Page:United States Statutes at Large Volume 40 Part 1.djvu/1131

 SIXTY-FIFTH CONGRESS., Sess. III. Ch. 18. 1919. 1113 accounting for the use of such wine spirits and for rewarehousing or m °" ”""““'“’~ for payment of the tax on any portion of such wine spirits which remain not used in fortif g pure sweet wines." Sec. 618. (a) That unalliil such re lations and upon the execution Domestic wines. of such notices, entries, bonds, ang`] other security as the Commis- Removalfor storage, sioner, with the approval of the Secretary, may prescribe, domestic °xYiZ§l'?°§©jf”§,°‘i%i?j wines subject to the tax imposed by section 611 may be removed ‘*"j’,j‘,*§°‘;,· ,,,0 from the winery where prodlirced, free of tax, for storage on other ’ ' bonded premises or from such premises to other bonded remises (but not more than one such additional removal shall be allldwed), or for exportation frofn the Unigdedditalties or §gr·use.as distillingrlmaterial at an r ar register f e : ver at the Prvviavdistilllir iilguing airy such wine as mlalterial shall, lsubject th the ro- aigiiierlirlifiualiigiaiiiy visions of section 3309 of the Revised Statutes, as amended, be held R"B·#“°°·33°"»¥’·°*’· to pay the tax on the product of such wines as will include both the alcoholic strengsh therein produced by fermentation and that obtained from e brandy or wine spirits added to such wines at the time of fortification. · · (b) Under regulations prescribed by the Commissioner with the VM for ¤¤¤¤¤v¤¤¤:¤ approval of the Secretary, it shall be awful to produce grape wines °°m°° on bonded winery premises by the usual method, and to transport and use the same, and like wines heretofore produced and now stored on bonded winery premises, as distilling material for the production of nonbeveraie spirits in the production of nonalcoholic wines, containing less t an % of 1 per centum of alcohol by volume, in any fruit brand or industrial distillery: Pro·mZded,Thatalla1ooholicspirits P~¤i•·>- so obtained at any industrial distillery shall be denatured, and all D°°°°°”°"°°°‘ spirits so obtained at any fruit distillery shall be removed and used only for nonbeveragp purposes or for denaturation. “ Sec. 619. That the co ection of the tax on imported still wines, meC;>:!¤¢¤¤¤ hy umnincluding vermuth, and s arkling wines, including champaxine, and v0i.a;,p.vie. · on imported liqueurs, cordlials, and similar com unds, may e made within the discretion of the Commissioner, withothe approval of the Secretary, by assessment instead of by stamps. Sec. 620. That whoever evades or attempts to evade any tax inhgixshpcwrfwamimposed by sections 611 to 615, both inclusive, or any requirement ir¤i.5s§pZm. of sections 610 to 621, both inclusive, or regulation issued pursuant thereto, or whoever, otherwise than as provided in such sections, recovers or attempts to recover any spirits from domestic or im- ,,p{',{°g“Y '°°°"°'*¤¢ ported wine, or whoever rectifies, mixes, or compounds with distilled 0¤¤¤rr•¤¤¤n¤z. spirits any domestic wines, other than in the manufacture of lrqueurs, cordials, or similar com ounds, shall, on conviction, be punished for each such offense by a filne of not exceedinig $5,000, or imprisonment for not more than five years, or both, an in addition thereto by a Pam], m M penalty of double the tax evaded, or attempted to be evaded, to be sm, Y °” assessed and collected in the same manner as taxes are  and collected, and all wines, spirits, liqueurs, cordials, or similar comrmds as to which such violation occurs shall be forfeited to the _ llliiited States But the provisions of this section and the provisions · R,,°‘§,.‘f_¥§,§Pd *"°“‘*‘ of section 3244 of the Revised Statutes, as amended, relating to recti- mas-¤$°"~32“·P·6z‘L fication, or other internal·revenue laws of the United States, shall not be held to apply to or prohibit the  or blending of wines subject to tax under the provisions of sections 611 to 615, both incl usive, with each other or with other wmes_ for the sole purpose of _ erfectin such wines according to commercial standards: Provided, €§’Q,°§°g,,,.,,,,,d my; That notliing herein contained shall be construed as prohibiting the @2- uw_ use of tax-paid grain or other ethyl alcohol in the fortification of V01.h§P· *21- sweet wines as defined in section 610 of this Act and section 43 of the Act entitled ‘*An Act to reduce the revenue and eqbu:1-lize duties on imports, and for other purposes," approved Octo 1, 1890, as amended by this Act.