Page:United States Statutes at Large Volume 40 Part 1.djvu/1129

 SIXTY-FIFTH CONGRESS. Sess. 111. Ch. 18. 1919. 1111 Src. 614. That upon all articles specified in section 611 or 613 *g}0,j;¤{a*;c¤;f d upon which the intemabrevenue tax now imposed b law has been stock on hand. paid and which are on the day after the passage of tliis Act held by any person and intended for sale, there shall be levied, collected, and paid a. floor tax equal to the diference between the tax imposed by this Act and the tax so paid. _ _ Sec. 615. That iapon all sweet wines held for sale by the producer ;0,%‘},;“,§_§Y‘” ““°° ”°' thereof upon the ay after the passage of this Act there shall be levied, assessed, collected, and paid aiioor tax equivalent to 30 cents per igroof gallon upon the grape brandy or wine spirits used in the crt cation of suc wine. Sec. 616. That the taxes  by section 611 or 613 shall be °,,S,,,°‘,},T‘.}’$‘,i‘},l,§§’,,“,,}"§‘i paid by stamp on removal 0 the wines from the customhouse, isgmm om mm winery, or other bonded place of storage for consumption or sale, and Pwdunai " every person hereafter producing, or having in his possesion or under his control when this title takes effect any wines subject to the tax imposed in section 611 or 613 shall dla such notice, describing the premises on which such wines are produced or stored; shall execute a bond in such form; shall make such inventories under oath; and shall, prior to sale or removal for consmnption, affix to each cask or vessel containing such wine such marks, labels, or stamps. as. the Commissioner, with the approval of the Secretary, may from time to time prescribe; and the  described in such notice shall, for the purpose of this Act, regarded as bonded premises. But the provisions of this section, except as to payment of tax and the R-8-»¤•·=¤**·M=¤ aflixing of the required stamps or labels, shall not apiply to wines held by retail dealers, as defined in section 3244 of the evised Statutes, nor, suzject to regulations £rescribed by the Commissioner, withthe exggrgwhmrym approv of the Secretary, all the tax imposed by section 611 a ply to wines produced for the family use of the duly regktered producer thereof and not sold or otherwise removed from the place of .manufacture and not exceeding in any case two hundred gallons per year. Srzc. 617. That sections 42, 43, and 45 of the Act entitled "An Act ,,,¥‘,,‘;Q*‘Yl¤¢ Pumwest to reduce the revenue and equalize duties on imports, and for other $01-M. pp. cm-az:. purposes/’ a proved October 1, 1890, as amended by section 68 of :a,§}hi2§’ " 56* v°" the Act entitled "An Act to reduce taxation, to provide revenue for the Government, and for other purposes/’ approved August 27, 1894, are gurther air-pplnded to reaél as follows: th me { mm, " sc. 42. at any pro ucer 0 ure sweet wines may use in e ,,,,,,,2,3, *1******* preparation of such sweet wines, undiar such regulations and after the V¤¤·¤?i>?i8)i“ M tiling 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 by any duly authorized distiller, and the Comm1ssioner of Internal Mggggyy *0* ¤¤l¤¤¤ Revenue, in determining the liability of any distiller of wine spirits to assessment under section 3309 of the Revised Statutes, is author- s.s.,»¤.azo¤,;tsu. ized to allow such distiller credit in his computations for the wine spirits withdrawn to be used in tortifying sweet wines under this Act. "Suo. 43. That the wine spirits mentioned in section 42 is the wm qmsasuasu. product resulting from the distillation of fermented graape juice, to l°l‘3°""°5‘ which water may have been added prior to, during, or ter fermentation, for the sole pur ose of facilitatingmthe fermentation and economical distillation thereof, and shall held to include the product from grapes or their residues commonl known as pc randy, and shall include commercial grape brandy which may¥ii.ve B¤¤<1ri¤¤¤¤¤•¤1· been colored with burnt sugar or carame ; and the pure sweet wine my ¤v••¢ *¤¤~ 4+ which may be fortified with wine spirits imder the provisions of this ` Act is fermented or partially fermented grape guice only, with the usual cellar treatment. and shall contain no other substance what-