Page:United States Statutes at Large Volume 39 Part 1.djvu/807

 786 SIXTY-FOURTH CONGRESS. Sess. I. Ch. 463. 1916. “”°;'·xg'f°'° shall not be used to fortify wines except at a certain distance prescribed by him from any distillery, rectifying house, winery, or other establkhment used for producing or storingudistilled spirits, or for naaking cir saouriilng wmes ciltihialr thinfwlipgs w `ch gre so ortiiied, and t atint e `dmginw `c suc o cationo winesispracticed no wines or spirits other than those permitted by this regulation shall S M mb mm  stored m any room or part of the building in which fortification of ¤uii§$¤¤ul» emgm. wmes IS. practiced. The use of wme spirits for the fortification of sweet wmes under this Act shall be under the immediate su rvision of an_oiHcer of mternal revenue, who shall make returns dlsgcribin the kinds gud lcguanultiies ofkwine so fortified, ailild shall ajiix such sampsan sea tot e ac agesconta.1n1$g' suc wincsasmaybe in- presciiibeidtky gh; Commi%siolper'1§; Intern illleylenue, with the ap- .mg¤nu¤¤¤¤d rovao e retaryo te as ·an teCommiss` f "’°°“°“‘ lhternal Revenue, with the approval oluthe Secret of the 'l‘i·ii;§rIir0 . . tg . . **17 Y sling!] plrovide by regulations hgntiime mthixlgcwhicih wines so fortihed wi e wine spirits so wit wn ma su 'ect to f, and for Enal accounting for the use ofv such wiiie spirilalsisldiicduiiilr rewarehousing or for payment of the tax on any portion of such wine Mmmm of dw spirits which remain not used in fortifying pure sweet wines." ,,,,,6,, wig; yo, sm. Thatt undeg sugsh regéilatipns and upon th; execution of such we no ices en nes on an other security as the Commiss` f Internal Revenue, withi the approval of the Secretary of the 'l‘i·(eii§1li1·;, may prescnb¢;;cdomest1<:1v;1rnes sgbject to the tax imcposed by this sec ion may remove om the winery where ro uc d, f f Pmtm tax, for storage on_other bonded  or frompsaid peiemisfzg go Lmwm other bonded premises: Provided, at not more than one such ad- For ¤¤¤r¢,¤¤·~ ditional removal shall   allowed, or for exportation from the United States or for_use as distillmrghmaterial at any regularly registered dism';`y_,.{ZQg¤dj¤;g•,,,d°j§* t1llery_: Provided, hpwcvcr, at the distiller using any such wine as R.S.,sec.3309,p.64l. material shall, subject to the provisions of section thirty-three hundred and nine of the Revised Statutes of the United States, as argfnélecl; be held to pay the tax on the product of such wines as will irsonumed 33; tgzaalcohfcailzc spgength tiherem produced blydfelrmenta- _ m e ran or `ts Tu on swkuug  Iguxhg timguofl fortification. Y Wme SP1!} a e tosuch w1s¤s,»e._ _ e_ upon _ omestie and imported  win li urs ~,f°‘-’·*‘·¤*~·**··°*¤°¤°· cord1als,_and similar c0n;§ounds remainingsih the andsilsof (gezlexs when this section takes ect, or thereafter removed from the place of manufacture or storage for sale or consumption, there shall be levied cmmpagm ang!pa1d,hbg*it3.mp, taxes as followszf h eac 0 eoro ercontain k' ` A mom 3 cents on each one-half pint or (l'Iraii:t§>:I;1lihargegtti or Spar Img wma, Bm? Y °°"’°“* On ewh bottle or other container of artiiiciall carbonated wine Li 1§ cents on each one·half pint or fraction thereof? ’ em ‘¤"““”· °°““°’“· On each hottle 01* other container of liripeurs, cordials, or similar compounds, by_whateyer name sold or o ered for sale, containing sweet wine, fortified with grape brandy under the provisions of parag£ap(%f(c) of this section, 1} cents on each one—half pint or fraction _ _ e . _ _ K,§i",,‘Q,§’,‘g§"@“,§’§,igQ,,°§*y rThe impolged by this section shall not apply to wines, liquems, VOL mpi M gwgg ·S6c0<;1nl w _ ch the tax im d by the Act approved October _,,,,,’p_,_ _ y _, mneteen hundr and fourteen, entitled ‘*An Act 1,0 increase the mtemal revenue, and for other p1u;poses," and the joint resolution approved December seventeenth, nineteen hundred and fifteen, entitled "Jomt resolution extending the rovisi f th A entitled ‘An Act to increase the internal revenug and id); gthere poses, approved October twenty-second, nindteen hundred land hwg? ;;;i3)§;0;1;;hI¢:‘Pthirty·Emt, nmeteen hundred and sixteen/’