Page:United States Statutes at Large Volume 44 Part 1.djvu/782

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§ 419 rims $E.··——·—~INTE or die wd orvwhich may be ¤§ m the mumhctare thorax, or wm sha!} make, usc, sell, or have in his @¤ any paper iaimiuzim at the paw med in the mmmaémragoi any map required by said azctwm, mall cm ccnvicdm be punigsaed hy a Qm mt exceadiing $1,wi} and by impris¤ame¤t_ at mma iam: mt exceeding me years. (Mar. 8, 1897, c. 379, § 7. E Stat. W.) , · — _ 419. B¤tt¥i¤g____Q{ KW h bmné fax expert withal! payment of tax.-·-—mstiIle~—r1 mints, know; mmmercially as gm ct not www than S9 per mama proof may at any time within eight yum after entry in bond at any distillery be bottled in bond at s@ disti1&ry tar export without the payment of tax, under sch rules am regulations as the écmmi er, with the apprbval at the &a·et¤.ry, may presc1%e. (Sem. 8, 1916, ;:. 4&, { 4% w Stat, *2*88; Feb. 24, 1919, c. 18, { @8, 40 B tnt.`1115.) . ` 42%. Removal of @led spirits- tc another whrchause fét

¥nti¤¤; bottling in bond k v•r$@¤ ta whidx

rcnavuh-——-—F¤: purpom ct mncmtratian, upon tbeiuitiation ot the G®m mis.=s§@nar of ‘ Internal %Heye1n$e· and under mutations pmscribed by him, distilled _@its may pe rmnved from my inxewi reveaue banded warehouse to any other such warchouse, nné may be bcttledjn hom in any s¤¢h_ warghome befmzwatmpaymeutofdwunammeccmmséohcrshau prescribe the {mm and pcnalsums of bond ccvezingwtilled wirits is iatemnl revenue beaded warahcuses. in

 such wuehcuses. (Jqn. 22; 1925, c. 87, Title I, 43

‘Stat.’i’?&) F i · _` - 421. Amhcl with¢·•wn for scientiéc pumwcn.-·-The Seem? tary ci the ‘~ —:~~ a¤th<>rized grant pcrmitsiv my iacorparnted or chartered scieutiéc wtituticzr 0: c6I1é@· ot learning to withdraw alpohoi tu quaptitiés tram `bqnd witlwat paymwt ot the interml revenug tax on the same, mi on the mziwircm wh@`the aimhcl pas bwu distilbd, ioartlw me pmpwc bt prwerving wpcimens ati anatomy, physiology, or history belonging m.` ¤udaf1¤stimti¤n,_ ar Q10: use ih its Mm Iabomtory; Application for permits be made by the prmdent c1·_cm·a,tm,~ at such imtimt,icp,_ whe shall me s band for daubla the amomxt of the tax an to bc_ withdrawn, with twwygccd had sumimt suxetiw, t0‘bc approved by the i·#·· ~ ct Internal Bewgmeynud conditimd that the whale quantity oi alcoholic withdrnwix bpm bmdshall be usaéétcér the purposes above $peciB¤d, dud for no etwr, and that said pmideut or curator @11 cemhly with

 cthu requiremeata and regulations as theg   261

' tw Htmnsury presaxibe. if `nny alcohol  »¤ ¢btnined is by any c§@r, as aictunid. qt smh institution tar

 other than that abcv~a_qnec1¤ad,; they the mid kmcar

Q orgwxutica shall FRY. thqtax on the whole ot wt£hdrnw§_£rmb¤M.t@¤herwitha1ikc¤m®¢asape¤· nltyi¤ndd1t.l¤¤tim·ete.(B.8.§8w74)~·_, , ' The. ot the ’1‘ y is nuthoriqed to K!°#¤fP€l’II|its·• A8 provided to; in enema 421 otthis chapter, tér th; withdum: at ahpohal {mm bond, tree pt (ta; te any ,•cinnt1§c univmdty or Pqcllege at in; wetted and as auch by any State cr Territory under its laws, wbuzh incmboratqd or and tc my Thaspim by my cmcrwise, and got mr pmqt; upon tm mma termsguq subject to thh same rmr%®m And penaltm pmvided byfmid mmm; but nlcawl sacwainedfby hmmls may bqmed in mrglal. md, ucept is a bcvefusé. in the @@1: at pntimta, smh rmlatiom gs the Secretary ct the Treasury may grmrihe. The bond xmmred by nid sectiaa may be eucutndby ada 1: QI Ouch hcgpital cr inmtutimz cx by any othkr param for it, and pn Qt! behalf, with two good and sumcimt mmtiw, upcmi like ¢x5¤ditions, and cb be ·appmve•:1n.s by sam qcctima is provided. (Ma! 8, 1878¤,`c. 88, 20 Stat.`48; July 8,.1918, c. @6, &9 But; 854.)

