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INTERNAL REVENUE CODE OF 19 54

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rectifier of less than 500 barrels a year, counting 40 gallons of proof spirits to the barrel, shall pay $110 a year. SEC. 5082. DEFINITION OF RECTIFIER.

Every person who rectifies, purifies, or refines distilled spirits or wines by any process (other than by original and continuous distillation from mash, wort, or wash, through continuous closed vessels and pipes, until the manufacture thereof is complete), and every wholesale or retail liquor dealer who has in his possession any still or leach tub, or who keeps any other apparatus for the purpose of refining in any manner distilled spirits, and every person who, without rectifying, purifying, or refining distilled spirits, shall, by mixing such spirits, wine, or other liquor with any material, manufacture any spurious, imitation, or compound liquors for sale, under the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying. SEC. 5083. EXEMPTIONS. For exemptions from tax under section 5021 or 5081 in case of— (1) Industrial alcohol plants and bonded warehouses, see section 5306 (2) Absolute alcohol, see section 5025(a) (3) Production of gin and vodka, see section 5025(b) (4) Refining spirits in course of original distillation, see section 5025 (c) (5) Redistillation of spirits at distillery, see section 5025(d) (6) Redistillation and mingling of spirits during National Emergency, see section 5217(a) (7) Apothecaries, see section 5025(g) (8) Manufacturers of chemicals and flavoring extracts, see section 5025 (h) (9) Distilled spirits and wines, rectified in customs bonded manufacturing warehouses, see section 5523 (10) Blending beverage brandies in internal revenue bonded warehouses, see section 5023 (11) Blending of straight whiskies, fruit brandies, or wines, see section 5025(e) (12) Addition of caramel to brandy, see section 5025(f) (13) Winemakers' use or treatment of wines or wine spirits, see section 5391. SEC. 5084. CROSS REFERENCES. (1) For provisions relating to the gallonage tax on rectification, see subpart B of part I of this subchapter. (2) For provisions relating to the establishment and operation of rectifying plants, see subchapter D. (3) For penalties, seizures, and forfeitures relating to rectifying and rectified products, see subchapter J.

Subparts—Brewer Sec. 5091. Imposition and rate of tax. Sec. 5092. Definition of brewer. Sec. 5093. Cross references. SEC. 5091. IMPOSITION AND RATE OF TAX.

Every brewer shall pay $110 a year in respect of each brewery: Provided, That any brewer of less than 500 barrels a year shall pay the sum of $55 a year: Provided further, That any beer procured by a brewer in his own hogsheads, barrels, or kegs under the provisions of section 5413 shall be included in calculating the liability to brewers' special 5081

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