SIXTY-NINTH CONGRESS. Sass. I. Cu. 27. 1926. 10%.} allowance for lowes rovided in this ara ra h shall be made sub- ¤*=”*”·¤* °’”¤'¤*'° ject m the condition? or section 50 ofjthegatii or August 27, 1894, °‘"‘”"“‘°”‘ entitled ‘An Act to reduce taxation, to provide revenue for the Gov- §;§j5,'°§; ernment, and for other purposes} as amended." Sno. 901. Notwithstanding the provisions of section 3334 of the .p'§rg}:°{°Q*Q*c';;9g&•§; Revised Statutes, as amended, or section 492 of the Tariif Act of wnimevayiuz ur- 1922, any distilled spirits forfeited or abandoned to the United R·“··°°°·’°`33‘·¤·°‘°· States may be sold, in such cases as the Commissioner of Internal V°‘·”°·l’·3“’· Revenue may by re lation provide, to the pro rietor of any indus- V°‘·‘“* "·°°“· trial alcohol plant gr denaturation, or redistidation and denatura- tion, without the payment of the internal-revenue tax thereon. muws or: nrsmnnnmns Lim <>¤ di¤¢¤¤¤=i¤¤· Sno. 902. (a) Any lien, under section 3251 of the Revised Statutes, 1,,§,{,‘,*",,,"§{“§ as amended, on any land or any buildin thereon shall be held to be iw- extinguished, if (1) such land and builgling are no lo er used for R·S·*’°°·”‘°“·p·°“7 distillery purposes, an<;0((2) there is no outstandingniiability for C<>¤¤m<>¤· taxes or penalties impo by law on the distilled spirits produced therein, and (3) no litigation is pending in respect of any such tax or giefufyi l ` ' ` ' h l d build C m f ny person c aiming an interest in any suc an or - Mt Ocm. 0 d*¤· ing may apply to the collector fibr a duly ackmswledged certificate to ggiigiei. b° me by the effect that such lien is discharged and, if th (`ommissioner deter- mines that any such lien is extinguished, tllle collector shall issue such certificate, and any such certi icate may be recorded. -. mx on csninu. nrvsnxezs C¤¤¤¤ b¤v·==‘·¢¤·- Sno. 903. There shall be levied, assessed, collected, and paid upon mgygyg {QES by *¤¤¤· all beverages derived wholly or in part from cereals or substitutes ' ' therefor, and containin less than one-half of 1 per centum of , alcohol by volume, sold gy the manufacturer, producer, or importer, a tax of one—tenth of 1 cent er gallon or fraction thereof. ' Mmmmmmmd Sno. 904. (a) Each manufacturer, producer, or importer of any D8Yments. of the beverages enumerated in section 903 shall make monthly returns under oath in duplicate and pay the taxes imposed in respect of such beverages bysuch section to the collector for the district in which is located the principal place of business. Such returns shall contain such information necessary for the assessment of the tax, and shall be made at such times and in such manner as the Commis- sioner, with the approval of the Secretary, may by regulation pre- scribe. . A · . 2 I r · , raymenewizueuzae- (b) The tax shall, without, assessment by the Commissioner or mmm. . notice from the collector, be due,a.ndfp¤yable•to the collector at the time so fixed for filing thereturn, · I the tax is not paid when due, m§’,,§‘§°"’ ‘°' ”°“¥’“Y‘ ·there shall be added as.p¤I‘li of the tax iuteresttat the rate of 1. per centum a month, from the time when the tax became due until paid. TITLE x....noAan orfrxx xrrnxns “°:‘;2.21.T*’ Sac. 1000. Title IX of the Revenue Act of 1924 is amended to 0dY°l·*3·P·$°°·•*¤°¤<i· read as follows: 4 “ TITLE IX.——BOARD OF TAX APPEALS " mnuannsmrcor noann B0§frgj*¤*>¤*¤¤i¤ <>* ·“S¤0. 900. The Board of Tax Appeals (hereinafter referred to C°g**¤g°d ¤= M as the ‘Board ’) is hereby continuedas an independent agency in g:$}:y(i° ° °x°°`m °
