Page:United States Statutes at Large Volume 44 Part 1.djvu/784

 § M8 rum za.-·-.zxm scrling the kinds and gamma at wine so fcrtihd. shal1a&xs¤&smmpsa11d&lstc®pa¢k@c®@1¤z` s¤&"W@`s{ may be prescribed by tm Ccmmimikma éf I¤·°· tem;} Bevwm, with the appmval of the Secwry of the {Erm ary; and the Gcmqaiwoncn of Ihtemhl Reve;_1,m,_» with the apmoml at the Secretary of the Treasury, shall pmvialc by regulntlhné  time within whi& wines su fcrtlhed with the wma  ~w withdnwu may he subject to `lmecucn, and for mul aswumihg for the use at such wine spirits and fur rcwn   cr fc? payment of the tax 9:1 inyvwtftion of .$ch_A éiue wgib whiteh remhiu not _®ed th fortifylug pure swwt www, {Get. 1, IW), c. 124i, § 45, % Stat. W; Oct, 22, 1914, c. $1, S 2, 3*8 Stat. 747; Sept. 8, 1916, c. 463, 5 402(c)·, w Stat. W5; Feb.`24, 1919, c. 18, 5 817, 40 Stht. 1112.) ·· . 448. Renewal of &n& wihm ts   m·c¤kes;gt•x  ¤ product af wines used as matcria.l.—-Under such regulations and umu tha execution of such hcticw mmm bonds, and odacr mcurity as the Cdmmiwionex of Internal Rcirexme, with me awravai at the Secretary of the Treasury, my prescribe, d c wma. subject ·tc~th¤e· tix immd by sgctioh- 442 of this Gm may m removed from the winery when 'proemcm, free of tax, for storage on other beaded premisw OI f1'5Ha sud: wcmlses to ether bonded pmmisw (but not more than one meh additimml removal shall m allowed), or for exportation from me United States or for use as distilling material at any regularly registered dlstilléry; {but the distlller using any such vim as material khsll, gubjcct to the provlgicms of section 320 of this title, he held to pay the tax on- the pmdsict oft. such wines as will include both the alcgoliollc sti·ength theréin pro-‘ duced by fcrmmtaticu and j that wtai ned from the brandy or wine spirits géded to such ~ wines at the time of foruhcntiont (Feb. 24,-1919, c. 18, { 618(a), $0 Stat. 1113.) _. » 449. “-Pradwian of gripe wing an Mudd Premises aw for distilling mnterigl fbrhoxnalcoholic wines.-—— Under regulations prescribed by the Commissioner; of Internal Revenue, with the approval of the Secretary of the Treasury, .. it shall be lawful to produce grape wines on bonded winery gremiscs by the usual methqd, E1?} to transport and use the um, and like wims .pr0duc~cd d stored on bonded winery gh we ,·cn ,Febma;y 24, 1919, as   material for th¢“ mmupdon of D0i3®V=&"§§€ spirits in the prodactlmi `of ncaalmholic wines,  less than 0ne·hnlf of 1 pc1·_ centum of alcohol by mmm, in any fruit brandy cg.} iudustklal distillery. All alcoholic spirits so obtained at may industrial  tiiléir? shall be éemmyw, add all spirits so obtained it my {mit distillery shall be removed and used emly far nchbcvenge pmposes or fm: demtumticxi. (Feb,. 24, 1919, c. 18, { 618(b), 49 Stat. 1113.) I . K · ‘ ’ `· · l · 55. Tu an dsneéc td, lhported sp•rlt&g w&.—-Upon tm following nrticlu pmduced in/gr` imported luté the United States after February 24, 1.919, or whim QQ Fwruary 5, 1919, were ou my   or other beaded  iws or in transit thereto or at my customhouse, there shall be levied, collected, and paid ta.ms% at mtu na fellows, ~ whéxi sold; or remevcd for consumphma 0: mls: » · — l Qu each bottle or ether cmntnlner of chgmpaghe or sparkling wine; 12 cents pn zack qh.e·-·half pint or fractiim thereof ;. ·· 011 meh Mttle hr cther cemtainm of artitlcihlly enrbqnated 1 wine, 8 cunts an aah pint or fkncmh wm; X · Gu cagzh. bottle sz ether contéixier of lmueura. ccrdlals, or dmilar ccmpmimds, by whatever name sold as www for sale. ccataiulw sweet sdm fartiéed with gram brandy, 8 cents on meh o¤e·half pint czj fnctlma thereof. } The tax    by this section shall, ih the casa of any m:tic1e_ upon whlch a. mrrmcndlug lhtemal-mvenm tix ls nctherwise  by law, be in lieu of such tax.- (Fab. 24, 1919, c. 18, G 613, 40 Stat. 1110.) {

