Page:United States Statutes at Large Volume 48 Part 1.djvu/44

 18 73d CONGRESS. SESS. I. CH. 4. MA RCH 22, 1933 . which shall not be greater than 3 .2 per centum of alcohol by weight, nor greater than the maximum alcoholic content permissible under the law of the State, Territory, or the District of Columbia, or the political subdivision of a State or Territory, in which such liquor or fruit juice is manufactured. Reduction of excess (2) In such permit may be included permission to develop in the alcoh olic cont ent. manufacture of such fermented malt or vinous liquor or fruit juice by the usual methods of fermentation and fortification or otherwise a liquid such as beer, ale, porter, wine, or fruit juice, of an alcoholic content in excess of the maximum specified in the permit ; but before any such liquid is withdrawn from the factory or otherwise disposed of the alcoholic content shall, if in excess of the maximum specified in the permit, be reduced, under such regulations as may be pre- Remo val for redue- scribed to or below such maximum ; but such liquid may be removed tion, under bond. and transported, under bond and nder such regulatios as may be prescribed, from one bonded plant or warehouse to another for the purpose of having the percentage of alcohol reduced to the maximum specified in the permit by dilution or extraction. Such liquids may be developed, under permit under the National Prohibition Act, as amended and supplemented, by persons other than manufacturers of beverages containing not more than 3 .2 per centum of alcohol by weight, and sold to such manufacturers for conversion into such Tax. beverages. The alcohol removed from such liquid, if evaporated, and not condensed and saved, shall not be subject to tax ; if saved, it credit allowed. 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 brandy used in the fortification of the liquor from which the same is saved. Fort ified win es. (3) When fortified wines are made and used for the production of nonbeverage alcohol, and dealcoholized wines containing not more than 3 .2 per centum of alcohol by weight, no tax shall be asses sed or paid on the spiri ts use d in su ch for tifica tion, and su ch dealcoholized wines produced under the provisions of this section, whether carbonated or not, shall be subject to the tax imposed by section 1. Burden of proof. (4) In any case where the manufacturer is charged with manufac- turing or se lling for be verage purpo ses any beer, ale, porter, wine , similar fermented malt or vinous liquor, or fruit juice, containing more than 3 .2 per centum of alcohol by weight, the burden of proof shall be on such manufacturer to show that the liquid so manu- factured or sold contained no more than 3 .2 per centum of alcohol by weight. In any case where a manufacturer, who has been per- mitted to develop a liquid such as beer, ale, porter, wine, or fruit juice, containing more than the maximum alcoholic content specified in the permit, is charged with failure to reduce the alcoholic con- tent to or below such maximum before such liquid was withdrawn from the fa ctory or oth erwise dispo sed of, then the bu rden o f proo f shall be on such manufacturer to show that the alcoholic content of such liquid so manufactured, sold, withdrawn, or otherwise disposed Expense of an alysis . of did not exceed the maximum specified in the permit. In any suit or proceeding involving the alcoholic content of any beverage, the reasonable expense of analysis of such beverage shall be taxed as costs in the case. Penalty provisions. (c) Whoever engages in the manufacture for sale of beer, ale, porter, wine, similar fermented malt or vinous liquor, or fruit juice, without such permit if such permit is required, or violates any permit issued to him, shall be subject to the penalties and proceed- ings provided by law in the case of similar violations of the National Prohibition Act, as amended and supplemented.