Tulsa daily world. [volume] (Tulsa, Indian Territory [Okla.]) 1905-1919, 1917-10-17

warehouse. may be withdrawn there
from on the original gauge where the
came have remained In such farehouse
for a period not exceeding thirty days
from the date OF deposit.
l. Under such regulations as the COM
missioner OF internal revenue. with
the approval OF the secretary OF the
treasury, may prescribe. the manufac-
ture, warehouslng, withdrawal, and
shipment, under the provisions OF ex-
listing law, OF ethyl alcohol for other
than % beverage purposes or CD
use in the manufacture or production
OF any article used or intended for use
as beverage and denatured alcohol,
may be exempted from the provisions
OF section 32s3. Revised Statutes OF
the United States.
Under such regulations M the com
missioner Of internal revenue, with
the approval OF tho secretary OF the
treasury, may prescribe, manufactur-
crs of ethyl alcohol for other than
beverage purposes may be granted
permission under the provisions Of
section 3285, Revised Statutes OF u
United States. TO fill fermenting tub
In n sweet-mash distillery not oftener
than once In forty eight hours.
Section 800. That upon all distilled
spirits produced I'm or imported into
the United States upon which the tax
now imposed BY law has been paid,
and which. on the day this act is
passed. are held hy n retailer In n
quantity In excess of fifty gallons In
the aggregate, or by any other person,
corporation, partnership, or associa-
tlon In any quantity, and which are
Intended for nS,le. there shall be
levied, assessed collected and paid a
tax OF S1.10 Cor, II intended for sale
for beverage purposes or for use In
the manufacture or production OF any
article used or intended for use as n
beverage. n tax Of s2.10) on each
proof gallon. and a proportionate tax
at like rate on all fractional parts
OF such proof gallon: Provided, that
the tax on such distilled spirits in the
custody of court OF bankruptcy In in
solvency proceedings on June !, 1911
shall be paid by the person 10 whom
the court delivers such distilled spirits
at the time OF such delivery. 20 the
extent that the amount thus deliv-
cred exceeds the fifty gallons here
inbefore provided.
Section S04. That In addition TO the
tax now imposed or imposed by this
act on distilled spirits there shall be
levied, assessed, collected, and paid
n tax OF IL cents on each proof gallon
and n proportionate tax at n like rate
on all fractional parts Of such proof
gallon on all distilled spirits or wines
hereafter rectified, purified, or refined
In such manner, and on oil mixtures
hereafter produced in such manner,
that the person so roctifying. purify
ing, refining, or mixing the same is a
tifI.r tuitlIn mn at,-p "a .f
32ii, Revised Statutes. as amended,
aud on all such articles In the posses
sion OF the rcctifier on the day this
act IL passed: Provided that this tax
shall not apply to gin produced by
the redistillation of pure spirit over
juniper berries and other aromatics.
When the process of rectifcation IL
and the tax prescribed by
this section has been paid. II shall
be unlawful for the rectifier or other
dealer to reduce in proof or increase
In volume such spirits or wine by the
addition OF water or other substance;
nothing herein contained shall how
ever, prevent rectlfier from using
again in the process OF rectification
spirits already rectified and upon which
the tax has heretofore been paid.
The tax imposed by this section
shall not attach TO cordials or liqueurs
on which n tax IL imposed and paid
under the act entitled AN act to in
crease the revenue, and for other
purposes" approved September S,
1915, nor to the mixing and blending
of wines, where such blending is for
the sole purpose OF perfecting such
wines according to commercial stand
ards. nor to blends made exclusively
of two or more pure straight whisk les
aged In wood for "A period of not less
than four years and without the addi-
ton OF coloring or flavoring matter
or any other substance than pure
water and II not reduced below ninety
proof: Provided. that such blended
whiskies shall be exempt from tax
under this section only when com
pounded under the Immediate super
vision of revenue officer in such
tanks and under such conditions and
SUPERVISION as the commissioner Of
internal revenue, with the approval OF
the secretary OF tho treasury, may
prescribe.
All distilled spirits taxable under
this section shall be subject to uni
form regulations concerning the use
thereof In the manufacture. blending,
Compounding, mixing. marking, brand
ing. and sale OF whisky and rectified
spirits, and no discrimination whatso-
ever shall be made by reason OF q diff
ference In the character OF the mate
rial from which same may have been
produced.
The business OF n rcctifier OF spirits
shall be carried on. and the tax on
rectified spirits shall be paid. under
snch rules, regulations nnd bonds rs
may be prescribed by the commits
sdoner OF internal revenue, with the
approval OF the secretary Of the treas
ury.
Any person violating any OF the pro-
visions OF this section shall @ deemed
TO be guilty of n misdemeanor and
upon conviction. shall be fined not
more than $1,000 or imprisoned not
more than two years He shall, in
addition. be liable 10 double the tax
evaded together with the tax. to be
collected by assessment or on any
bond given.
Section sos. That hereafter collec-
tors OF internal revenue shall not fur
nish wholesale liquor dealers stamps
in lieu OF and IN exchange Tor stamps
for rectified spirits unless the package
covered by stamp for rectified spirits
is TO be broken into smaller packages.
The commissioner OF internal rove