Page:United States Statutes at Large Volume 40 Part 1.djvu/329

 310 SIXTY-FIFTH CONGRESS. Sms. I. Ch. 63. 1917. "“* ’“{G‘{g_"”"‘“*‘ ings on Jime Erst, nineteen hundred and seventeen, shall be paid by _ the person to whom the court delivers such distilled spirits at the L‘“‘“· time of such deliveg, to the extent that the amount thus delivered EMM mts _ exceeds the fifty g ons hereinbefore provided. _ Aaavumaipsx és. Sec. 304. That m addition to the tax now imposed or imposed bg this Act on distilled spirits there shall be levied, assessed, collecte, and paid astax of 15 cents on each proof gallon and afproportionate tax at a like rate on all fractional parts of such proo ga lon on all distilled spirits or wines hereafter rectified, purified, or refined in such manner, and on all mixtures hereafter produced in such manner, that the person so rectifying, purifying, renning, or mixing the same R·“··’°°·3""·p·6’“· is a rectifier within the meaning of section thirty-two hundred and Pm,,”_ forty-four, Revised Statutes, as amended, and on all such articles in Gin awww- the possession of the rectifier on the day this Act is passed: _Projmded, That this tax shall not apply to gin produced by the redistillatron of _ a %Vu_T`e spirit over juniper berries_and_ other aromatics. ,,,,1;°d,§c°“t,,°}!‘gng‘f‘u,§’,',§_?,$Z en the process 0 rect1fication_1s completed and the tax pre~ M- scribed by this section has been paid, it s all be unlawful for the rectifier or other dealer to reduce in proof or increase in volume such _ spirits or wine by the addition of water or other substance, nothing R°““"‘ *’°""““‘d‘ herein contained shall, however, prevent a rectifier from using agam in the process of rectification spirits already rectified and upon which _ the tax has theretofore been paid. d,§§,g'§l{§‘,°T‘s‘”m°°' The tax imposed by this section shall not attach to cordials or uT*:¤g¤id mm ¤= li ueurs on which a tax is imposed and paid imder the Act entitled vm. au, p. rss. "An Act to increase the revenue, and for other purposes," approved _, _ September eighth, nineteen hundred and sixteen, nor to the mixing $@,P3{,',_,f$? and blending of wines, where such blending is for the sole psurpose of erfecting such wines according to commercial standar_, nor to blends made exclusively of two or more pure straight whiskies iged in wood for a period not less than four years and without the di- P i tion of coloring or flavoring)matter or any other substance than p1u·e wmnqiresuieueua water and if not reduced elow ninety proof: Promklad, 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 téhe Commi§.sii1<;nei·`r of Internal Revemie, with the approval of the . ecretary o e easury, may prescribe. eelgélwrlmmtigiielium All distilled spirits taxable under this section shall be subject to uniform regulations conceming the use thereof in the manufacture blending, compounding, mixing, marking, branding; and sale of whisky and rectified spirits, an no discrimination w atsoever shall be made by reason of a difference in the character of the material Rwmm from which same may have been produced. nursrerbusimmr. The business of a rectifier of spirits shall be carried on, and the tax on rectified spirits shall be Gpaid, under such rules, regulations and bonds as may be prescrib by the Commissioner o Internal out M vb Revenue, with the approval of the Secretary of the Treasury. ' num. Angdperson violatugg any of the provisions of this section shall be deem to be guilty o a misdemeanor and, upon conviction, shall be Dmbm mx M my fined not more than $1 000 or imprisoned not more than two years. sam. He shall, m addition, be liable to double the tax evaded together Exchange of mm with the tax, to be collected b§ assessment or on any bond given. resmaax. ps Sec. 305. That hereafter co ectors of intemal revenue s all not furnish wholesale liguor dealer’s stampls in lieu of and in exchange for stamups for recf ed spirits unless the package covered by stamp St Q dg for rect ed spirits is to be broken into smaller packages. ,,,,,,§f‘p` ‘ °°"` The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized to discontinue tlhe use of the following stamps whenever in his judgment the interests of the Government will be subserved thereby: