Chapter 2571. To amend an Act entitled “An Act for the withdrawal from bond tax free of domestic alcohol when rendered unfit for beverage or liquid medicinal uses by mixture with suitable denaturing materials,” approved June seventh, nineteen hundred and six
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CHAP. 2571.— An Act To amend an Act entitled “An Act for the withdrawal from bond tax free of domestic alcohol when rendered unfit for beverage or liquid medicinal uses by mixture with suitable denaturing materials,” approved June seventh, nineteen hundred and six. March 2, 1907. [[H. R. 24516](/us/bill/34/hr/24516).] [[Public, No. 230](/us/pl/34/230).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Denatured alcohol.Withdrawal of, for manufacture of chemicals, etc.*Ante*, p. 217.
That notwithstanding anything contained in the Act entitled “An Act for the withdrawal from bond tax free of domestic alcohol when rendered unfit for beverage or liquid medicinal uses by mixture with suitable denaturing materials.” approved June seventh, nineteen hundred and six, domestic alcohol when suitably denatured may be withdrawn from bond without the payment of internal-revenue tax and used in the manufacture of ether and chloroform and other definite chemical substances where said alcohol is changed into some other chemical substance and does not appear in *Proviso*.Rum.the finished product as alcohol: *Provided,* That rum of not less than one hundred and fifty degrees proof may be withdrawn, for denaturation only, in accordance with the provisions of said Act of June seventh, nineteen hundred and six, and in accordance with the provisions of this Act.
Sec. 2. Central denaturing bonded warehouses.Establishment of, authorized.That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may authorize the establishment of central denaturing bonded warehouses, other than those at distilleries, to which alcohol of the required proof may be transferred from distilleries or distillery bonded warehouses without the payment of internal-revenue tax and in which such alcohol may be stored and Regulations.denatured.
The establishment, operation, and custody of such warehouses shall be under such regulations and upon the execution of such bonds as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Sec. 3. Transfer of alcohol from distilleries to bonded warehouses.That alcohol of the required proof may be drawn off, for denaturation only, from receiving cisterns in the cistern room of any distillery for transfer by pipes direct to any denaturing bonded warehouse on the distillery premises or to closed metal storage tanks situated in the distillery bonded warehouse, or from such storage tanks to any denaturing bonded warehouse on the distillery premises, and denatured alcohol may also be transported from the denaturing bonded warehouse, in such manner and by means of such packages, tanks or tank cars, and on the execution of such bonds, and under such regulations as the Commissioner of Internal Revenue, with the Payment of tax not required.approval of the Secretary of the Treasury, may prescribe.
And further, alcohol to be denatured may be withdrawn without the payment of internal-revenue tax from the distillery bonded warehouse for shipment to central denaturing plants in such packages, tanks and Bonds.tank cars, under such regulations, and on the execution of such bonds as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. Sec. 4. Cisterns, etc., for storage permitted at small distilleries.That at distilleries producing alcohol from any substance whatever, for denaturation only, and having a daily spirit-producing capacity of not exceeding one hundred proof gallons, the use of cisterns 1251or tanks of such size and construction as may be deemed expedient may be permitted in lieu of distillery bonded warehouses, and the production, storage, the manner and process of denaturing on the distillery premises the alcohol produced, and transportation of such alcohol, and the operation of such distilleries shall be upon the execution of suchBonds, etc. bonds and under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, and such distilleries may by such regulations be exempted from such provisions of the existing laws relating to distilleries as may be deemed expedient by said officials.
Sec. 5. That the provisions of this Act shall take effect on SeptemberEffect, Sept. 1, 1907. first, nineteen hundred and seven. Approved, March 2, 1907.