Page:United States Statutes at Large Volume 49 Part 1.djvu/1034

 74 TH CONGRESS. SESS. I. CH. 814. AUGUST 29, 1935. 989 ture of spirits, except as to the tax thereon, when in his judgment it may seem expedient to do so : Provided, That where, in the manu- w en art ific ial facture of wine or citrus-fruit wine, artificial sweetening has been sweetening used in used, the wine, or the fruit pomace residuum thereof, or the citrus- wine manuf actur e. fruit wine may be used in the distillation of brandy or citrus-fruit brandy, as the case may be, and such use shall not prevent the Com- missioner of Internal Revenue, with the approval of the Secretary of the Treasury, from exempting such distiller from any provision of the internal-revenue laws relating to the manufacture of spirits, except as to the tax thereon, when in his judgment it may seem expe- dient to do so : And provided further, That the distillers mentioned do Suga r solu tion ad di- in this section may add to not less than five hundred gallons (te n barrels) of grape cheese not more than five hundred gallons of a sugar solution made from cane, beet ., starch, or corn sugar, 95 per centum pure, such solution to have a saccharine strength of not to exceed 10 per centum, and may ferment the resultant mixture on a winery or distillery premis es, and such fermented product shall be regarded as distilling material ." SEC . 16 . (a) Section 1 of the Act of March 3, 1877, as amended CVp .115'9p' 393 u. S. (U. S . C ., Supp . VII, 1 sec . 1250), is amended by striking out "not Special bonded ware. exc eedin g ten in n umber s in any o ne co llect ion-d istri ct," and by houses num ber . inserting at the end of such section the following new paragraph "The Commissioner of Internal Revenue, under such regulations Establishment of as lie may promulgate from time to time with the approval of the warehouses adjacent to yp f'reasury, ma y, in his discretion, establish such distilleri es ; removal or Secr etary of t he warehouses adjacent to dist illeries, and may, in his discretion, per mit t he re moval of b randy dire ctly from the d istil lery to su ch warehouses, and from such warehouses to the distillery warehouse of th e producin g distille r ." (b) Section 51 of the Act of August 27, 1894, as amended (U . S . C Vol . 11a~p . 564;U.S. C., Supp . VII, 1 sec . 1265), is amended by striking out "not exceed- Poi, p. 1961. ing tell in number in any one collection district," and by inserting at the end of such section the following new paragraph "The Commissioner of Internal Revenue, under such regulations Removal of spirits. as he may promulgate from time to time with the approval of the Secretary of the Treasury, may, in his discretion, establish such warehouses adjacent to distilleries, and may, in his discretion, per- mit the removal of spirits directly from the distillery to such ware- houses, and from such warehouses to the distillery warehouse of the pr oduc ing dis til ler ." MISCELLANEOUS Miscellaneous . SEC . 17 . (a) As used in this Act- Definitions . (1) The term "Administrator" means the head of the Federal "Admini strator. " Alcohol Administration . (2) The term "United States " mean s the sev eral Sta tes and United States"; ate " Territories and the District of Columbia ; the term "State" includes a Territory and the District of Columbia ; and the term "Territory." " Territory " means Alaska, Hawaii, and Puerto Rico . (3) The term "interstate or foreign commerce" means commerce "interstate or foreign between any State and any place outside thereof, or commerce within commer ce ." any Territory or the District of Columbia, or between points within the same State but through any place out side thereof . (4) The term " person " means individual, partnership, joint stock "Person ." company, business trust, association, corporation, or other form of business enterprise, including a receiver, trustee, or liquidating agent and including an officer or employee of any agency of a State or politic al subdivi sion there of ; and the term " trade buyer " means a ny "Trade buyer." person who is a wholesaler or retailer, I So in original.