been mixed in the presence and under the direction of an authorized Government officer, after withdrawal from the distillery warehouse, with methyl alcohol or other denaturing material or materials, or admixture of the same, suitable to the use for which the alcohol is withdrawn, but which destroys its character as a bever- · age and renders it unfit for liquid medicinal purposes; such denatur— “\‘*‘*‘***l"'**’°“°“¤°*· ing to be done u on the application of any registered distillery in denaturing bonded) warehouses specially designated or set apart for denaturing purposes only, and under conditions prescribed by the. Commissioner of Internal Revenue with the approval of the Secretary of the Treasury. The character and quantity of the said denaturing material and the u_§gg*';j§°“* °* ’¤¤· conditions upon which said alcohol may be withdrawn free of tax shall" ` be rescribed by the Commissioner of Internal Revenue, who shall, with the approval of the Secretary of the Treasury, make all necessary regulations for carrying into effect the rovisions of this Act. Distillers, manufacturers, dealers and) all other persons furnishing, B°¤°**· *°*¤"*¤· *‘“*· handling or using alcohol withdrawn from bond under the provisions of this Act shall keep such books and records, execute such bonds and render such returns as the Commissioner of Internal Revenue. with the approval of the Secretary of the Treasury, may by regulation require. Such books and records shall be open at all times to the inspection of any internal~revenue officer or agent. ‘ Sec. 2. That any person who withdraws alcohol free of tax under l__};(*}{;,§f*'**“°“*‘°"*** the provisions of this Act and regulations made in pursuance thereof, and who removes or conceals same, or is concerned in removing, depositing or concealing same for the purpose of preventing the SRU1B from being denatured under vernmental supervision, and any person who uses alcohol withdrawn gem bond under the provisions of section one of this Act for manufacturing any beverage or liquid medicinal preparation, or knowingly sells any beverage or liquid medicinal preparation made in whole or in part from such alcohol, or knowing y violates any of the provisions of this Act, or who shall recover or attem t to recover by redistillation or by any other process or means, any alleohol rendered untit for beverage or liquid medicnnal purposes under the rovisions of this Act, or who knowingly uses, sells, conceals, or otll)erwise disposes of alcohol so recovered or redistilled, shall on conviction of each offense be fined not more than five thousand dollars, or be imprisoned not more than five years, or both, and shall, “}jQ¤¤i*¤¤*—* 0* Pmrr in addition, forfeit to the United States all personal property used in ` connection with his business, together with the buildings and lots or parcels of ground constituting the pgzmises on which said unlawful acts are performed or permitted  performed: Iwmded, That gsgvrfg mmemi manufacturers employing processes in which alcohol, used free of tax spirits allowed. under the provisions of this Act, is expressed or evaporated from the articles manufactured, shall be permitted to recover such alcohol and to have such alcohol restored to a condition suitable solely for reuse in manufacturing Erocesses under such regulations as the Commissioner of Internal evenue, with the approval of the Secretary of the Treasury, shall prescribe.