316 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 2823. CHANGES IN APPARATUS AND FASTENINGS. (a) PowE OF COMMIssIONER-The Commissioner is authorized to order and require such changes of or additions to distilling appa- ratus, connecting pipes, pumps, or cisterns, or any machinery con- nected with or used in or on the distillery premises, or may require to be put on any of the stills, tubs, cisterns, pipes, or other vessels, such fastenings, locks, or seals as he may deem necessary. (b) TRANSFER OF DTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2824 . EXEMPTIONS OF SMALL DISTILLERIES FROM CERTAIN RE- QUIREMENTS. (a) PowER OF COMMISSIONER.- The Commissioner, with the ap- proval of the Secretary, may exempt distillers whose distilleries have a daily spirit producing capacity of thirty gallons of proof spirits, or less, from such of the provisions of law in regard to grain distilleries which require the processes of distillation to be carried on through continuous closed vessels and pipes, or which require the cisterns to be connected with the outlet of the worm or condenser by suitable pipes or other apparatus or which require certain clear spaces about the cisterns and other vessels of the distillery, or which require the distillers to have or furnish a plan of the distillery, as he may deem proper. (b) TRANSER OF DurrTE. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2825. EXEMPTION OF DISTILLERS OF FRUIT BRANDY FROM CER- TAIN REQUIREMENTS. The Commissioner, with the approval of the Secretary, may exempt distillers of brandy made exclusively from apples, peaches, grapes, oranges, pears, pineapples, apricots, berries, plums, pawpaws, persimmons, prunes, figs, cherries, dates, or citrus fruits (except lemons and limes) from any provision of the internal-revenue laws relating to the manufacture of spirits, except as to the tax thereon, when in his judgment it may seem expedient to do so: Provided, That where, in the manufacture of wine or citrus-fruit wine, peach wine, cherry wine, berry wine, apricot wine, prune wine, plum wine, pear wine, or apple wine, artificial sweetening has been used, the wine, or the fruit pomace residuum thereof, or the citrus-fruit wine, peach wine, cherry wine, berry wine, apricot wine, prune wine, plum wine, pear wine, or apple wine, may be used in the distillation of brandy or citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, prune brandy, plum brandy, pear brandy, or apple brandy, as the case may be, and such use shall not prevent the Commissioner, with the approval of the Secretary, from exempting such distiller from any provision of the internal-revenue laws relat- ing to the manufacture of spirits, except as to the tax thereon, when in his judgment it may seem expedient to do so: And provided further, That the distillers mentioned in this section may add to not less than five hundred gallons (ten barrels) of grape cheese not more than five hundred gallons of a sugar solution made from cane, beet, starch, or corn sugar, 95 per centum pure, such solution to have a saccharine strength of not to exceed 10 per centum, and may fer- ment the resultant mixture on a winery or distillery premises, and such fermented product shall be regarded as distilling material. SEC. 2826. KEEPING DISTILLERY ACCESSIBLE (a) REQUIuREMNTS. - No fence or wall of a height greater than five feet shall be erected or maintained around the premises of any dis- tillery, so as to prevent easy and immediate access to such distillery but the Secretary may authorize the construction and maintenance of a fence or wall of such greater height than five feet as he shall pre-
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