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Proviso as to
not less than four per centum of saccharine matter, which saccharine strength may be determined by testing, with Balling's saccharometer or must-scale, such sweet wine, after the evaporation of the spirit contained therein, and restoring the sample tested to original volume by additional water : Provided, That the addition of pure boiled or condensed grape-must, or pure crystallized cane or beet sugar, to the addition of pure grape-juice aforesaid, or the fermented be allowed be product of such grape-juice prior to the forti- tion. fication provided for by this act for the sole purpose
of perfecting sweet wines according to commercial standard, shall not be excluded by the definition of pure, sweet wine aforesaid: Provided further, That the cane or beet sugar so used shall not be in excess of ten per cent of the weight of wines to be fortified under this act.
Sec. 44. That any person who shall use wine spirits, as defined by section fifty-four (forty-three) of this act, or other spirits on which the in- Penalty for ternal revenue tax has not been paid, other- of wine spirits. wise than within the limitations set forth in section fifty-five (forty-two) of this act, and in accordance with the regulations made pursuant to this act, shall be liable to a penalty of double the amount of the tax on the wine spirits or other spirits so unlawfully used. Whenever it is impracticable in any case to ascertain the quantity of wine spirits or other spirits that have been used in violation of this act in mixtures with any wines, all alcohol contained in such unlawful mixtures of wine with wine spirits or other spirits in excess of ten per centum shall be held to be unlawfully used : Provided, however, of spiritantin That if water has been added to such unlawful lawfully used.
Cases of doubt
mixtures, either before, at the time of, or after such unlawful use of wine spirits or other spirits, all the alcohol contained therein shall be considered to have been unlawfully used.
In reference to alcoholic strength of wines and mixtures of wines with spirits in this act, the measurement is intended to be according to volume, and not according to weight. SEC. 45. That under such regulations and official
supervision, and upon the execution of such entries and the giving of such bonds, bills of lading, and other security as the Commis
sioner of Internal Revenue with the approval of the Secretary of the Treasury shall prescribe, any producer of pure sweet wines as defined by this act may withdraw wine spirits from any special bonded warehouse free of tax, in original packages, in any quantity not less than eighty wine gallons, and may use so much of the same as may be required by him, under such regulations, and after the filing of such notices and bonds, and the keeping of such records, and the rendition of such reports as to materials and products and the disposition of the same, as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury shall prescribe, in fortifying the pure sweet wines made by him, and for no other purpose, in accordance with the limitations and provisions as to uses, amount to be used, and period for using the same, set forth in section fifty-three (forty-two) of this act; and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized, whenever he shall deem it to be necessary for the prevention of violations of this law, to prescribe that wine spirits withdrawn under this section shall not be used to fortify wines except at a certain distance prescribed by him from any distillery, rectifying-house, winery, or other establishment used for producing or storing distilled spirits, or for making or storing wines other than wines which are so fortified, and that in the building in which such fortification of wines is practiced no wines or spirits other than those permitted by his regulation shall be stored.
The use of wine spirits free of tax for the fortification of sweet wines under this act shall be Use of spirits begun and completed at the vineyard of the be at vineyard wine-grower where the grapes are crushed sion of oficer. and the grape-juice is expressed and fermented, such use to be under the immediate supervision of an officer of internal revenue, who shall make returns describing the kinds and quantities of wine so fortified, and shall affix such stamps and seals to the packages containing such wines as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury; and the Commissioner of Internal Revenue shall provide by regulations the time within which wines so fortified with the wine spirits so withdrawn may be subject to inspection, and for final accounting for the use of such wine spirits, and for rewarehousing or for payment of the tax on any portion of such wine spirits which remain not used in fortifying pure sweet wines.
Sec. 46. That wine spirits may be withdrawn from special bonded warehouses at the instance of Act Oct. any person desiring to use the same to for- Withdrawal of tify any wines, in accordance with commer-tity wines incial demands of foreign markets, when such export. wines are intended for exportation, without the payment of tax on the amount of wine spirits used in such fortification, under such regulations, and after making such entries, and executing and filing with the collector of the district from which the removal is to be made such bonds and bills of lading, and giving such other additional security to prevent the use of such wine spirits free of tax otherwise than in the fortification of wine intended for exportation, and for the due exportation of the wine so fortified, as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury; and all of the provisions of law governing the exportation of distilled spirits free of tax, so far as applicable, shall apply to the withdrawal and use of wine spirits and the exportation of the same in accordance with this section; and the Commissioner of Internal Revenue is authorized, subject to approval by the Secretary of the Treasury, to prescribe that wine spirits intended for the fortification of wines under this section shall not be introduced into such wines except under the immediate supervision of an officer of internal revenue, who shall make returns describing the kinds and quantities of wine so fortified, and shall affix such stamps and seals to the packages containing such wines as may be
prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. Whenever such wine spirits are withdrawn as provided herein for the fortification of wines intended for exportation by sea, they shall be introduced into such wines only after removal from storage, and arrival alongside of the vessel which is to transport the same; and whenever transportation of such wines is to be effected by land carriage, the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe such regulations as to sealing packages and vehicles containing the same, and as to the supervision
tion of domes
of transportation from the point of departure, which point shall be determined as the place where such wine spirits may be introduced into such wines, to the point of destination, as may be necessary to insure the due exportation of such fortified wines.
SEC. 47. That all provisions of law relating to the reimportation of any goods of domestic growth or manufacture which were originally Reimportaliable to an internal revenue tax shall be, as tic wines. far as applicable, enforced against any domestic wines sought to be reimported; and duty shall be levied and collected upon the same when reimported, as an original importation.
Sec. 48. That any person using wine spirits or other spirits which have not been tax-paid in fortifying wine, otherwise than as provided for in this act, shall be guilty of a misdemeanor, and shall, on conviction thereof, be punished for each of- Penalty for fense by a fine of not more than two thou- in fortifying sand dollars, and, for every offense other than to law. the first, also by imprisonment for not more than one year.
Sec. 49. That wine spirits used in fortifying wines may be recovered from such wine only on the premises of a duly authorized grape-brandy fortifying distiller; and for the purpose of such recovery wines so fortified may be received as material on the premises of such a distiller, on a special permit of the collector of internal revenue in whose district the distillery is located ; and the distiller will be held to pay the tax on a product from such wines as will include both the alcoholic strength therein produced by the fermentation of the grape-juice and that obtained from the added distilled spirits.