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WINES AND OTHER BEVERAGES.
Eec. 3328. Tax on imitation of wines, how
paid. 42. Act of October 1, 1890, as
amended, Wine spirits used
free of tax. 43. (Same). Wine spirits defined ;
use of water; alcoholic
strength. 44. (Same). (Superseded.) 45. (Same). Transfer in bond and
use of wine spirits for forti
fying sweet wines. 46. (Same). Withdrawal of spirits
to fortify wines intended for
export. 17. (Same). Reimportation. 48. (Same). Penalty for using
spirits in fortifying wines con
trary to law. 49. (Same). (Superseded.) 15. Act of August 10, 1917. Re
strictions on use of food ma
terials. 1. Act of November 21, 1918. Use
of food materials in manufac
ture of wine; penalty. 5. Act of March 3, 1917. Advertise
ments in certain States; shipments into States prohibiting
sale. 600(b). Act of February 24, 1919.
Imported wines in customs
bonded warehouse. 60), (Same). Additional tax; gin;
floor tax; exemptions; regula
tions. 610. (Same). Natural wine defined ;
use of sugar solution; sweet wines.
Lec. 611. (Same). Still wines, including
vermuth, etc. 612. (Same). Withdrawal of brandy
or wine spirits for use in forti.
fying wines. 613. (Same). Tax on champagne,
etc. 614. (Same). Floor tax, 615. (Same). Sweet wine; floor tax. 616. (Same). Payment of tax by
stamp; wines for family use. 618. (Same). Removal of domestic
wines from bonded premises; wine used as distilling ma
terial. 619. (Same). Collection of tax on
imported wines. 620. (Same). Penalty for evading
tax or any requirement of law
or regulations. 621. (Same). Spirit meters, locks,
and seals; assignment and
compensation of gaugers, etc. 622. (Same). Allowance for un
avoidable loss of wine. 628. (Same). Tax on beverages de
rived from cereals, etc., min
eral waters, etc. 629. (Same). Returns and payment
of tax; penalty. 630. (Same). Soft drinks mixed at
soda fountain, etc. 5. Act of June 7, 1906. Remission
of tax on grape brandy accidentally destroyed.
Sec. 3328. On all wines, liquors, or compounds known Tax on imitaor denominated as wine, and made in imitation of how paid. sparkling wine or champagne, but not made from grapes grown in the United States, and on all liquors, not made from grapes, currants, rhubarb, or berries grown in the United States, but produced by being rectified or mixed with distilled spirits or by the infusion of any matter in spirits, to be sold as wine, or as a substitute for wine, there shall be levied and collected a tax of ten cents per bottle or package containing not more than one pint, or of twenty cents per bottle or package containing more than one pint and not more than one quart, and at the
same rate for any larger quantity of such merchandise, however the same may be put up, or whatever may be the package. The Commissioner of Internal Revenue shall cause to be prepared suitable and special stamps denoting the tax herein imposed, to be aflixed to each bottle or package containing such merchandise, by the person manufacturing, compounding, or putting up the same, before removal from the place of manufacture, compounding, or putting up; and said stamps shall be affixed and canceled in such manner as the Commissioner may prescribe; and the absence of such stamp from any bottle or package containing such merchandise shall be prima facie evidence that the tax thereon has not been paid, and such merchandise shall be forfeited to the United States.
Any person counterfeiting, altering, or reusing said stamps shall be subject to the same penalties as are imposed for the same offenses in relation to proprietary stamps.
This section has not been specifically repealed but is regarded as obsolete, having been apparently superseded by subsequent legislation.
See section 3429, page 553, for penalties for counterfeiting, etc., proprietary stamps.
Article here held none the less free from tax, as being “made from grapes grown in the United States," notwithstanding carbonic acid gas was injected by a separate process of manufacture. (United States v. Wines of Blum., 6 Ben., 493; 17 Int. Rev. Rec., 181.)
