Page:United States Statutes at Large Volume 49 Part 1.djvu/1033

 988 74TH CONGRESS. SESS. I. CH. 814. AUGUST 29, 1935 . Vol. 40, p.1110; Vol. SEC. 12. Section 612 of the Revenue Act of 1918, as amended 314;U. S.C, . 1164 . p (U. S. C., Supp . VII, title 26, sec. 1301), is amended to read as fol- lows " SEC. 6 1 2 . Tha t under such reg ulations and off icial su pervisio n and upon the giving of such notices, entries, bonds, and other security as the Commissioner, with the approval of the Secretary, may prescribe, any producer of wines defined under the provisions of this title may withdraw from any fruit distillery or special bonded warehouse grape brandy, or wine spirits, for the fortification of such wines on the premises where actually made, and any pro- ducer of citrus-fruit wines may similarly withdraw citrus-fruit brandy for the fortifi cation o f citrus -fruit w ines on the prem ises wh ere ac tua lly made : Provided, That there shall be levied and assessed against the producer of such wines or citrus-fruit wines a tax (in lieu of the internal-revenue tax now imposed thereon by law) of 20 cents per proof gallon of grape brandy, citrus-fruit brandy, or win e spirit wheneve r withdr awn and hereafte r so use d by him in the fortification of such wines or citrus-fruit wines during the preceding month, which assessment shall be paid by him within ten months from the date of notice thereof : Provided further, That nothing contained in this section shall be construed as exempting any wines, citrus-fruit wines, cordials, liq~ueurs, or similar com- pounds f rom the payment of any t ax provi ded for in this title. "Any such wines or citrus-fruit wines may, under such regula- tions as the Secretary may prescribe, be sold or removed tax free for the manufacture of vinegar, or for the production of dealcohol- ized wines containing less than one-half of 1 per centum of alcohol by volume . " The taxes imposed by this section shall not apply to dealcohol- ized wines containing less than one-half of 1 per centum of alcohol by volume ." SEC . 13. Section 613 of the R eve nue Act of 1918, as ame nde d (U. S . C ., Supp . VII, title 26, sec. 1300 (a) (2) ), is amended by ins erti ng a fter " grape brandy " a comma and the following : " or containing citrus-fruit wine fortified with citrus-fruit brandy ". SEC . 14 . Section 42 of the Act entitled "An Act to reduce the revenue and equalize duties on imports, and for other purposes", approved October 1, 1890, as amended (U . S . C ., Supp . VII, title 26, sec . 1302(a)), is amended by inserting at the end thereof the following new paragraph "The provisions of this section and section 43 shall apply to the use of citrus-fruit brandy in the preparation of fortified citrus- fruit wines in the same manner and to the same extent as such pro- visions apply to the use of wine spirits in the fortification of sweet wines, except that no brandy (other than a citrus-fruit brandy) may be used in the fortification of citrus-fruit wine and a citrus-fruit brandy prepared from one kind of citrus fruit may not be used for the fortification of a citrus-fruit wine prepared from another kind of citrus fruit or for the fortification of a wine prepared from any fruit other than citrus fruit ." SEC . 15. Section 3255 of the Revised Statutes, as amended (U. S . C ., Supp. VII, title 26, sec . 1176), is amended to read as follows "SEC. 3255. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may exempt distillers of brandy made exclusively from apples, peaches, grapes, oranges, pears, pine apples, apricots, berrie s, plums , pawpaw s, persi mmons, p runes, figs, cherries, dates, or citrus fruits (except lemons and limes) from any provision of the internal-revenue laws relating to the manufac- Fortification of wines ; withdrawals from fruit distillery or bonded warehouses. Post, p. 1957. Provisos. Tax levy. Restriction. Tax-free with- drawals ; regulations. Vol. 40, p. 1110; Vol. 48, p.314; U. S. C., p. 1164. Tax ra te on liqu eurs, etc ., containing citrus- fruit wine, etc. Post, p. 1952. Vol.26,p.621; Vol. 40,p.1111; U.S. C., p. 1164. Fortification of pure sweet wines. Post, p. 1958. Use of cit rus-fruit brandy. R. S., see. 3255, p. 627; U.S.C.,p.1148. Vol. 40, p. 1114. Exe mption o f dis- tillers of brandy from require ments rel ating to spirits manufacture. Post, p. 1959.