mu:. aavmvos 770 451. Floor · tax, on still und sparlhng vine—st—-Upon all arti-` cle! ipecmed ia section  or 450 of this title, EPW which the lntemabrevmae Stax  by lin prior to aéaraary 24, 1919, had been mid and which were held oa F rmry 5. 1919, by any person and intmded for sale, that mil he levied, cob 1ected,_and pald a door tax equal to the dmerw between the tax imposed by this chapter and the tax so med. (Fen. 24, 1919, c. 18, S 614, 40 Stat,. 1111.) l · ‘ 452. Paynat of tax hy slab; stanpa; notin, head, gw ·hyontqrleg;   by retailer; or   for wfnnily asc.--—The tax mmm by section 442 or 459 ot this title, ohall be paid by stampion removal of the winm  the house, winery; or other  place of- storage for eonenmp,. tion or sale, and every person  or having in his possmlon e or under hte control. on Fehrmry 24, 1919, any wines subject to the tax imposed in secéon H2 or 450, shall ole such notice, lbing the premlx on which such wines are produced. or stored";`shaIl execute a_ bm M sud form; shall make anchainvmtorla under oath; and shall, prlor to sale or removal for  am: to each me or vessel containing such wine such imarks, labels; or stamps as the Commissioner of Intanal Bevwne, with the approval »ot the Secretary of the   may from Game to time prdcrlbe; and-thepremises dxlbed in buck mice mall, tw thepnrpom ot this mapterbe regarded as boom  ts¤. ,Bnt the provisions ot this section, except as to @@1; oi tu and the atlixing of the required stamps or lahek, Saw mt apph to wines held by retall dealers, as dehned in ummm to 295 c of this 7 title, nor, subject to regulations   by the cmmlssioner, with the approval of the Secretary} shall the tax imposed · by section 442 apply to WiB¤! Produced for the family use ot   duly registered producer     not gold or otherwise remored from the `plnee of manatactnre nm not ex·    in any mae two heaareopuoos-per»ye•:. (rea 24, 1919, c.—I8,·§ 616, 40 Stat. 1111.) _. _ _ . ’ =453,.Qolmtion"of._tax :1n_i¤§ed· MH wines, winu, and inport&   by  m.-—The eolluttwa of the taxQ on imported   including   nw sparkling wines, including champagne, and on   lioaeara cordials, aad`—alxnilar.`compoaada, roar be made   the dtse V gcretion ot the  · of aIa@l   with the approval. of the Secretaryoi the,Tre•oury, by  .:<=~»a<¤a»=a~ a  ia·— stead ofhy stamps. (Feb. 24, 1919, c. 18, | 618; @0 Stat;1113.} ~ 3 454.   evadia; tax;   spirits  the: @Hy;~¤iriln¢ or bl&¢; one of t•1i·p•id   fe tah- Ecatiea.-ewhoever evadeo orat  to eva®. any tax t@   443,446, _459, or $51 ofthis title, or   re- ,qnire@t of section!   to 455 of   title, bwh {¤e@n, or regulation luuw· pmsnant thereto, or whoever.  than 9 as provided lh   esectloaa, recovus or attempts to recover “ any nplrltr from donamtie or imported   or whoever rectihes, xalxu, or compounds with   e$rits any domestic wines, other ·a a lt the   ot llqaeara, me dials, or similar eomponnk, shell, m eonvlmon, he     9 for ea& m& "o¤ense:by adm woot exceedlw 5m or h.prlsonmae¤t!or¤otmoretha¤§vey¤rs,erb$h.aM& addition thereto by- an @1ty oi doawe the tar evmea or ¢¤¢mbted'to be eva¢bd,;to be d and   laws same manner as      d and collected, and allwiam,, splrita, llqaenra, cordial:. or     aa to which each violation occurs   `he forfeited to the United Statm But the prorlslom ot this nwctioneand the provisions ot sections  to me oi, this title relating to rectmention, or other internahrerenoe laws ot tu United States. shall not be; held to apply to or prohiblt the   or blending not when eabjwt to tax nada the provisions of wctlom 442. *43. 446. §9   451, with each other or with othx trim for thesoleapa%