Chapter 78. To amend section thirty-two hundred and forty-six of the Revised Statutes of the United States, as amended by section five of the Act of March first, eighteen hundred and seventy-nine
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CHAP. 78.— An Act To amend section thirty-two hundred and forty-six of the Revised Statutes of the United States, as amended by section five of the Act of March first, eighteen hundred and seventy-nine.March 3, 1915.[[H. R. 12303](/us/bill/63/hr/12303).][[Public, No. 266](/us/pl/63/266).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That section thirty-two hundred Internal revenue special taxes.[R. S., sec. 3246, p. 625, amended](/us/rs/s3246/p625).Vol. 20, p. 334,and forty-six of the Revised Statutes of the United States, as amended by section five of the Act of March first, eighteen hundred and seventy-nine (Twentieth Statutes, page three hundred and twenty-seven), be, and the same is hereby, amended by adding thereto the following:
" “Nor shall any special tax be imposed upon manufacturing chemists Matter added.or flavoring extract manufacturers for recovering tax-paid alcohol or spiritous liquors from dregs or marc of percolation or extraction, if said recovered alcohol or spiritous liquors be again used in the manufacture of flavoring extracts.” " So that said section thirty-two hundred and forty-six of the Revised Statutes of the United States shall read as follows: " “Sec. 3246. Nothing in this chapter shall be construed to impose Exemption of vintners.a special tax upon vintners who sell wine of their own growth, or manufacturers who sell wine produced from grapes grown by others, at the place where the same is made or at the general business office of such vintner or manufacturer: *Provided*, That no vintner or manufacturer *Proviso*.Offices restricted.shall have more than one office for the sale of such wine that shall be exempt from special tax under this Act; nor shall any special tax be imposed upon apothecaries as to wines or spirituous Apothecaries,liquors which they use exclusively in the preparation or making-up of medicines.
“Nor shall any special tax be imposed upon manufacturing chemists Chemists recovering tax-paid alcohol to be reused.or flavoring extract manufacturers for recovering tax-paid alcohol or spirituous liquors from dregs or marc of percolation or extraction if said recovered alcohol or spirituous liquors be again used in the manufacture of flavoring extracts.” " Approved, March 3, 1915.