FRNAL REVENUE 758 W. Wlflldnwsi of for n¢&=&sl ané wher promutims manufactured in bonded wanhmzm fax cxicrt.-—-—Undm· mh rqulaticns and mqtimmmts as m bows, and cmu security as shalt be prescrimd hy the Gamimioner or Internal Hmmm, any manufacturer of mmdm prepam.

 tions, compomions, pertumen-ies, www cordial:. and other

liqwfs, for export, manufacturing the same in a duly mnstlituted maumiacturim warehouse, shall be authorized to with. draw, in original packages, from any @1lay warehouse, so ‘ much distilled spirits; as he may require {sz: the uid purpmp,

 without the payment ci the internal rzvmm tax Ihereon.

(Mar. 1, 1879, @1%, } 20, 20 Stat. wi; May %, 1%, c; 108, | 14, ,21 Stat. 148.) ~ _ 4244 Witlxdrswfal of gpirits from &%e:y Ui!'¢’h&s for nning .s6rgh¤m`¤¤ga1·.·-—A¤y mnnuwrer pt engr {mm _ mrgkum may temove {rum distillery war&o@ to factories

 solely for the manufacture (vt such     sorghum

distilled spiriti m bcndiréc of tax, ta be med mid: in such `mumtuctum of sugar `trcmmcrghm. A.H ¤ piriny xemdvéd ps herein authorized shall be at an mkséhclic nrength 015 not thanlw per cenmm pmcf, `xnéfmy be rtmcvcd, stored, and gxscd in the mahutacmm ci sugar twqorghum, ud when so may be recovered by redi@ls¤o¤ ih the ’ sugar tactdry of émuufncéw unda such bonds, · rules, Yami rggulnticms ici; the pnfctection of the fqemse and the accémplishmcxxt of the herds @@11 as the Oommisioucr ot lnterngl Revenue, . wxh the approval of the Secre¢4ry_ of the Treasury, may pres¢r@¢. Any person who re-

 0; rises distilled sphjits in viphgiouv of this provldon, as

`·tIie regulations imued pursuant thuwf, shall, an ccuviction jhgréof, bmhnéd not less thin $1,006 mx; mcrefthnn $,000, _ for each offensé, and the spirit! and the prmiscs mx which such spirit! are used Shall bg fnrtdted tc thaw United Stntu, (Mar. 8, 1891, ’c. 544, l 1, 5 Sta;. 1650.) ` · WINES; TAX ANIJBEULATIONS j 441. Nxtural vim the kind; `II'¢d whe.-- Natural wine ;wi¢hi¤ thé mwah: of 442 to 456;¤£ this title shall be dwed to be mméct maée {rw the ammai alcoholic fermentation ot the qt; sound, "ripn paws, with-.

 ‘0u§t addition Lor abstraction,   £¤¢b is     ié tha

usrial cellar treatment at clarifying •.n¢1_sgm¢Q The pméact mag from we mice or simné. dw vim ¤y cmvlm f ¤· tion at tliemust under wwe: cellar by um sidslitién {undef the ¤¢ •`¤¤¤¤ ¤¤.¤m· ~k€éR€1'·“Kl»@i#· an the capacity at nm:) vt • at water me pm; dm, beetmr d¢Xt¥% mw mwvw.

 rmt kms than 95% per   af tctéal npr, Qkwtw M S

dry basis) ia the must or tc the to wrmct Mieneies, when suqh ndditiaa 5 i¤ tka vmume at the resultant product mgsmitlmn 85 pw ¤w6¤m,` am ra·· kultant product dqcs not watain than Ava thou- ‘ sand of acid bet01·¢`£er@¤ta.ti¤¤ gngnot mma 4 u f3_p61’ cenmm of n1c¤h01 after f¤w¤;i0¤, deemed tube wine withinjho l¤g?¤£ nid nactims, _ my be labeled, transported, and sold ss—‘f wl¤e," qmlihd by the um

 ot the locality when pirodueed, md may be further qmlim

by 'tha mma of its owh psrtmxkax or ygriety. Wim as de.§ned‘ in this section may be sw®cmed with manga: sx

 mgm- gr pure  » »   grape must pad mrtmed under »·

thé pmviaiém ot sagd sections? and w£¤m' an gweetened or ·£m.·tmzd shall be c0¤bidued Tsweat wine tha meanmg of said actions} (Feb. 191% cz; 18; Q 610, 40 Sat. uw.) . 442. 'I'a$¤¤ntillivihe•¤p餤B¤¤dl‘•old§¤¤t&wims.-—

Upon nil wl!-wi¤es,`i¤¢1¤d;ng vemqth, andwnll utmcial w

imigadcsn winks or couppcunds {sold as stil} wine. Bmduad in

» or £mp0rt&* into the United States after Februar! 244 1919. as