Page:United States Statutes at Large Volume 41 Part 1.djvu/339

 318 SIXTY·SIXTH CONGRESS. Sess. I. Ch. 85. 1919. Doubh mx em H shall be issued in advance, but upon evidence of such illegal manumanufacturedi ’ facture or sale a tax shall be assessed against, and collected from, the person responsible for such illegal manufacture or sale in double the . mw amount now rovided b law, with an additional penalty of $500 on Payment no im, P y oay,o¢o. retail dealers and $1,000 on manufacturers. The payment of such tax or penalty shall give no right to engage in the manufacture or sale of such liquor, or relieve anyone from criminal liability, nor shall this Act relieve any person from any liability, civil or criminal, here- C0 K Tu tofore or hereafter incurred under existing laws. ooa.§,'l'°mls° ° °` The commissioner, with the a proval of the Secretag of the Treasury, may compromise any civilp cause arising under t is title before brmgipg action in court; and with the approval of the Attomey Egger he mgird compromise any such cause after action thereon has n commen. o.l.‘¢‘{§.§2‘§.’L. &f..&:.{ S1nc.36. rr aniy provision or tos Act shall be held invalid it Saou °"’°”‘ not be construe to invalidate other provisions of the Act. o¢¤;ir'i°i¤SSii;iiu.`m° °f Sec. 37. Nothing herein shall prevent the storage in United States bonded warehouses of all liquor manufactured prior to the taking effect of this Act, or prevent the transportation of such liquor to such warehouses or to any wholesale druggist for sale to such uggist for_purposes not prohibited when the tax is paid, and permits may Mm, rs O , be issued therefor. authorized beverages A manufacturer of an beverage containing less than one-half of “§,,f,{,,,§‘€{{},‘,,°,‘§,,l¥""l‘°' 1 per centum of alcohol by volume may, on making application and giving such bond as the commissioner shall perscribe, be given a permit to develop in the manufacture thereof y the usual methods of fermentation and fortihcation or otherwise a li uid such as beer, md mwmw aleglporter, or wine, containing more than one-hall of 1 (per centum mg. °° of cohol by volume, but before any such hquid is with rawn from the factory or otherwise disposed of the alcoholic contents thereof shall under such rules and regulations as the commissioner may pre- Pr _ scribe be reduced below such one-half of 1 per centum of alco ol: nxiioos lor is Promkied, That such liquid may be removed and transported, imder ¤*°'°‘» °°°· bond and under such regulations as the commissioner may prescribe, from one bonded plant or warehouse to another for the urpose of usooyocimpanies. having the alcoho extracted therefrom. And such liquids may be developed, under permit, by persons other than the manufacturers of beverages containing less than one-half of 1 per centum of alcohol by volume, and sold to such manufacturers for conversion mto such Mfg; °¤ ° ‘ ° °** °’ beverages. The alcohol removed from such liquid, if evaporated and ' not condensed and saved, shall not be sub`ect to tax; if saved, it °'°‘""°'°°`ym°°”' shall be subject to the same law as other alcoholic liquors. Credit shall be allowed on the tax due on any alcohol so saved to the amount of any tax paid upon distilled spirits or brand used in the fortifica- Spm,5 ,,1 mmed tion of the iqpor rom which the same is saved. wines used pr, nw; When forf ed wines are made and used for the production of nonl’.S’§§§’?‘° °°° °' °° beverage alcohol, and dealcoholized wines contaimngh less than one- ,,_w,m,m,,md wm, half of 1 per centum of alcohol by volume, no tax s all be assessed mexaiszsilwiues. or (paid on the spirits used m suc fortification, and such dealcoholize wines produced under the provisions of this Act, whether carbonated or not, shall not be sub act to the tax on artificially carbonagid or sparkling wines, but shall be subject to the tax on still wines o . agfliliiisrogsuuthor Yii any case where the manufacturer is charged with manufactur- Bmhm 0, pm, on ing or selling for beverage purposes any malt, vinous, or fermented manufacturer oo ro h uids containing one-half of 1 per centum or more of alcohol by ’“°°"°“° ““°“g‘“‘ vglume, or in any case where the manufacturer, having been permitted by the commissioner to developla liquid such as ale, beer, orter, or wine containing more than one- alf of 1 per centum of alcohol by volume in the manner and for the purpose herein provided, is ch ed with failure to reduce the alcoholic content of any such liquid lligow