Page:United States Statutes at Large Volume 53 Part 1.djvu/334

 324 CODIFICATION OF INTERNAL REVENUE LAWS enable him to use such grain, or fruit, or molasses without incurring liability to such assessment, and it shall be made to appear to the satisfaction of the Commissioner that said deficiency, or that said failure, whereby such excessive use of grain, molasses, or fruit arose, was not occasioned by any want of diligence or by any fraudulent purpose on the part of the distiller, but from misunderstanding as to the requirements of the law and regulations in that respect or by reason of unavoidable accidents, then, and in such case, the Commis- sioner, subject to regulations prescribed by the Secretary is author- ized, on appeal made to him, to remit or refund such tax, or such part thereof as shall appear to him to be equitable and just in the premises. And the Commissioner upon the production to him of satisfactory proof of the actual destruction, by accidental fire or other casualty, and without any fraud, collusion, or negligence of the distiller of any spirits in process of manufacture or distillation, or before removal to the distillery warehouse, shall not assess the distiller for a deficiency in not producing 80 per centam of the producing capacity of his dis- tillery as established by law when the deficiency is occasioned by such destruction, nor shall he, in such case, assess the tax on the spirits so destroyed: Provided, That no assessment shall be charged against any distiller of fruit for any failure to maintain the required capacity, unless the Commissioner shall, within six months after his receipt of each monthly report notify such distiller of such failure so to maintain the required capacity. (b) RANSFER OF DUimE. - For transfer of power and duties of Commissioner and his agents, see section 3170. SEC. 2848. EXEMPTION OF DISTILLERS OF ETHYL ALCOHOL FROM CERTAIN PROVISIONS. (a) POWER OF COMMIssioNER.- The Commissioner, with the ap- proval of the Secretary, may by regulations exempt distillers of ethyl alcohol, for use in the production of munitions of war, or for other nonbeverage purposes, from so much of the provisions of sec- tions 2817, 2840, or 2846, respecting the survey of distilleries, the period of fermentation, the filling and emptying of fermenting tubs, and assessments, as, in his judgment, may be expedient: Provided, That the bond prescribed in section 2814 shall, in the cases herein provided, be in such sum and contain such further conditions as the Commissioner may require. (b) TRANSFER OF DuTES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2849. FIRST FERMENTING PERIOD. The first fermenting period of every distiller shall be taken to begin on the day the distiller's bond is approved; and every distiller at the hour of twelve meridian on the last day of such first fermenting period, or at the same hour on any previous day of such fermenting period on which spirits are distilled, shall be deemed to have com- menced, and thereafter to be continuously engaged in, the production of distilled spirits in his distillery, except in the intervats when he shall suspend work as provided in section 2850. SEC. 2850. SUSPENSION AND RESUMPTION OF DISTILLING. (a) REQUREMENTS.- Any distiller desiring to suspend work in his distillery may give notice in writing to the collector of the district stating when he will suspend work; and on the day mentioned in said notice said collector or one of his deputies shall, at the expense of the distiller, proceed to fasten securely the door of every furnace of every still or boiler in said distillery by locks and otherwise, and shall adopt such other means as the Commissioner may prescribe to

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