Page:United States Statutes at Large Volume 40 Part 1.djvu/1126

 1108 sixrrrirrn cosennss. srs. 111. err. 18. 1919. '¤;,§c$,jg€g@;§ggS?E”· Sec. 605. That in addition to the tax imposed by this Act on Aammmirrrirvaed distilled spirits and wines, there shall be levied, assessed, collected, "jme p_3m_ and paid, in lieu of the tax imposed by section 304 of the Reyenue ' Act of 1917, a tax of 30 cents on each proof gallon and a prpportionate tax at a like rate on all fractional parts 0 such proof g on on distilled spirits or wines hereafter rectified, purified, or refined in such manner, and on a.ll mixtures hereafter produced in such manner, that the person so rectifying, purifying, refining, or mixing the same 11-S·,S¤¤·3244»v·m is a rectifier within the meaning of section 3244 of the Revised promo. Statutes, as amended: Provided, That this tax shall not apply to Gm "x°°¥"°"· gin produced by the redistillation of a pure spirit over jumper erries and other aromatics. _ Floortaxtorstockon Upon all such articles heretofore produced, and which on the day bmi after the assage of this Act are held by any person and_ intended for sale, there shall be levied, assessed, collected, and paid a floor {lolx of 15 cenati <}n each riroof gallpn, apld a p¥oppfltionatedt§ at ia Spirits included. `-e rate on ractiona arts 0 eac 1*00 g OD; 811 SHG distilled spirits so held andp not containedp in the distillers’ original stamuped packages, or in bottles or other containers bearing the disf ers’ original labels, shaH for the purpose of this section be _ re%s$1_;led as rectified spirits. _ a,,§:§gj;‘{,?,'{¤éj‘,,,}’,,’?,§?f en the process of rectification is completed and the taxes mi. prescribed by this section have been paid, it shall be unlawful for the rectifier or other dealer to reduce in proof or increase m volume _ such spirits or wine by the addition of water or other substance; R°*”° ¥’°""““°‘* nothing herein contained shall, however, prevent a rectifier from using again in the process of rectification spirits already rectified T d mms and upon which the taxes have theretofore been paid. H.,,,?,’°.,,,§"},`rc,,°i’,r,r iu! The taxes imposed by this section shall not attach to cordials or °*¤°°**· liqueurs on which a tax is imposed and paid under section 611 or Blmding P°“"‘“"°· 6ri_’»6r12¢;;•6t;)1the mixing fandrfbleinding olf wines, wheigklsucih lcilendigilg is e ose o e ec m suc wines accor o omm - cial standards?iibIi· to blegids madi exclusively of two gr more pure straight whiskies aged in wood for a period not less than four years and without the addition of coloring or flavorin matter or any other, substance than pure water and if not reducedg below ninety proof: iiiiiiiiri- restriction. Provided, That such blended whiskies shall be exempt from tax under this section only when compounded under the immediate supervision of a revenue officer, in such tanks and under such conditions and supervision as the Commissioner, with the approval of Ummm mgmmm the Secretary, mayprescribe. _ _ to govern crater. All distilled spirits or wines taxable under this section shall be subject to uniform regulations concerning the use thereof in the manufacture, blendin, com ounding, mixing, marking, branding, and sale of whisky and rectifiped spirits and no discrimination whatsoever shall be made by reason of a difference in the character of the Ramnom material from which same may have been produced. Rulesforbusinemot, The business of a rectifier of spirits shall be carried on, and thé tax on rectified spirits shall be paid, under such rules, regulations, and bonds as may be prescribed by the Commissioner, with the Punishment M vb appéplval of the Secretary. mama. oever violates an of the provisions of this section shall be deemed to be guilty ofya misdemeanor and, upon conviction, shall be fined not more than $1,000 or imprisoned not more than two P““°“y°°" y6&1‘S, 8.¤d_ shall, in addition, be liable to double the tax evadédy together with the tax, to be collected by assessment or on any bond Exchange of stamps g1v8D· restricted. _ Sec. 606. That hereafter collectors shall not furnish wholesale hquor dealer’s stamps in lieu of and in exchange for stamps for rectified spirits unless the package covered by stamp for rectified spirits is to e broken mto smaller packages.