Page:United States Statutes at Large Volume 38 Part 1.djvu/768

 SIXTY-THIRD CONGRESS. Sess. II. C11. 331. 1914. 749 " Sec. 46. That wine spirits may be withdrawn from special bonded Sp;Q{§*'},g”§} gfxwlgg warehouses at the instance of any person des' to use the same to fonirytgg wines cb be fortify any wines, in accordance with commercial demands of foreign` °‘$°{,l_ 56, ,,_ 622, markets, when such wines are intended for exportation, without the °¤ggg<}g{&m om payment of tax on the amount of wine spirits used in such fortifi- ` cation, imder such regulations, and after making such entries, and executing and filing with the collector of the district from which the removal is to be made such bonds and bills of ladin, and giving such other additional security to revent the use of such wine spirits free of tax otherwise than in the flirtification of wine intended for cxporta· _ tion and for the due exportation of the wine so fortified, as may be prescribed by the Commissioner of Internal Revenue, with the ap- G proval of the Secretary of the Treasury; and all of the provisions of law ¤ppY;’Z§’§L, pmwm governinghthe exportation of distilled spirits free of tax, so far as applicable, s all apply to the withdrawal and use of wine spirits and the sup,msi,,,,,.,¤,_ exportation of the same in accordance with this section; and the Commissioner of Internal Revenue is authorized, subject to the a_p- proval of the Secretalxiy of the Treasury, to prescribe that wine spirits mtended for the fort' cation of wines under this section shall not be introduced into such wines except under the immediate sudpervision of an officer of internal revenue, who shall make returns escribing the kinds and quantities of wine so fortified, and shall affix suc stamps and seals to the packages containing such wines as may be prescribed by the Commissioner of Internal Revenue, with the ap- hy proval of the Secretary of the Treasury. Whenever transportation imI,i°c..-.-p.ga°§° ° of such wine is to be effected by land carriage the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe such regulations as to sealing packages and vehicles containing the same, and as to the su rvision of transportation from the point of departure, which int dliiall be determined as the place where such wine spirits may KZ introduced into such wines to the point of destination as ma; be necessary to insure the due exportation of such fortified wines: rovided, That where, in accordance with nsm¤a`¤1 tax an regulations of the Commissioner of Internal Revenue, with the afp- *"j",j}g"1§*°.§,_ proval of the Secretary of the Treasury, wines fortified under the ' provisions of this Act with brandy taxable at 55 cents for proof gallon are exported directly from the winery where forf ed, there shall be allowed an abatement or refund of tax equivalent to 55 cents per gallon on each proof gallon of wine spirits contained in such wine at the time of er ortation, which amount of wine spirits shall be ascertainedfxpybthelliigpoiéicmissioner of Ilpter-rural Revenge undgr re ations a rov y the cretary o the easury: e, Tlislll such wiriiapspirits on which abatement or refund of tax is allowed Lmmmm shall not exmed the total amount of alcohol in such wine over and above fourteen per centum thereof. _ _ Emmy °,sp,,,,¤_ "Sec. 49. That wine spirits used in fortifying wines may be re- von. 34. p. 215, covered from such wines only on the premises o a duly authorized “‘“°"°°°‘ ape-brandy distiller, and for the purpose of such recovery wine so gdrtified may be received as material on the premises of such a d1s— tiller, on a special permit of the collector of internal revenue in whose q,,S{¥.,°,‘i?°1 P°"'“* “* district the distillery is located; and the distiller will be held to pay P¤Ym°¤*°”°¤· the tax on the product from such wines as will include both the a coholic strength therein produced b the fermentation of the grape juice Pmw and that obtained from the addfed distilled wine spirits: Provided, neaauiisuon an That when application for such special ermit for redistillation shall "“"’“’· be made by the producer of any wines fiirtified with brand}; subject to the tax of 55 cents per proof gallon, before such wine s all have been moved from the premises of the winery where fortified and the redistillation is had under regulations made by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treas-