Birmingham state herald., 1897-05-27
INTERNAL REVENUE LAWS
And instructions as Formulated CT Ta ln
 F ......a 2. by the Commissioner
FOR DISTILLED SPIRITS
2 Were Approved by Secretary Gage-Mnute De-
 tails of the Requirements for ish Bottng Warehouse.

, Washington, May 26.-George W. Will son, actirg commissioner of internal rev nue, wl,h the approval of the secre- tary of the treasury, has formulated reg . 'ulationS and instructions concerning the bottling of distilled spirits in bond under the act of March 8, 1897. Under these 9 regulations any distiller authorized by rthe act of March 3, to bottle distilled ] spirits of his own production is required Ito seit apart portion of his existing warehouse for this purpose and shall sep ,5 arate it from the remainder of the ware house by solid, secure and unbroken par tftons with no interior communication whatever between the different portions of the warehouse. The construction Of additions to a warehouse to be used for this purpose will be allowed on appdca- { tion. 'e
 The premises set apart for botSling pur- poses should be that portion of the ware house most remote from the cistern room 2 and the removal of the spiri;s from the warehouse to the bottling house must be over an open space exposed to public . view, When all specifications as to loca- z tion or construction of boltling room Or house have been complied with the dis tiller is required to give notice to the col Hector of his district of his intention to , bottle spirits which must contain full
  house to be used, the apparatus and Bis capacity etc.
 hedBpon re eceipt of this notice the collector in person, or by deputy, will make an examination of the premises and report to the commissioner. The bottling DOT ''tion of the warehouse will be under the control of the collector of internal rev enue for the district and in joint custody of the storekeeperi or storekeeper and egauger, and of the distiller. The entire Anf1nrqfiOn Of h0ttHnQ the SpiritS the S. ing and stamping, etc., must be conduct ed under the provision of the store Keeper, No spirits can be withdrawn for bottllng during which the period of time that can be made for regauging has ex- pired. M
 The stamp must bear date not less than four years after date of the deposit of the. spirits in bond. Packages of spirits of the same kind, and only differing in proof, produced by the same distillery by the same distiller during the same diStilling season, may not be removed to the bottling warehouse together, nor can spirits withdrawn for export and spirits withdrawn for tax paid, be in the bottling room at the same time. No material or substance of any kind other than pure water can be added to the spirits during the process of bottling nor can any substance or material be sub stracted from the spirits, except that charcoal sediment or other like sub- stances may be removed by straining them through cloth, felt, or other like material; nor can any method or pro- cess be applied to alter or change in any way the original condition or character of the produce except as authorized by the tatutes. The blank space in bottle stamps, which must cover the mouth of the bottle must contain the registered diStillery number, the real name of the bona fide distiller, state and district, the proof of the spirits, the year and dis til1ing Season, whether spring or fall, and the dates of the original inspection or entry into bond and of bottlng. And every bottle shall contain the full quan- tity which it's size imports.
 "A cautionary notice against the reuse of bottle without destroying the stamp is required to be affixed to each bottle, the penalty for the violation of which is not less than $100 nor more than $1000 and Imprisonment for not more than two years. The proprietor of any special bonded warehouse who may desire to bot tie on behalf of own5rS thereof fruit brandy deposited in such warehouse or to afford opportunity for the owners to bot tles the same may do so upon approval ofi5heir application under the same re- quiren1en $ and restrictions as are pre- scrfbed for bottling spirits at distillery warehouses
 The act prescribes that the real name of the actual bona fide dis'tiller is re- quired To be burned on the government side of :he packing case and no trade
 
 bottle unless the real name of the distil- Ter is also conspicuously placed upon it. Th5 purpose of this requirement is inter preted to be that spiri.s bottled in bond shall bear that name in which the distil- fer whether an individual or firm or dinarily and usually conducts his or it's business and holds himself or itself out to the public and not in the name or any of the names in which the psrson or firm may have temporarily qualified as dis tiler during the production of some limit ed quantity of spirits.
 Bottles of four sizes only are permitted to be used, one fifth gallon, one quart one pint and one-half pint. The regula- tions also provide for the necessary ac- counts to be kept and reports to be made and also uprescribes ruh:s to govern pre- ceedings in the exporta tion of bottled spirits subsequent to their removal from the bottling warehouse. Cases of spirits intended for export are required to be wiredkand sealed. and as a further pre- ven'ta tive against fraud Ah:y are required to be opened and contents examined by customs officers at the port of exporta- ton.