Page:United States Statutes at Large Volume 44 Part 1.djvu/876

 81, — · urns ln.-4r1u·o terials as shall render the alcohol, or any any compound in which it is authorlzed to be used, unfit for use as an intoxicating beverage. Alcohol lawfully dematured may, under regulations, be sold free of tax either for domestic use or for export. Nothing in this chapter shall be construed to require manu- facturers of distilled vinegar to raise the proof of any alcohol used in such manufacture or to denature the same. (Oct. 28 1919, c.85, Title III,§ 10, 41 Stat. 320.) 81. Withdrawal of alcohol tax free for denaturing and other enumerated purposes. ---Alcohol produced at any industrial alco- hol plant or stored in any bonded warehouse may, under regu- lations, be withdrawn tax free as provided by existing law from such plant or warehouse for transfer to any denaturing plant for denaturation, or may, under regulations, before or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 ware- house for any lawful tax-free purpose. Spirits of less proof than one hundred and sixty degrees may under regulations, be deemed to be alcohol for the purpose of denaturation, under the provisions of this chapter. Alcohol may be withdrawn, under regulations, from am lmlxmrlal plant or bonded warehouse tax tree by the 'Unlte -`Bta@ or any governmental agency thereof, or by the sever: c states a¤a·a·emwnes.°¤r· any municipal- ¤nw1mmu?¢nere¢r_¢ by the District,,ot~ Columbia,. or for _ the use ot any scientlt , .` university or colleg ot  any laboratory for use exch sively ln selentlhcl research, `or for use ·in any hospital • sanaterlum._-__" _§‘V'£ ·° i But any person permitted to- obtain alcohol tax- free, exce] the United States and the severalitltates and Territories an subdivisions thereof, and ·   District of Columbia, shall ilra apmy for and   a permit to pm·¢1me‘ the sameand ya the bonds prescribed under chapter 2- of this dtlé, but alcohl withdrawn for inionbeverage purposes for   of the Unite smee anu the several sum, =1*e¤·lwl·le¤ mm- mmsvmol thereof; and the Dmtrld of. Columbia, maybe purchased an withdrawn mnbjeet only to such regulations as may be. pn scribed. ° _(0ct,· 28, 1919, c. 85, Title III, {11,41 Stat. 321.) ` -· 82, Penaltiu.—·—·The penalties providedln this chapter shall I in addition to any penalties provided ilichapter 2 otthis titl  expressly otherwise therein provlded.: (Oct, 28, 1911 c.85,TltleIII,£12,41Bta£321.)` . ·   _ J . 83, Regulations for establishment, bonding, andoperation < plants, denaturing plants, and bonded wart houses.-——eThe colnmlmoner shall from time to timeissue regu latiomrespectlng the céliblishment, bonding, and operation c lndustriallalcohol p ts, denaturlug plants; and bonded .warhouses authorized herein, and the distribution, sale, exper ,__· and use of ale ol whis3h may be ne 1‘Y.. advisable, c ` - pn@, to secu u the revenue, to prevent diversion olfthe, a “whol to lll l    to place the nonbeverage alcohol ix angry and ther   using such alcohol as aY enemies . ra mate e or for other lawful purpose upon the highest W dhle plane ot selentlnc and  e$clency conslstem pvlth the interests fo! the Government, and which shall ipsur · _ · . . °.lNV _ see. rung acs, P4nm·rs._ » - _ — . nzvm " ·  Title 2, Qmennss. { ·, I _ mg _ ‘ Seo Title 16, _Co¤stnvs•r1o¤ r · » , IBTHII `   Ben Title 83, Nlvmsrrozv Aa _ . z - . Jl · see rms m, lunrouri  ` Bo 1‘ltl•   Junxour. Conn

