Page:United States Statutes at Large Volume 40 Part 1.djvu/1125

 SIXTY-F IF TH CONGRESS. Sess. III. Ch. 18. 1919. 1107 law must be paid before such spirits are removed from the distillery TAX °” ”m”°‘¤ premises, or from general bonded warehouse in the case of spirits transferred thereto, except as otherwise provided b law. Under such regulations as the Commissioner, with the approval of Ouygggggte the Secretary, may prescribe, distilled s irits ma hereafter be ps` drawn from receiving cisterns and deposited in distilliery warehouses without having affixed to the packages containing the same, distillery warehouse stamps, and such packages, when so deposited in ware ouse, may be withdrawn therefrom on the original gauge where the same have remained in such warehouse for a period not exceeding thirty da from the date of deposit. Under such reguliilions as the Commissioner, with the approval ,,,§·*,,°°",‘§v,,,{§{,,,,, °“;;{ of the Secretary, may prescribe, the manufacture, warehousing, gtmpged fr¤¤¤ ¤¤¤¤ re withdrawal, and shipment, under the provisions of existing law, of nc wm ethyl alcohol for other than (1) beverage purposes or (2) use in the manufacture or production of any article used or intended for use as a beve e, and denatured alcohol, may be exempted from the' R·S··“°°·3283·P·“”’· prgplisicgisriil section 3283hof lthe Revise;11 Stéatiiteséec b E ti I e mmissioner, wit the approv o~ the re, may . ‘°mP °'“ °""“f regulations exempt distillers of ethyl alcohol, for use iiiage produc}; ms'u°nb°vmges'°tc tion of munitions of war, or for other nonbeverage purposes, from so much of the provisions of sections 3264, 3285, or 3309 of the 33,}*,·B··f?,g?·,,‘§'g_‘·“““f°· Revised Statutes, and Acts amendatory thereof, respecting the V6f)g¤. p-781 survey of distilleries, the period of fermentation, the filling and emptying of fermenting tubs, and assessments, as, in his judgment, may be expedient: Promkled, That the bond prescribed m section §&·;,_b°ud 3260 of the Revised Statutes shall, in the cases herein provided, as.,¤w.s2so,;3.s2a, be in such sum and contain such further conditions as the Commis— sioner may rerhuire. _ _ _ Em I mom Sec. 603. That under such regulations as the Commissioner, rze¤ii>va1rn»¤`¤r¢¤ with the approval of the Secretary, may rescribe, ethyl alcohol of §{,‘;’§,§,°“‘¥u$f,Q’{,‘{§_P“”*~ not less than 180 degrees plrgoof, produced) at any central distilling and denatur` plant estab hed under the provisions of subsection 2, paragraph1§ of section IV of the Act entitled "An Act to reduce V<>1.38.r¤·199- tariff duties and to provide revenue for the Government, and for other purposes," approved October 3, 1913, may be removed from such plant to an central denaturing bonded warehouse for denaturation, or may, before or after denaturation, be removed from such plant or from such denaturing bonded warehouse, free of tax, for use of the United States or for shipment to any nation while engaged against the German Government in the present war, and the removal herein authorized may be made in such tank vessels, tank cars, drums, casks, or other containers as may be approved b the Commissioner. It shall be lawful, under regulations prescribed by the “‘““¤°*‘"°"°"°°· Commissioner, with the approval of the Secretary, for an allowance to be made for leak e or lliss Sly unavoidable accident and without fault or negligence 2% the disf er, owner, carrier, or his agents or employees, which may occur during the transportation of such spirits or while the same are lawfully stored on either of the premises herein described. _ Sec. 604. That upon all distilled spirits produced in or imported st§2§°§,§°{,§§§?°§P'}L‘; into the United States upon which the internal—revenue tax now b°"°*'·*g° “S°°· imposed by law has been aid, and which, on the da after the passage of this Act, are held by any person and intended for sale or for use in the manufacture or production of any article intended for sale, there shall be levied, assemed, collected, and paid a floor tax of $3.20 (if intended for sale for beverage purposes or for use in the manufacture or production of any article used or intended for use as a beverage) on each proof ga.llon, and a pro ortionate tax at a like rate on all fractional parts of such proof gall)on.