Page:United States Statutes at Large Volume 39 Part 1.djvu/805

 784 SIXTY-FOURTH CONGRESS. Sess. I. Ch. 463. 1916. ¤¤¤·*·¤“’°“ d Octob t t d, nineteen hundred and fourteen, to uns l1)pel):;i¥l(ier thirt;lliril:l’un1)i1·;:l’x1i1 hundred and sixteen/’ has been as- B°'““°”’“l°' sessed, the tax so assessed shall be abated, or, if paid, refunded under such relgulilations as the Commissioner of Internal Revenue, with the approv of the Secretary of the Treasury,_may prescribe. ,,,,S,‘§§,§§,,}°,,;",‘§,,,°,Q'Z,‘,,§’,‘Z (lb) That the taxes imposed by this section shall be paid by stamp •·*1>¤¤*¤¤•· on removal of the wines from the customshouse, winery, or other bonded place of storage for consumption or_ sale, and every person hereafter producing, or having in 1115. possession or imder  control when this section takes effect, any wmessubject to the_ tax imposed in this section shalrléileczgch notitieéhdegchiglliing the tpreniisesdon whicg h rsto · execu a on in suc ?:)lI?I1l;:lll138fl gdk? sucilh inviiantories imder oath; and shH‘, prior `to sale or removal for consum tion, affix to each cask or vessel containing such wine such marksglabels, or stamps as the Commissioner of Interpal Rieyenute; Eh the approval gfttilhe Secretary1r;f;c 'li‘r;auas*;:1ryi{ ma rom ime e prescribe· an e premises c E notice shall, for the purpose of   section, be regarded as bonded d§Y3TfZ`iti'sy man premises. But the prgvisions dofah this subdiv%sip1n of this section, fm; _, ecetasto aymentotaxan eafIix1ng` o_tereq' stamps é S W 3244 P oi-; labels, shall not aplply to wines held by retail dealers, as defined Pmwd ( r in section thirty-two nmdred and forty-four of the Revised Statutes use ° hwy of the_llnited States, nor, subject to regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treas, shall the tax imtposed by this section apiply to wines produced fofuthe family use of e producer thereof an not sold or snmp, to be pm otherwise removed from the place o manufacture and not exceeding mm- in any case two hundred gallons per year. The Commissioner o Internal Revenue is hereby authorized to have prepared and issue Tmpmry pm,,_ such stamps denoting payment of the tax  by this section sims- as he may deem requisite and necessary; and until such stamps are provided the taxes imposed by this section shall be assessed and colected as other taxes are assessed and collected, and all provisions of law   to assleesdsmenthand collection of tgxestisg far as applicable, are ere y exten to the taxes imp y section. h,Q‘Z`,.§§,**§,’,‘§€¥&‘, {Z; (c)_That under such regulations and official suplervision and upon g’,{‘*°d‘*],•?}}f*¤ Y "*“° the giving of such notices, entries, bonds, and other security as the g Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, any producer of wines defined un er the provisions of this section or section four hundred and one of this Act, may withdraw from any_fruit distillery or special bonded Pmm warehouse tgrape brandy, or wine spirits, for the ortification of such ruavmror. wines on gdpremises where actually made: Provided, That_ there shall be levi and assessed agamst the producer of such wmes a tax of 10 cents per proof gallon of grape brandy or wine spirits so used by him in the ortiiication of such wines duringiltihe preceding No mmpmmmm month, which assessment shall be paid by him wit six months tax. from the date of notice thereof: Providedfurtlwr, That nothing herein contained shall be construed as exempting any wines, cordials, %iquem·sl¥' or similar compounds from the payment of any tax provided F°"“"“'”’“'°“'°°‘ Olfblaf. sl2cl;€i<(iiisi)riorty two fort three d f rt ii f th A t f 'es. _ ‘ · 8.11 Oy—VB0 B C0 p. 210. sixty-eight of the Act of August twenty-seventh, eighteen hundred Useofwmspkmby an:iéiB;iet;gfor111`%a?;.renfmthe:r ameniled to read as follows: _ p,§d,,,,,,,ii0m etc i _. { a y pro ucer o pure sweet wines may use in the \,gE¤1¤ 38, .p_ —m’ prepare ion o such sweet wines, under such regulations and after summed. the filing of such notices and bonds, together with the keeping of such records and the rendition of such reports as to materials and products as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, wine spirits produced
 * §j>;8%gg; Qctober first, eighteen huhdredy and ninety, as amended by section