Page:United States Statutes at Large Volume 68A.djvu/680

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INTERNAL REVENUE CODE OF 19 54

authorized, by the regulations prescribed by him, and permits issued thereunder if required by him— (1) to regulate the size, branding, marking, sale, resale, possession, use, and re-use of containers (of a capacity of not more than 5 wine gallons) designed or intended for use for the sale of distilled spirits (within the meaning of such term as it is used in section 5002(b)(1) and (2)) for other than industrial use; and (2) to require, of persons manufacturing, dealing in, or using any such containers, the submission to such inspection, the keeping of such records, and the filing of such reports as may be deemed by him reasonably necessary in connection therewith. Any requirements imposed under this section shall be in addition to any other requirements imposed by, or pursuant to, law and shall apply as well to persons not liable for tax under the internal revenue laws as to persons so hable. ^ (b)

PENALTY.—

For penalty for violation of subsection (a), see section 5642. SEC. 5215. EXEMPTION OF DISTILLERS OF FRUIT BRANDY FROM CERTAIN REQUIREMENTS. The Secretary or his delegate may by regulation exempt brandy or wine spirits produced (with or without the use of water to facilitate extraction and distillation) exclusively from fresh or dried fruit, or their residues, or the wine or wine residues therefrom, or any person responsible therefor, from any provision of the internal revenue laws relating to the production, storage, or withdrawal of spirits applicable to such brandy or wine spirits, except as to the tax thereon, when in his judgment it may seem expedient to do so: Provided, That where, in the production of natural wine, sugar has been used, the wine or the residuum thereof may, if the unfermented sugars therein are not refermented, be used in the distillation of brandy or wine spirits, and such use shall not prevent the Secretary or his delegate, from exempting such brandy or wine spirits, or persons, from any provision of the internal revenue laws relating to the production, storage or withdrawal of spirits, except as to the tax thereon, when in his judgment it may seem expedient to do so: Provided jurther, That any scientific university, college of learning, or institution of scientific research may, as authorized by regulation and on filing of bond with adequate surety in amount equal to the tax on the maximum quantity received or possessed during any calendar month (but in no case less than $500), produce, receive, blend, treat, and store brandy or wine spirits, without payment of tax, for experimental or research use but not for consumption (other than organoleptical tests) or sale, in such quantities as may be reasonably necessary for such purposes. SEC. 5216. MASH, WORT AND VINEGAR; VINEGAR FACTORIES. (a)

GENERAL.—

(1) No mash, wort or wash, fit for distillation or for the production of spirits or alcohol, shall be made or fermented in any building or on any premises other than a distillery duly authorized according to law; and no mash, wort, or wash so made and fermented shall be sold or removed from any distillery before being distilled; and no person, other than an authorized distiller, shall, by distillation, § 5214(a)

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