Page:United States Statutes at Large Volume 61 Part 1.djvu/345

 61 STAT.] 80rH CONG., IST SESS.-CHS. 247, 248-JULY 14, 15, 1947 seventy degrees proof may, for the sole purpose of perfecting such brandies according to commercial standards, be mixed or blended with each other, or with any such mixture or blend, by the distiller thereof in any internal revenue bonded warehouse operated by him exclusively for the storage of brandy or wine spirits, and the provisions of this section and of sections 2800 (a) (5) and 3254 (g) relating to rectification or other internal revenue laws of the United States shall not be held to apply to or prohibit such mixing or blending, and brandies so mixed or blended may be packaged, stored, transported, transferred in bond, withdrawn from bond tax-paid or tax-free, or be other- wise disposed of, in the same manner as such brandies not so mixed or blended: Provided, That, in addition to the tax imposed by this chapter on the production of distilled spirits, there shall be paid a tax of 30 cents as to each proof gallon (and a propro- tionate tax at a like rate on all fractional parts of such proof gallon) of brandy so mixed or blended (except when withdrawn tax-free and accounted for or when lost and allowance is made therefor), such tax to be paid by rectified spirits stamps affixed to the packages at the time of withdrawal. The Commissioner, under rules and regulations to be by him prescribed with the approval of the Secretary, upon the presentation of proof to his satisfaction of the loss by leakage, evaporation, theft, or other- wise of fruit brandies so blended or mixed, not occurring as the result of any negligence, connivance, collusion, or fraud on the part of the warehouseman or his agents, is hereby authorized to remit or refund the taxes assessed or paid upon such lost brandies: Provided,however, That such remission or refund shall be allowed only to the extent that the warehouseman is not indemnified or recompensed for such tax, and that losses of fruit brandies occur- ring prior to any such mixing or blending shall be allowable in accordance with section 2901. The term 'distiller' as used herein shall include any one or more distillers associated as members of any farm cooperative, or any one or more distillers affiliated within the meaning of section 17 (a) (5) of the Federal Alcohol Administration Act, as amended, or any fruit distiller for whose account, recorded with the district supervisor at the time of production, the brandy to be blended was produced. The Commissioner may, with the approval of the Secretary, make such rules or regulations as he may deem necessary to carry these provisions into effect." Approved July 14, 1947. ICHAPTER 248] AN ACT To extend certain powers of the President under title III of the Second War Powers Act and the Export Control Act, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act shall be cited as the "Second Decontrol Act of 1947". FINDINGS OF FACT AND DECLARATION OF POLICY SEC. 2. (a) Certain materials and facilities continue in short sup- ply at home and abroad as a result of the war. The continued exer- cise of certain limited emergency powers is required to complete the orderly reconversion of the domestic economy from a wartime to a peacetime basis, to protect the health, safety, and welfare of the American people, and to support the foreign policy of the United States. 95347°--48 -pt. 1 -21 321 53 Stat. 298, 392. 26U.S.C.§§2800 (a) (5), 3254 (g). 53 Stat. 340. 26 U.S. C. § 2901. "Distiller. " 49 Stat. 990. 27U.S. C. 211(a) (5). Rules and regula- tlons. July 15. 1947 [H. R. 3647] [Public Law 188] Second Decontrol Act of 1947. Ante, p. 34.

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