Page:United States Statutes at Large Volume 44 Part 1.djvu/786

 §  •   ._ TITLE ‘$6:—-JHTBRH into some othé '¢héml&l sobstance and does not appear in the no Hnislied product as dlcoml. . Rom ot not l&s$ thmroqo huhdred or and ¤tty"degrces proof may be yvlthslrawm for dontmgntion nl only, in accordmncc witlo the pi·ovisio*ns of sections 481 to 486, to .lmlmive,Q of this- title.} (Mar. 2, 1961, .5:. _»%71;~ if 1,_ 84 1Stat. st .11%,) _ " .l _`   _   ·; ‘· ‘  to 483. dmhturing. w•rehous¤.—~The _Commls· § alone? of Iatcuial Rcvemgé, with Ttlgo approyp.1 ot the Secretary c ` or the  may authorise the osgoblishinoot ot_ ~oentiz·n1_ ar d€¤¤t¤¥'**$¢ Wéaéd cW€?€!l°l·®¤» ;¤§¤%1iJ¢§€;¤o ¢!¤¤§@ @$1 Qiétilr-2·1;i¢q,;  · .o M to which   ot mg mmm pm: mycue ouusrmeu from w distillation or distillcty bux,; and in which Qsuchl alcohol mai ’ sv be stored- and »Qc1;at1ii·cd§ The cstgablighment, opergtion; zind fa custody of such warehouses shall be under such regulations and Sil upon  executrlon ot such- bonds as thé*C0mmissio¤cr br Ins oi tems.! Bcvcxluc, With. the ‘ai>provo,l` of tho _Secret§u·y of the -34 Treasury, may prescribe. (Mar. 2, 1907, c. '2571{ { 2,‘ 34 Stat.  ` 484. Transfer of hlcol1ol.for"deu£t‘uratio¤; dllowancc for loss H1 or leakage during ttn¤sport§tion.—Alc0b‘o1 of the -requiiw-ed Fm proof·mgy`be/dmwin oit, fo1·*do;lsi·tur;1tion»_only, jfxjom réceivixigo gl cistéms la the cistero zoom of al1y_‘distil1o1‘Y_ for~_t1*ansfc1* by. pi pipes direct to any ·denatupiug."bo¤déd¤ watchousci on_ glue `glis-. 0i tillcxjy promises or' to_closéd°h1ctal· étgorqge tanks situat·cd_in‘ lhe $1 distillery boxidcd warchouse,  or from _ éocli stomge to`n‘ to any bf H€i1&tI2l'iB§' `bondcgl warehotiéé ou the distillery promises} gud t0 dwatxircd alcohol maj also be transported from the denaturing H bonded wakchousc, in such manners ankl by mcans'of;suchg pack- _ Ill ages,  or tank cars,igud-you the execution ot ouch bonds," 01 mdQ omlcr shch Pi-Bgulptious as · {ho Commissioner of Iutcrm1l °th Rovcuuo, with The approval of the . Secretary of the Treasury, in my   And further, alcohol Qto be denatured jmaylbé in withdrawn without theL payment of lnternalereveuue taxl from di Else distillery bonded warehouse for shipmént to central donamriug plants in such- pqdagcs; tanksand tank cars, wider- such of  and on the ctccudou of isuch bonds as may be m  by the Commissioner of Internal Revenue, with tho nl approval ot. the Secretary ot_ the Treasury. ‘ * _» - . U Where xilcobohisc withdrawn from a dlsti1lcry'warehouse for. 're shimcni to `a `central denaturing bonded wntehousvuudcr .thé as  ot this section and section `483 of this title it shall- oi bo. lawful node: such tules, regulations, and limitations; as.- shnll `be,   by the`Commlssiohcr ot Intctual Revenue, th with the nwovol ot the Secretary of the Treasury, for an th nllojwmmoo to be made for leakage   loss by any accident, gud on without any fraud or negligence ot the dlstillcr, owner, car- to rica-, or their ggouts or employees, occurring °dui·ing tfsuspofta-' or tion from d éistlllcty wa°{·cl;ousc po ’¤ central denaturing bonded IN wgrchomo. ~ (Mar. 2, 1907; c. 2571, I 3, 34 Stat. 150; Juno 22; he 1918, c. 1®,_ w Stat. $3.-) · ~ * · of 485., Unlawful. me of alcohol wilhdrawp.-Any person who 'D withdxnws alcohol tmc ol tax under the, provisions of section 481 ot_this title mid regulations made in pursuance thereof, m and who romovw or conceals stme, or is concerned ln` remov- bt ingpdeposlilug or conccali¤Q same for [the. purpose of pfcvenlc- gi ing [tbox same from ming denatured under governmental sgupcr- W] vision} and may pérsou wholtnsos alcohol withdrawxrtrom bond ea under the provisions of Said section for manufacturing any ua beverage or liquid xmcdlclriql preparation, or knowingly sé1ls_ nl any bcvctheo or llqulll medicinal preparation madé in whole pz or in part fromgamcli alcohol, or knowingly violates any of the · provisions oflséid section, or who shall recover 0: attcmpbto oi recover by fcdistillation or by any other :process_or moans, any in alcohol rcudcred unilt for bévcrage or liquid medicinal pu_r· 32 poses undei they provision; of bald secflon, or who knowingly we uses, {polls, couccaLs,·oro otherwise memos of alcohol go rccov- m cred or rcdistillod, shall on conviction ot. ouch otenso be dnod sl

