The morning call., 1890-10-09
SWEET WINES.
The Tariff Law Relating to
Their Fertilization.
Regulations Prepared by the Commissioner
Of Internal Revenue.
Bonds 10 Be Given By The Wine-Maker.
Duties of Collectors, GauserS and
StOTe-KeeperS ReimpOTtaiiOnS.
Special to THE MORNING CALL

WASHINGTON, Oct. S.-The Commissioner
of Internal Revenue has prepared series OF
regulations for the enforcement of the pro-
visions of the present tariff law relating to
the fortifcation of sweet wines. The law
provides that Nme-maker who IS also a
distiller may remove grape brandy from his
distillery direct to his winery for use in the
fortification of sweet wines; also that
maker of sweet wines may withdraw grape
brandy from any special bonded warehouse
for the fortification of such wines. 1t pro-
vides further that all Notifications of sweet
wines shall be done Oh the premises OF the
wine maker where grape juice is expressed
within the period from August to April in
elusive.
The first section of the regulations pro.
vides for bond to be given by the wine
maker under the conditions prescribed by
law and APP licable both to transfers from
the diStillery and from special bonded ware
houses also blank forms containing: First,
the notice of the wine-maker; second, the
order OF the Collector and the gauger; third.
the report of the gauger; fourth, the entry for
withdrawal, and fifth, permit from the
Collector for the withdrawal of grape
brandy for the fOrtificalion of wines. A
special and supplemental notice are pre-
scrbed for the wine-maker, the former to
the Collector and the latter 10 the gauger
after his arrival at the winery and distillery.
In order to facilitate the work of the
gauger in making his rounds TO gauge up
brandy the Collector is to provide him with
blank notices TO record each gauge The
gauger is required TO gauge brandy and to
superintend the fortifcation of wines; also
10 do the necessary marking and stamping
and branding both of brandy aud wines. a
stamp, called the transfer stamp, Will be
affixed 10 brandy packages and special tax
will be affixed 10 the head Of every package
OF sweet wine. A wax seal of about the
size OF silver dollar will also be placed on
the bung-stave Of the latter class of pack
ages, so as to prevent the removal Of any Of
the contents without breaking the seal.
TIE second section Of the regulations pro-
yides for the transfer from special bonded
warehouses to wineries III the same district,
and the third section for the transfers from
special bonded warehouses 10 wineries in
other districts. The forms in both instances
are similar to those heretofore used in other
transfers provided by law.
The fourth section provides for the forti-
fication of wines for export, and includes
transportation from bonded warehouses to
secure the transfer of brandy to the point at
which it is IT, be used in fortify!ng wiCs,
and also to secure the expectation Of wine.
Provision is made for nine different parts Of
one form, including notices and orders to
collectors, gangers and store-keepers and
their reports, and also the entries of
wine-makers' regulations, and also gives
general instructions in regard to the rem-
the law will be treated as original importa-
tons, and in regard to the recovery Of the
ale Dhol contained therein at the grape
brandy diSrillery. Instructions are also
given as to the method of determining the
sa charine and alcoholic strength of wines,
and as TO the use.Of Balling's saccharometer.