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ing of permit, be operated as an industrial alcohol plant or bonded warehouse under the provisions of this title and regulations made thereunder.
Sec. 8. Alcohol may be produced at any industrial alcohol plant established under the provisions of this title, from any raw materials or by any processes suitable for the production of alcohol, and, under regulations, may be used at any industrial alcohol plant or bonded warehouse or sold or disposed of for any lawful purpose, as in this Act provided,
Sec. 9. Industrial alcohol plants and bonded warehouses established under the provisions of this title shall be exempt from the provisions of sections 3154, 3244, 3258, 3259, 3260, 3263, 3264, 3266, 3267, 3268, 3269, 3271, 3273, 3274, 3275, 3279, 3280, 3283, 3284, 3285, 3286, 3287, 3288, 3289, 3290, 3291, 3292, 3293, 3294, 3295, 3302, 3303, 3307, 3308, 3309, 3310, 3311, 3312, 3313, 3314, and 3327 of the Revised Statutes, sections 48 to 60, inclusive, and sections 62 and 67 of the Act of August 27, 1894 (Twenty-eighth Statutes, pages 563 to 568), and from such other provisions of existing laws relating to distilleries and bonded warehouses as may, by regulations, be declared inapplicable to industrial alcohol plants and bonded warehouses established under this Act.
Regulations may be made embodying any provision of the sections above enumerated.
Tax-FREE ALCOHOL. Sec. 10. Upon the filing of application and bond and issuance of permit denaturing plants may be established upon the premises of any industrial alcohol plant, or elsewhere, and shall be used exclusively for the denaturation of alcohol by the admixture of such denaturing materials as shall render the alcohol, or any compound in which it is authorized to be used, unfit for use as an intoxicating beverage.
Alcohol lawfully denatured may, under regulations, be sold free of tax either for domestic use or for export.
Nothing in this act shall be construed to require manufacturers of distilled vinegar to raise the proof of any alcohol used in such manufacture or to denature the same.
Sec. 11. Alcohol produced at any industrial alcohol plant or stored in any bonded warehouse may, under regulations, bewithdrawn tax free as provided by existing law from such plant or warehouse for transfer to any denaturing plant for denaturation, or may, under regulations, before or after denaturation, be removed from any such plant or warehouse for any lawful taxfree purpose.
Spirits of less proof than one hundred and sixty degrees may, under regulations, be deemed to be alcohol for the purpose of denaturation, under the provisions of this title.
Alcohol, may be withdrawn, under regulations, from any in dustrial plant or bonded warehouse tax free by the United States or any government agency thereof, or by the several States and Territories or any municipal subdivision thereof or by the District of Columbia, or for the use of any scientific university or college of learning, any laboratory for use exclusively in scientific research, or for use in any hospital or sanatorium.
But any person permitted to obtain alcohol tax free, except the United States and the several States and Territories and subdivisions thereof, and the District of Columbia, shall first apply for and secure a permit to purchase the same and give the bonds prescribed under title II of this Act, but alcohol withdrawn for nonbeverage purposes for use of the United States and the several States, Territories and subdivisions thereof, and the District of Columbia may be purchased and withdrawn subject only to such regulations as may be prescribed.
GENERAL PROVISIONS. Sec. 12. The penalties provided in this title shall be in addition to any penalties provided in title 2 of this Act, unless expressly otherwise therein provided.
Sec. 13. The commissioner shall from time issue regulations respecting the establishment, bonding, and operation of industrial alcohol plants, denaturing plants, and bonded warehouses authorized herein, and the distribution, sale, export, and use of alcohol which may be necessary, advisable, or proper, to secure the revenue, to prevent diversion of the alcohol to illegal uses, and to place the nonbeverage alcohol industry and other industries using such alcohol as a chemical raw material or for other lawful purposes upon the highest possible plane of scien. tific and commercial efficiency consistent with the interests of the Government, and which shall insure an ample supply of such alcohol and promote its use in scientific research and the development of fuels, dyes, and other lawful products.
Sec. 14. Whenever any alcohol is lost by evaporation or other shrinkage, leakage, casualty, or unavoidable cause during distillation, redistillation, denaturation, withdrawal, piping, shipment, warehousing, storage, packing, transfer, or recovery, of any such alcohol the commissioner may remit or refund any tax incurred under existing law upon such alcohol, provided he is satisfied that the alcohol has not been diverted to any illegal use: Provided, also That such allowance shall not be granted if the person claiming same is indemnified against such loss by a valid claim of insurance.