Ab RBVBHUE 772 \ than $6,098, or be lmprisoncdnot mere thanlve ymg, · iboqn, and shall; in addition, forfeit to    states 1 p@ml properti. used in  with his business, gethexi with the buildings und lots or parcels ot ground cm,- ltutlng the premises on which said `unlavitul acts are ·p€;·Q- _ »rmed‘ o1·_ permitted toYbe  (June 7, 19%, c. 8047, 2,3·§Stat.217.)". - [ y··‘ r c · 486.   of alcohol .cv•@»ted from nnasufuctm-Q4 iticlesr-—MAnufscturers erirployinf pmcemes in which alcoiwg Kid   91;. tax under the pmsisalonss ol   481 of this tie, is yexprmd- or ievsporsted ·tro¤ tm értides maniacmed, shall be .permltted' to recoya éxeh slcohol and to have rch alcohol _-restored··to ncondtlzion ‘solely¥.fm· reuse in manu. lcturing procws undc1?. .regulatio;tse·es the Commeonet ot¢·Internal_ _R€Y€DHé,‘ withj·_tl1e· spprojral ‘ otf the Secretary T tpe·.'1‘reasni·y,’ shall prescribe, (June 7, .1966, 4 c. 3047, ·§ 2, lst@;.»217.;`  . · ·  . f ; · 4875 Manufactgre ofnlcohel free of .t•x for dmturatiw.; ngief such regulationsas the GOEl]],iS$i0ll€l"·0f Internal ‘Bevexo, with the __;1pprovnl··Iot_ tlxe‘f$ecreta`ry of the Treasury may
 * escribe,H any liarmeni orfsssocistion -ot farmers, any truit

rower or association of ._frult· giowers, or other perwn or rly, out of any of the products of farms; fruit orchards, or my substance whatever, ‘on_ condltionthnt such nlcohol shall Q directly conveyed (rom the still by contlnums closed pipes » locked and sealed receptacles} in which me isnme — msy be mdexed unfit for use as an intoxicating beverage by an ad: ' ixture of such denaturing materials, as the Commissioner 5 {Internal Revenue, with the spproinl ot the _ Secretsty of ne Treasury, ‘ may presérlbe, or where sizch alcohol gis of usuHiciént‘pro01 to be dmatured, the same may be transferred l bond from such lecked and scaled receptacles to I central Istillillg and denaturing plant as_herel¤hftér°prow*lded.` — The Qommissiouér of Internal 'Revemse, with the approval 5 the Secretary of the Twasnry, mayrautherise the uta§llshent of central ·'dl8tuU.l1g,&Dd denaturing plants to which cohol produced uncep the provisions of this sectionw free ot yx,.may bQ·t1'§D8f&fl;6d.,.!0di8tiu3d and denatured new such egnilations, and upon the execution ot such notices ind, bonds a the Gomulissioneg of · Internal Revenue, with the approval {the _Sec1*ets_r& of the Treasury, ma! Dfescfibe. _ \ Any central distllling and denaturing plant provided for in lis section may, an nqdilionj to the spirits producw under as section, use any ot the products of farms, trnlt orchards, Fang substance vglnateveg, for the manufacture ot alcohol wr denaturation only. At such dlstillerleq the use ot cistems e tanks of such sisej and construction ss may be deemed exedlent shall be permitted ln lieu ofdlstillery b0uded_wsre— auses under such rules and regulations as the Commissioner 3 Internal Revenue, with the approval of "the Secretary of the rensury, may prescdbe. · ‘ ° ~ Section 203 of this title shall not apply to stills and worms a1nufactured— for useln distilllng, provided for ln this sectiong xtthe manufacturer or owner ot such dlstllllng apparatus shall ve notice to the collector of internal revenue of the district in hlch the said apparatus is made or to which it is removed, of ich_ still; or worm, manufactured, sold, umd, or exchanged mder such regulations as the Gonimissioner- of Internal Reve- 1e,· with the approval of the Secretary of the Treasuyy, may vescrlbe. _ . The Commissioner of Internal Revenue, with the approval F the Secretary of the '1‘reasury, shall exempt distillers operatlg under this section from the provisions of sections 309 and 50 ot this title, and from such other provisions ot laws elatlng to distillerlw, including the giving of bonds, as ny be deemed expedient by said omcinls; but the Commls-_ ouer ot Internal Revenue shall assess and collect the tux on
 * rsons;ma£y smsiuufsctgnre nlcohol free of tax for denaturizatiou