Page:United States Statutes at Large Volume 40 Part 1.djvu/1133

 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. 1115 his jpdgment it may seem expedient to do so: Provided, That where, ’;§m§>gN¤E"E¤*°¤¤· in the manufacture of wine, artiicial sweetening has been used the ussmiiomaco from wine or the fruit pomace residuum may be used in the distillation $fi.t}l`§§’T“"" "°°°°“"d of brandg, and such use shall not tprevent the Commissioner of Internal evenue, with the approval o the Secreta of the Tr·easm·y, from exempting such distiller rom any provision olpthis title relating to the manufacture of spirits, except as to the tax thereon, when in _ _ his judgment it may seem expedient to do so: Arid provakied further, s,,f§,‘},‘},‘,§;°'},,cf" s“¤*' That the distillers mentioned in this section may add to not less than ' five hundred gallons (or ten barrels) of grape cheese not more than five hundred gallons of a sugar solution made from cane, beet, starch, or corn sugar, 95 per centum pure, such solution to have a saccha— rine strength of not to exceed 10 per centum, and may ferment the resultant mixture on a winer or distillery prembes, and such fermented product shall be regarded as distilling material? G, Sec. 626. That distilled spirits known commercially as gin of B?{u,,gi,, bond ,0, not less than 80 per centum proof may at any time within eight °‘$*g{g,, nm years after entry in bond at an distillery be bottled in bond at such ` distillery for export without the payment of tax, under such rules and regulations as the Commissioner, with the approval of the Secretary, may p`r};escribe. F _ Sec. 627. at section 3354 of the Revised Statutes as amended .;;·e;;·;;e·;;;;·;;e;r,_ by the Act approved June 18, 1890, be, and is hereby, amended to "'{!;§,'·p_m_ read as follows: _ NSec. 3354. Every [person who withdraws any fermented liquor from any hogshead, arrel, keg, or other vessel upon which the §g{‘“‘“°”°*b”'°'*°S- proper stamp has not been affixed for the purpose of bottling; the V¤1·39,1¤•-789- same, or who carries on or attempts to carry on the business 0 bottling fermented liqucrin any brewery or other place inwhich fermented liquor is made, or upon any premises havingloommunication with such brewery, or any warehouse, shall be -1ia le to a fine of-$500, and the property ·used in such bottling} or business shall b‘e liable to forfeiture: Provided, however, That t 's section shall not be con- 11;s?:i°iii.°é, •re.,m¤e strued to prevent the withdrawal and transfer of unfermented, §g{“b,f’,,‘$'£{§,%¢’· partially fermented, or fermented liquors from any of the vats in ’ ` any brewery by way of a pipe line or other conduit to another building or place for the sole purpose of bottling the same, such pipe line or conduit to be constructed and operated in such manner and with such cisterns, vats, tanks, valves, cocks, faucets, and gauges, or other utensils or apparatus, either on the premises of the brewery or the bottling house, and with such changes of or additions thereto, “"¤'*‘°"°°*·°*°· and such locks, seals, or other fastenings, and under such rules and regulations as shall be from time to time prescribed b the Commissioner of Internal Revenue, subject to the approval ofv the Secretary of the Treasury, and all locks and seals prescribed shall be provided by the Commissioner of Internal Revenue at the expense of the _ United States: Provided further, That the tax imposed in section ,'Z,Q;‘{;’,f’,,, 0, mm 3339 of the Revised Statutes shall be aid on all errnented liquor mg S am 651 removed from a brewery to a bottling iiouse by means of a pipe or .4}.¢éZs;$i1oo.’p` ' conduit, at the time of such removal, by the cancellation and deface· s,,?,§§’,‘f‘“‘ °' °‘*'"°:°‘* ment, by the collector of the district or his deput, in the presence of the brewer, of the number of stamps denoting the tax on the fermented li$uor thus removed. The stamps thus canceled and defaced shall be 'sposed of and accounted for in the manner directed by PMR mt mb the Commissioner of Internal Revenue, with the approval of the tions. Y Secretary of the Treasury. And any violation of the rules and regulations hereafter prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, in pursuance of these plrovisions, shall be subject to the penalties above provided by t `s section. Every owner, agent, or superin-