Chapter 236. To amend existing laws relating to the use of alcohol, free of tax, by scientific institutions or colleges of learning
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CHAP. 236.— An Act To amend existing laws relating to the use of alcohol, free of tax, by scientific institutions or colleges of learning. July 8, 1916[[H. R. 15437](/us/bill/64/hr/15437)][[Public, No. 154](/us/pl/64/154)] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* Internal revenue.[R. S., sec. 3297, p. 638, amended](/us/rs/s3297/p638). That an Act entitled “An Act to extend the provisions of section thirty-two hundred and ninety-seven of the Revised Statutes to other institutions of learning,” approved May third, eighteen hundred and seventy-eight, is hereby amended to read as follows:
" 355 “That the Secretary of the Alcohol.Withdrawal free of tax for colleges, hospitals, etc.Vol. 20, p. 48, amended.Treasury is authorized to grant permits, as provided for in section thirty-two hundred and ninety-seven of the Revised Statutes of the United States, for the withdrawal of alcohol from bond, free of tax to any scientific university or college of learning created and constituted as such by any State or Territory under its laws, though not incorporated or chartered, and to any hospital maintained by endowment or otherwise, and not conductedConditions. for profit, upon the same terms and subject to the same restrictions and penalties already provided by said section thirty-two hundred and ninety-seven: *Provided, however*, That alcohol so obtained*Provisos*.Hospital use. by hospitals may be used in surgical operations and, except as a beverage, in the treatment of patients, under such regulations as the Secretary of the Treasury may prescribe: *And provided further*, ThatBond. the bond required by said section thirty-two hundred and ninety-seven may be executed by an officer of such hospital or institution or by any other person for it, and on its behalf, with two good and sufficient sureties, upon like conditions, and to be approved as by said section is provided.
” " Approved, July 8, 1916.