Page:United States Statutes at Large Volume 49 Part 1.djvu/1996

 74TH C ONGRESS. SESS. II. CH. 830 . JUNE 26. 1936 . 195 1 half of 1 per centum of alcohol by volume, vitamins, ice, malt, and malt syrup ; of drying spent grain from the brewery ; of recovering carbon dioxide and yeast ; and of storing bottles, packages, and sup- plies necessary or incidental to all such manufacture. The brewery re Btoc tlin g ho use use bottling house shall be used solely for the purposes of bottling beer, lager beer, ale, porter, and similar fermented malt liquors, and cereal beverages containing less than one-half of 1 per centum of alcohol by volume. Notwit hstand ing th e for egoing provi sions , u Established ohedrpnPoses where any such brewery premises or brewery bottling house is, on the date of the enactment of the Liquor Tax Administration Act, being used by any brewe r for purpo ses ot her th an th ose he rein described, or the brewery bottling house is, on such date, being used for the bottling of soft drinks, the use of the brewery and bottling house p remises for such purpose s may be continu ed by su ch bre wer. The brewery bottling house of any brewery shall not be another Bottling products of used for the bottling of the product of any other brewery. Any Penalty for violation. brewer w ho uses his brew ery or b ottling house co ntrary t o the pr o- visions of this subsection shall be fined not more than $50 with respect to each day upon which any such use occurs ." SEC . 318 . The Secretary of the Treasury may, by regulations, AAmelio ration ofwine , etc ., without supervi- authorize the amelioration of wine by the winemaker and the forti- lion; regulations for . f ication of wine, without supervi sion by any offi cer of t he Unite d St ates, whenev er he deter mines that s uch a uthori zation may be made without danger to the revenue . SEC. 319. (a) Section 605 of the Revenue Act of 1918 as amended a 4c p. 10 8.i . (U. S. C., 1934 ed ., title 26, sec . 1151), is amended by inserting, preceding the penalty paragraph the following new paragraph "The premises of a rectifier shall be as described in his notice P remises of reo tiser, requirements. and, whether they consist of an entire building or of rooms in a building, shall have means of ingress from and egress into a public street or yard, or into a public hall or elevator shaft leading into a pub lic street or yard, and sha ll be used ex clusively for the business use restricted. of rectification and the bottling of liquors rectified by him thereon, and the bottling of wines and spirits without rectification. Notwith- Existing recti fying premis es used for ot her s tanding the fore going pr ovisions, where any such premise s are, o n purposes ; limited con- the date of the enactment of the Liquor Tax Administration Ac t, 'nuance . being used for purposes other than those herein described, such use may be continued for not more than sixty days after such date. Any Penalty for violation. rectifier who uses his rectifying premises contrary to the provisions of this paragraph shall be fined not more than $50 with respect to each day upon which any such use occurs, but shall not, on account of such use, be subject to the penalties otherwise prescribed in this section ." (b) Section 605 of the Revenue Act of 1918, as amended, is RRect °i'fiicat on of amended by adding at the end thereof two new paragraphs reading wines. a s follows "The filtering, clarifying, or purifying of wines on bonded winer y etc ., on Filtering, bond ed e p rem riprem- premises or bonded storeroom premises shall not be deemed to be ises not re ctif ica tion. rectification within the meaning of paragraph `Third' of section R . . ,se .324 9: 623. 3244 of the Revised Statutes (U . S . C ., 1934 ed ., title 26, see . 1398 (f)). The Commissioner of Internal Revenue, with the approval Regulations. of th e Secret ary of t he Treas ury, sha ll presc ribe suc h regula tions under this section as he deems necessary. "T he manufacture of vermouth wi th fortified sweet wi ne on Manufacture of ver- mou th wi th fortified bonded winery premises shall not be deemed to be rectification within sweet . wine on bonded the meaning of paragraph `Third' of section 32 44 of the Revised premses . Statutes, if distilled spirits are not added to the fortified sweet wine u . s." cc' p2ivs. 623 ' used in t he man ufactu re the reof or to such v ermou th dur ing or after its manufacture. Such verm outh may be ma nufa cture d on Operations restricted.