GRAPE BRANDY USED FOR THE FORTIFICATION OF WINE.
wine spirits SEC. 42. [Act of October 1, 1890 (26 Stat., 621), as may be used free of tax.
amended by sec. 2 of act of October 22, 1914 (38 Stat., 745), as amended by sec. 617 of act of February 24, 1919 (40 Stat., 1057).] That any producer of pure sweet wines may use in the preparation of such sweet wines, under such regulations and after the filing of such notices and bonds, together with the keeping of such records and the rendition of such reports as to materials and products as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, wine spirits produced by any duly authorized distiller, and the Commissioner of Internal Revenue, in determining the liability of any distiller of wine spirits to assessment under section 3309 of the Revised Statutes, is authorized to allow such distiller credit in his computations for the wine spirits withdrawn to be used in fortifying
sweet wines under this Act. Wine spirits Sec. 43. [Act of October 1, 1890 (26 Stat., 621), as
amended by sec. % of act of October 22, 1911 (38 Stat., 745), as amended by sec. 617 of act of Februúry 24, 1919 (40 Stat., 1057).] That the wine spirits mentioned in section 42 is the product resulting from the distillation of fermented grape juice, to which water may have been added prior to, during, or after fermentation, for the
When water may be used.
sole purpose of facilitating the fermentation and economical distillation thereof, and shall be held to include the product from grapes or their residues commonly known as grape brandy, and shall include commercial grape brandy which may have been colored with burnt sugar or caramel; and the pure sweet wine which may be fortified with wine spirits under the provisions of this Act is fermented or partially fermented grape juice only, with the usual cellar treatment, and shall contain no other substance whatever introduced before, at the time of, or after fermentation, except as herein expressly provided : Provided, That the addition of pure boiled or condensed grape must or pure crystallized cane or beet sugar, or pure dextrose sugar containing, respectively, not less than 95 per centum of actual sugar, calculated on a dry basis, or water, or any or all of them, to the pure grape juice before fermentation, or to the fermented product of such grape juice, or to both, prior to the fortification herein provided for, either for the purpose of perfecting sweet wines according to commercial standards or for mechanical purposes, shall not be excluded by the definition of pure sweet wine aforesaid: Provided, however, That the cane or beet sugar, or pure dextrose sugar added for sweetening purposes shall not be in excess of 11 per centum of the weight of the wine to be fortified: And provided further, That the addition of water herein authorized shall be under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe: Provided, however, That records kept in accordance with such regulations as to the percentage of saccharine, acid, alcoholic, and added water content of the wine offered for fortification shall be open to inspection by any official of the Department of Agriculture thereto duly authorized by the Secretary of Agriculture; but in no case shall such wines to which water has been added be eligible for fortification under the provisions of this Act, where the same, after fermentation and before
Alcoholio fortification, have an alcoholic strength of less than 5 strength per centum of their volume. Sec. 41. [Act of October 1, 1890 (26 Stat., 621).]
Superseded by section 620, act of February 24, 1919 (40 Stat., 1057). Sec. 45. [Act of October 1, 1890 (26 Stat., 621), as amended by sec. 2 of act of October 22, 1914 (38 Stat., 745), as amended by sec. 617 of act of February 24, 1919 (40 Stat., 1057).] 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 Commissioner of Internal Revenue, wine spirits for with the approval of the Secretary of the Treasury, shall fortifying sweet prescribe, any producer of pure sweet wines as defined by this Act may withdraw wine spirits from any special
water has been used.
Transfers in bond and use of
premises wines may fortified.
bonded warehouse in original packages or from any registered distillery 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 foregoing limitations and provisions; 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 preLocation of scribed by him from any distillery, rectifying house, where 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 this regulation shall be stored in any room or part of the building in which fortification of wines is practiced.
The use of wine spirits for the fortification of sweet Supervision of wines under this Act shall be under the immediate super
vision 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, with the approval of the Secretary of the Treasury, 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. Withdrawal Sec. 46. [Act of October 1, 1890 (26 Stat., C21).]
t: That wine-spirits may be withdrawn from special intended for ex bonded warehouses at the instance of any person desir
ing to use the same to fortify any wines, in accordance with commercial demands of foreign markets, when such 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
spirits fortify wines