Page:United States Statutes at Large Volume 56 Part 1.djvu/246

 PUBLIC LAWS-CH. 244 -APR. 20, 1942 [CHAPTER 244] April 20, 1942 [H. R. 58021 [Public Law 526] Internal Revenue Code, amendments. 53 Stat. 355. 26U. S. C. §3045. 53 Stat. 348. 26U. S.C. §3031 (a). Bond requirement. 53 Stat. 347. 26 U.S. C., Supp. I, 13030 (a) (2). Post, p. 973. 53 Stat. 350. 26U. S. C. §3032(c). 53 Stat. 352. 26 U.. C. 13036 (c). AN ACT To amend certain provisions of law relative to the withdrawal of brandy for fortification of wines and production of wines, brandy, and fruit spirits so as to remove therefrom certain unnecessary restrictions. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 3045 of the Internal Revenue Code is amended as follows: Insert after the words "pear wines" a comma and the following: "pawpaw wines, papaya wines, pineapple wines, cantaloup wines"; and by striking out "(9)" and inserting "(9) pawpaws, (10) papayas, (11) pineapples, (12) cantaloups, (13)". (b) That section 3031 (a) of the Internal Revenue Code is amended by inserting after the words "pear wines", wherever they appear, a comma and the following: "pawpaw wines, papaya wines, pineapple wines, cantaloup wines"; and by inserting after the words "pear brandy", wherever they appear, a comma and the following words: "pawpaw brandy, papaya brandy, pineapple brandy, cantaloup brandy"; and by inserting at the end of the first paragraph the fol- lowing new sentence: "The maximum penal sum of any bond required by this subchapter for any bonded winery or bonded storeroom shall be $50,000". (c) That section 3030 (a) (2) is amended by inserting after the words "pear wines", wherever they appear, a comma and the follow- ing: "pawpaw wines, papaya wines, pineapple wines, cantaloup wines", and by inserting after the words "pear brandy", wherever they appear, a comma and the following: 'pawpaw brandy, papaya brandy, pineapple brandy, cantaloup brandy'. (d) That section 3032 (c) of the Internal Revenue Code is amended by inserting after the words "pear brandy", where they first appear in such section, a comma and the following: "pawpaw brandy, papaya brandy, pineapple brandy, cantaloup brandy", and by inserting after the words "pear wines", where they first appear in such section, a comma and the following: "pawpaw wines, papaya wines, pineapple wines, cantaloup wines", and by striking out "and (8)" and by insert- ing "(8) no brandy other than pawpaw brandy may be used in the fortification of pawpaw wines and pawpaw brandy may not be used for the fortification of any wine other than pawpaw wines; (9) no brandy other than papaya brandy may be used in the fortification of appaya wine and papaya brandy may not be used for the fortifi- cation of any wine other than papaya wine; (10) no brandy other than pineapple brandy may be used in the fortification of pineapple wine and pineapple brandy may not be used for the fortification of any wine other than pineapple wine; (11) no brandy other than cantaloup brandy may be used in the fortification of cantaloup wine and cantaloup brandy may not be used for the fortification of any wine other than cantaloup wine; and (12)". (e) That section 3036 (c) of the Internal Revenue Code is amended by inserting after the words "pear brandy", where they first appear in such section, a comma and the following: "pawpaw brandy, papaya brandy, pineapple brandy, cantaloup brandy," and by inserting after the words "pear wines", where they first appear in such section, a comma and the following: "pawpaw wines, papaya wines, pineapple wines, cantaloup wines"; and by striking out "and (8)" and insert- ing "(8) no brandy other than pawpaw brandy may be used in the fortification of pawpaw wine, and pawpaw brandy may not be used for the fortification of any wine other than pawpaw wine; (9) no brandy other than papaya brandy may be used in the fortification of papaya wine and papaya brandy may not be used for the fortifi- [56 STAT.

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