Sec. 15. Whoever operates an industrial alcohol plant or a denaturing plant without complying with the provisions of this title and lawful regulations made thereunder, or whoever withdraws or attempts to withdraw or secure tax free any alcohol subject to tax, or whoever otherwise violates any of the provisions of this title or of regulations lawfully made thereunder shall be liable, for the first offense, to a penalty of not exceeding $1,000, or imprisonment not exceeding thirty days, or both, and for a second or cognate offense to a penalty of not less than $100 nor more than $10,000, and to imprisonment of not less than thirty days nor more than one year. It shall be lawful for the commissioner in all cases of second or cognate offense to refuse to issue for a period of one year a permit for the manufacture or use of alcohol upon the premises of any person responsible in any degree or the violation.
Sec. 16. Any tax payable upon alcohol under existing law may be collected either by assessment or by stamp as regulations shall provide ; and if by stamp, regulations shall issue prescribing the kind of stamp to be used and the manner of affixing and canceling the same.
Sec. 17. When any property is seized for violation of this title it may be released to the claimant or to any intervening party, in the discretion of the commissioner, on a bond given and approved.
Sec. 18. All administrative provisions of internal-revenue law, including those relating to assessment, collection, abatement, and refund of taxes and penalties, and the seizure and forfeiture of property, are made applicable to this title in so far as they are not inconsistent with the provisions thereof.
Sec. 19. All prior statutes relating to alcohol as defined in
this title are hereby repealed in so far as they are inconsistent with the provisions of this title.
Sec. 20. That it shall be unlawful to import or introduce into the Canal Zone or to manufacture, sell, give away, dispose of, transport, or have in one's possession or under one's control within the Canal Zone, any alcoholic, fermented, brewed, distilled, vinous, malt, or spirituous liquors, except for sacramental, scientific pharmaceutical, industrial, or medicinal purposes, under regulations to be made by the President, and any such liquors within the Canal Zone in violation hereof shall be forfeited to the United States and seized : Provided, That this section shall not apply to liquor in transit through the Panama Canal or on the Panama Railroad.
That each and every violation of any of the provisions of this section shall be punished by a fine of not more than $1,000 or imprisonment not exceeding six months for a first offense, and by a fine of not less than $200 nor more than $2,000 and imprisonment not less than one month or more than five years for a second or subsequent offense.
That all offenses heretofore committed within the Canal Zone may be prosecuted and all penalties therefor enforced in the same manner and to the same extent as if this Act had not been passed.
Sec. 21. Titles I and III and sections 1, 27, 37, and 38 of Title II of this Act shall take effect and be in force from and after the passage and approval of the Act. The other sections of Title II shall take effect and be in force from and after the date when the eighteenth amendment of the Constitution of the United States goes into effect.
This statute became a law October 28, 1919 having been passed over the Presidents' veto. For decisions relating to this act, see: George S. Hawke v. Harvey C. Smith, 252, U. S. 64 L. Ed. 40 Sup. Ct.
; same, 252 U. S.
64 L. Ed. 40 Sup. Ct.
State of Rhode Island v, A. Mitchell Palmer; State of New Jersey v. A. Mitchell Palmer; George v. Dempsey v. Thomas J. Boynton; Kentucky Distilleries & Warehouse Co. v. W. V. Gregory; Christian Feigenspan v. Joseph L. Bodine; Hiram A. Sawyer v. Manitowoc Products Co.; St. Louis Brewing Asso. v. George H. Moore, 252 U. S. 64 L. Ed. - 40 Sup. Ct.
(References are to pages.)
Dinstinction between and allowances abstruse, 474, 507.
Rule as to, 313.
Carriers must make report of, 1430, 1431.
Power of Interstate Commerce Commission to require of car
riers, 1185, 1186, 1187.
To be given Commission and Commission's agents, 1185.
state Commerce Commission, 203, 204.
sion of suspension investigation, 1131. Destruction of, penalty for, 1187, 1188. False, use of, by shippers and other persons, penalty, 1093,
1094. Forms of, to be kept by carriers, Commission may prescribe,
mission, 1185, 1186.