Page:United States Statutes at Large Volume 53 Part 1.djvu/365

 LIQUOR 355 strued as prohibiting the use of tax-paid grain or other ethyl alcohol in the fortification of sweet wines as defined in sections 3036 and 3044. (b) CRoss REFERENCES. - For forfeiture of wines in case special tax has not been paid or busi- ness of distiller is carried on without bond or with intent to defraud the Government of tax, see sections 2833 and 3253. For penalty and forfeiture imposed upon rectifiers and wholesale liquor dealers for committing offenses not specifically covered by law, see section 2806 (g). For penalties and forfeitures for other violations, see section 3173. SEC. 3044. DEFINITIONS. (a) NATURAL WINE. - Natural wine within the meaning of this subchapter shall be deemed to be the product made from the normal alcoholic fermentation of the juice of sound, ripe grapes, without addition or abstraction, except such as may occur in the usual cellar treatment of clarifying and aging. (b) WINE. - The product made from the juice of sound, ripe grapes by complete fermentation of the must under proper cellar treatment and corrected by the addition (under the supervision of a storekeeper-gauger) of a solution of water and pure cane, beet, or dextrose sugar (containing, respectively, not less than 95 per centum of actual sugar, calculated on a dry basis) to the must or to the wine, to correct natural deficiencies, when such addition shall not increase the volume of the resultant product more than 35 per centum, and the resultant product does not contain less than five parts per thousand of acid before fermentation and not more than 13 per centum of alcohol after complete fermentation, shall be deemed to be wine within the meaning of this subchapter, and may be labeled, trans- ported, and sold as "wine," qualified by the name of the locality where produced, and may be further qualified by the name of its own particular type or variety. (c) SWEET WINE. - Wine as defined in this section may be sweetened with cane sugar or beet sugar or pure condensed grape must and fortified under the provisions of this subchapter, and wines so sweet- ened or fortified shall be considered sweet wine within the meaning of this subchapter. (d) PURE SWEET WINE. - For definition of pure sweet wine, see section 3036 (a). SEC. 3045. APPLICATION OF NATURAL WINE PROVISIONS TO CITRUS- FRUIT WINES AND OTHER LIKE WINES. The provisions of the internal revenue laws applicable to natural wine shall apply in the same manner and to the same extent to citrus- fruit wines, peach wines, cherry wines, berry wines, apricot wines, prune wines, plum wines, pear wines, and apple wines, which are the products, respectively, of normal alcoholic fermentation of the juice of sound ripe (1) citrus-fruit (except lemons and limes), (2) peaches, (3) cherries, (4) berries, (5) apricots, (6) prunes, (7) plums, (8) pears, (9) apples, with or without the addition of dry cane, beet, or dextrose sugar (containing, respectively, not less than 95 per centum of actual sugar, calculated on a dry basis) for the purpose of perfecting the product according to standards, but with- out the addition or abstraction of other substances, except as may occur in the usual cellar treatment of clarifying or aging. SUBCHAPTER C-INDUSTRIAL ALCOHOL Part I-Denaturation SEC. 3070. WITHDRAWAL FROM BOND TAX FREE (a) FOR INDUSTRIAL USE. -Domestic alcohol of such degree of proof as may be prescribed by the Commissioner, and approved by the Sec- retary, may be withdrawn from bond without the payment of internal

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