Page:United States Statutes at Large Volume 41 Part 1.djvu/342

 SIXTYSIXTII CONGRESS. Sess. I. Ch. 85. 1919. 321 Alcohol lawfully denatured may, under regulations, be sold free of Tex °X°mP“¤¤· tax either for domestic use or for export. Nothing in this Act shall be construed to re uire manufacturers DiS°m°d "“°g‘“‘ of distilled vinegar to raise the proof of any ailcohol used in such manufacture or to denature the same. Sec. 1 1. Alcohol produced at any industrial alcohol plant or stored fo? "§l$g§{u{°;i1g°1°$£°1 in any bonded ware ouse may, under regulations, be withdrawn tax “°° 0* °¤¤· i ii free as provided by existing law from such plant or warehouse for transfer to any denaturing plant for denaturation, or may, under regulations, before or after denaturation, be removed from any such plant or warehouse for an lawful tax-free urpose. Spirits of less proof than one hundred, and sixty degrees may, P’°°‘“u°`”°d· under regulations, be deemed to be alcohol for the purpose of denaturation, under the provisions of this title. Alcohol may be withdrawn, under regulations, from any indus- h0§"*g}d’*g_‘;$f,r*;f¤f;;*{ trial plant or bonded warehouse tax free by the United States or any ¤tc-,us¤fr¢¤¤mx. ’ governmental agency thereof, or by the several States and Territories or any municipal subdivision thereof or by the District of Columbia, or for the use of any scientific university or college of learning, any laboratory for use exclusively in scientific research, or for use in any hospital or sanatorium. ~ _ But any person permitted to obtain alcohol tax free, except the m;§§Z”atf° t° p`”°h°s° United States and the several States and Territories and subdivi- ‘°°P“°“S· sions thereof, and the District of Columbia, shall first aggply for and secure a permit to purchase the same and give the bon prescribed Am 309 under tit e II of this Act, but alcohol withdrawn for nonbeverage ’p' ' purposes for use of the United States and the several States, Territories and subdivisions thereof, and the District of Columbia may be purchasedeand withdrawn subject only to such regulations as may be prescribed. . GENERAL mzovrsions. G¤¤¤¤¤1¤¤**=*¤¤¤- Sec. 12. The penalties provided in this title shall be in addition to saiiiiiiiiziii hmm m any penalties provided in title 2 of this Act, unless expressly otherwise therein provided. — Rogmtim gm ,0 Sec. 13. The commissioner shall from time to time issue regu- be pr¤sc¤b¤<1.' ' lations re cting the establishment, bonding, and operation of _ industrial ggohol plants, denaturing plants, and bonded warehouses D°*·°““*’°°‘°°d· authorized herein, and the distribution, sale, export, and use of alcohol which may be necessary, advisable, or proper, to secure the revenue, to prevent diversion of the alcohol to illegal uses, and_ to place the nonbeverage alcohol industgr and other industries using such alcohol as a chemical raw materi or for other lawful upon the highest possible plane of scientific and commercial e ciency consistent with the interests of the Government, and which shall insure an ample su ply of such alcohol and promote its use in scientific mgrggggygl <;fw¤¤i¤¤- research and the development of fuels, dyes, and other lawful products. ` Sec. 14. 'Whenever any alcohol is lost by evaporation or other auawamsw evapshrinkage, leakage, casualty, or unavoidableeause,  distillation, °“‘“°"’ "°""""· °°°· redistillation, denaturation, withdrawal, pipmg, shipment, warehousing, storage, packing, transfer, or recovery, o any such alcohol the commissioner may remit or refund any tax mcurred under existing 11,,,,,,,, .,;m_ law upon such alcohol., provided he is satisfied that the alcohol has _ not been diverted to any ille al use: Provided, qlso, That such allow- °mp¤m_ ance shall not be granted  the person claiming same is indemnified against such loss by a valid cla1m of msurance. { _ Sec. 15. Whoever operates an industrial alcohol plant_or;_a dana- , (rung plant without complying with the provisions of this title and mis ‘ •· lnwf regulations made thereunder, or whoever  or attempts to withdraw or secure tax free any alcohol subiect ta. tu, or