Iwarme uovoea 862 lt an ample supply of ueh; alcohol and promotejta use in seien- I tmc research land the develoment ot feels, dyes, and‘otln·,· laiful products. :(0ct. 28, 1919, e. N,. Title III, 5 13, 41 sm:. ld 321.)  _. W (_' e., " · * ,84. of tax on   for lwe, evaporatica, --_, ni- or leakag*e.-=\Vhenes·er any alcohol   evaporation- .,,· o1‘ other_ shrinkage, léakagereasualtyior unavoidable cause during 8,_ d1st.llla tion, denaturation, withdrawal, piping, p · shipment, warehonmng, storageypackinz, trandec, or recos,·e;·y_ er or any such alcohol the commiqaloucr may Emil ¤! fcfund any 0- -`tax incurred under existing law upon such alcohol, provided he u} issatislied that the alcohol has not been diverted to any illegal w· ‘use,: Pwjovidell also,-That. such allowance mall not be granted ig i£,»the‘i"pé*rson‘claiming same is indemnihed against such loss ng ar `a1_valid°elaim_of insurance.; (Oct. 28, 1919, ,c. 85, '1`ltle`lll_ e- $5 `14,`41 Stat. 321.) _ i J`. .· .`.· t ' h o 85.»Punislnment_ for unlawful operation of iudmtriahalcolml y, plant or denaturing plaut.g—Whoever-operates an industrial- ¤£· alcohol plant or a denaturing plant·‘witheuf complying with the ~ .p.#m·1nq¤Si o£_ this chapter` and lawful regulations made there-- iy under, or whoever~`withdrasv.s- or attemms to withdraw or eead cure tax free any alcohol subject to tax, or whoever otherwise al violates any of the provisions of this chapter or ofregnlations nr lawfully_inade thereunder shall be liable,‘for the hrd .oEense,.m ic a penalty of not exceeding .51,000, or imprisonment not exceedix- ing thirtyvdays, `or both,. and for a second or cognate okense tn sr ·a, penalty ot not less than $100. nor more than {19,900, and . to imprisonment ot ‘ not less than thirty. days nor: more than pt one year. It shall he lawful for the oomml er in all eases ld "of second or cognate offense to: refuse to issue for a period of st- one year a permit for the manufacture or use of alcohol npon re the _ premises 'of till! person 1‘€Sl>09dble ln any degree _ for the ol `violation, (Oet.,28,·`1919, c. 85,-Title III, § 15, .4.1* Stat. 321.) ed. _86. Collcctionrof tax` on alcohol.?-¥¥·Any tax payable upon.aleoas hel under existing law may be., collected, either by ammnxent ld “or by stampas regulactions 'shall provide; land ifby stamp, regaei lations shall issue {prescribing the hind of stamp to be used ‘ _. andthe manner of amiing and canceling the stmcl (Oct. iii. ye 1919, ct. 85, Title III, §~ 16,.41 Stat.    ‘ e, .87. Release of property scized.——·—Whcn any property is seized 9, for violation ot this chapterit may be released to the claimant or to any intervening party, in the dlscretioniof the commie rf °sioner, on a bond given and, approved. (Oct. 28, 1919, c. $3. e- Title III, § 17, -11 Stat;322.) f, .  `, — ` u- -- 88. Applicability at administrative proviaims of internal >f revenue lawn.--·All administrative provisions or internal revee-~ nue 1aw,· including those relating to assessment, icollectlen. t, abatement, and refund of taxes and penalties, and the migmre »r and forfeiture ot property, are made applicable to this chapter I- in so 1'ar as they are not inconsistent with the provisions there- ll _ 1 89. Repeal of lays relating to alcchol.—P—All· prior statutes s~ relating to alcohol as dchned lhthia chapter are hereby repealed nt- me so far as they are inconsistent vrlth me pmvlsions or this re chapter, _(0ct. 28, 1919,.c. 85, Title III, I 19, 41 Stat. 822.) l ‘ I BNTMNB l?‘IGA‘I'ION8’ _ ,1GA'rl0N r. ‘ um camul up Navxeanu Warns. ( i UDGR8  r mann Jumeiau!. {ana Junxcxnr.
 * - ’of.— (Oct. 28, 1919, c. 85, Title III, .§ 18, 41·.Stat. 822.) Y