Chapter 198.
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CHAP. 198.— AN ACT To amend the internal-revenue laws relating to distilled spirits, and for other purposes. March 2, 1911.[[H.R. 28626](/us/bill/36/hr/28626).][[Public, No. 447](/us/bill/36/pl/447).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That section thirty-two hundred and fifty-five Internal revenue.of the Revised Statutes, as amended by Act of June third, Distilled spirits.eighteen hundred and ninety-six (Twenty-ninth Statutes, page one hundred and ninety-five),Vol. 29, p. 195.be amended so as to read as follows:
“Sec.3255.The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may exempt distillers of brandy Fruit brandies.made exclusively from apples, peaches, grapes, pears, pineapples, oranges, apricots, berries, plums, pawpaws, persimmons, prunes, figs, or cherries R. S., sec. 3255, p. 627. amended.from any provision of this title relating to the manufacture of spirits, Exemption from general spirit regulations.except as to the tax thereon, when in his judgment it may seem expedient to do so: *Provided,**Proviso*.That where, in the manufacture of wine, artificial sweetening has been used the wine or the fruit pomace residuum may be used in the distillation of brandy, Use of artificial sweetening permitted.and such use shall not prevent the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, from exempting such distiller from any provision of this title relating to the manufacture of spirits, except as to the tax thereon, when in his judgment it may seem expedient to do so.
” Approved, March 2, 1911.