Page:United States Statutes at Large Volume 49 Part 1.djvu/2003

 1 958 74TH C ONGRESS. SESS. II. C H. 830. JUNE 26, 1936. premises where actually made, and any producer of citrus-fruit wines, peach wines, cherry wines, berry wines, apricot wines, or apple wines may similarly. withdraw citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brand y, or apple br andy for the fortificatio n, respectively, of citrus -fruit wines, peach wines, cherry wines, berry wines, apricot wines, or apple wines, Tax Provisos. Ta . on the premises where actually made : Provided, That after the date of the enactment of the Liquor Tax Administration Act there s hall be levied and ass essed ag ainst t he produ cer of such win es or citrus-fruit wines, peach wines, cherry wines, berry wines, apricot wines, or apple wines (in lieu of the internal-revenue tax now imposed thereon by law) a tax of 10 cents per proof-gallon of grape brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, apple brandy, or wine spirits, whenever withdrawn and so used by him after such date in the fortification o f such wines or citrus -fruit w ines or peach w ines, c herry wi nes, berry wines, apricot wines, or apple wines during the preceding month, which assessment shall be paid by him within eighteen Bond. months from the date of notice thereof : Provided, That every producer of wine who withdraws such brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, apple brandy, or wine spirits shall give bond to fully cover at all times prior to payment of the assessment the amount of tax due on such brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, aprico t brandy, apple brandy , or win e spiri ts, whic h bond shall be in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall, by regu- Tax abated or re- lations prescribe. When such wines are destroyed or sold or removed funded when wines de- stroyed, etc. for the manufa cture of vinega r or th e produc tion of dealcoh olized wines containing less than one- ?half of 1 per centum of alcohol by volume, the tax under this section on such grape brandy, citrus- fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, apple brandy, or wine spirits shall, under such regulations as the Secretary may prescribe, be abated or refunded. Tax exemption not "(b) Nothing contained in this section shall be construed as implied . exempting any wines, citrus-fruit wines, peach wines, cherry wines, berry wines, apricot wines, apple wines, cordials, liqueurs, or similar compounds from the payment of any tax provided for in this title . Removal of, tax free, a for manufacture of vin- egar (c) Any such wines, or citrus-fruit wines, or peach wines, cherry, etcƒ wines, berry wines, apricot wines, apple wines, may, under such regulations as the Secretary may prescribe, be sold or removed tax free for the manufacture of vinegar, or for the production of dealcoholized wines containing less than one-half of 1 per centum of alcohol by volume . tax exempted wines, "(d ) The taxes imposed by this section shall not apply to dealcoh olized wines co ntainin g less than one -half o f 1 per centum of alcohol by volume ." p Vol . 40, p. 1111; Ante, SeC . 332 . Section 42 of the Act entitled "An Act to reduce the u. s. C., Supp. I, revenue and equalize duties on imports, and for other purposes", pƒ 18 4. approved October 1, 1890, as amended (U. S. C., 1934 ed., Supp. I, title 26, sec . 1302), is amended by inserting at the end thereof the following new paragraph limitation on us e of Fortification of "The provisions of this section and section 43 shall apply to the e of designated brandies . use of peach brandy, cherry brandy, berry brandy, apricot brandy, and apple brandy, in the preparation, respectively, of fortified peach wines, cherry wines, berry wines, apricot wines, and apple wines, in the same manner and to the same extent as such provisions apply to the use of wine spirits in the fortification of sweet wines ; except that (1) no b randy other than peach brandy may be used in the