Page:United States Statutes at Large Volume 40 Part 1.djvu/330

 SIXTY-F1FrH CONGRESS. Sess. 1. cs. ea. 1917. 311 Distillery warehouse, s ecial bonded warehouse, special bonded re- "·*“ "*{G‘;§_’”"“‘ warehouse, general bonclied warehouse, general bonded retransfer, transfer brandy, export tobacco, export cigars, export oleomargarme angEi)Jip;(l•(ti.f(TrEiDllB1(12}(})ll;1);H?;Sal(?1l);’r of Internal Revenue, with the ,.§%z.,*$.;..‘iF°·· approval of the Secretary of the Treasiuy, is hereby authorrzed go i°‘i§*“"’* ii d1S**2¤¤abr2¥m» "°§°”.ié2‘§..i}i"§i;f€i.2ti1."2*E’.1i‘i.`§‘§'£.‘i1.° in is u en suc ac on ma e · tcon of] mgsleilrsktanks, pipes, gr gn; othicr alzgparlsgus fcci the purpoisfi tExP°uS°°,,¤S,a,,,ng, tet t, meers, an an iesan cc. iiedeggarty labor innhidigrlltltherietosslliah be at the expense olf ilie person, corporation, partnership, or association on whose premises the installa- Business mbiddm tion is required. Any such person, corporation, partnership, or asso- on mmcempinm. ciation refusing or neglecting to install such apparatus when sp required byhthe commissioner shall not be permntt to conduct busin ss suc remrses. F. I BS§;1dl130é7. 'lgllcattgc and aclfter the of tpis Acltt there ghaltlhbe $d.?¤¤,E§;;’0g§‘§“2§i‘ ° beer r,eer,ae oeranoer MMP-- $ilar‘l'nerm(e(i1t€•(d liq1i)di·, contairfing due-half per, cgntuni or more of alcohol, brewed or manufactured and sold, or stored_ in warehouse, Yong, p_ ,83_ or removed for consumption or sale, within the United States, by whateverbnarlrie such liquprés may; be calledim acdrtiqnto the tix now imposed y w, a tax 0 1.50 or_ every arre con aming no more _ than thirty·cne gallons, and at a hke rate for any other (cuantity or fclrmgnted liquors may blc `conveyccdcglitlécut paycligct of tai: fcc?] P°6'§_‘§‘§‘,‘,;f’{‘$5_ erew remiseswere rou acon ousmusrn iizeigher class establiiihed under the Act of October tlurdi mneteen hundred and thirteenhto be   as distrlling material, an the residuetfmm fs:chI:l1isti)1llat1qn, eontclaingg lzessb thandone-hallfi of onepercenumo co o yvoume w c is o euse mma_ng beverages, mag be manipulated gy cooling, flavormg, carbonatmg, settling, and  on the dist ery premises or elsewhere. H I um. mq to The removal of the taxable fermented hquor from the brewery naman. to the distillery and the ac-lperation of the  and removal of the ricisidue therlcfrog) sh _ be unda; phcesupleryiisron of sclclcl ogicer or o cars as the mmissioner o n rn eveuue s eem proper, and the Commissioner of Internal_Revenue, with the approval of the Secretary of the Treasury, is herebymauthorized to make such regulations from time to time as may necessary to give force and effect to this section and to safeguard the revenue. mm aw Sec. 309. That upon all still_wines, including vermuth and upcn .4aa1a'¢2.°1°i'§§¤°’ mj all champagne and other sparkling wines, liqueurs, cordials, artificial P'$'{,‘f§ of  or irpétation mine?] or gcmgyounds soédhas vgne, producectcl in or cp- P¤¤¢.¤;111¤· ort 'nto the `t tates an ere ter remov rom e gustom-house, place? of manufacture, cr from bonded premises for sale or consumption, there shall be levied and collected, in addition to the tax now rmposed bly law upon such articles, a tax equal to such tmc to be levied, co ected, and paid under the provisions of existing aw. S Eno. 310. That lclpcln pill articles specifiededinlpecfion lthree) hundreg hsiiiimrsxzlgi mkm an nine upon w c the tax now nnpos aw as een pai and which are on the day this Act is passed held, in excess of· twenty- five gallons in theaggregate of such articles and intended for sale, there gflcill be ievie, collected, and paid a tax equal to the tax 1m os ysuc section. gmc. 311. That upon all grape brandy or wine spirits withdrawn by f<>r}iT•r¤ii1¤sw%“ . . . . · 'l‘axon,dcublad. 8 producer of wines from any fnnt distillery or s ral bonded ware- v°1.ao,p.7s4. house under subdivision (c) of section four hundiiacd and go of the
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