it comes under the control of the Commissioner of Internal Revenue. 

 The distillation of alcohol from waste products is conducted under 

 special regulations authorized by law. 



SWEET WINE. 



Brandy and other distilled spirits made from grapes or their refuse 

 may be used for fortifying sweet wines upon the payment of a nomi- 

 nal tax of 3 cents a gallon, as provided for by the following act of 

 Congress, which indicates the character of the wines that may be 

 fortified in this way: 



AN ACT To amend existing laws relating to the fortification of pure sweet wines. 



Be it enacted by the Senate and House of Representatives of the United States of America 

 in Congress assembled, That section forty-three of the Act entitled "An Act to reduce the 

 revenue and equalize duties on imports, and for other purposes," approved October first, 

 eighteen hundred and ninety, as amended by section sixty-eight of the Act of August 

 twenty-seventh, eighteen hundred and ninety-four, be further amended, so as to read as 

 follows: 



SEC. 43. That the wine spirits mentioned in section forty-two of this Act 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 sole purpose of facilitating the fermen- 

 tation and economical distillation thereof, and shall be held to include the product from 

 grapes or their residues, commonly known as grape brandy; and the pure sweet wine, 

 which may be fortified free of tax, as provided in said section, is fermented grape juice only, 

 and shall contain no other substance whatever introduced before, at the time of, or after 

 fermentation, except as herein expressly provided; and such sweet wine shall contain not 

 less than four per centum of saccharine matter, which saccharine strength may be deter- 

 mined by testing with Balling's saccharometer or must scale, such sweet wine, after the 

 evaporation of the spirits contained therein, and restoring the sample tested to original 

 volume by addition of water: Provided, That the addition of pure boiled or condensed 

 grape must or pure crystallized cane or beet sugar or pure anhydrous sugar to the pure grape 

 juice aforesaid, or the fermented product of such grape juice prior to the fortification pro- 

 vided by this Act for the sole purpose of perfecting sweet wines according to commercial 

 standard, or the addition of water in such quantities only as may be necessary in the 

 mechanical operation of grape conveyors, crushers, and pipes leading to fermenting tanks, 

 shall not be excluded by the definition of pure sweet wine aforesaid: Provided, however , 

 That the cane or beet sugar, or pure anhydrous sugar, or water, so used shall not in either 

 case be in excess of ten per centum of the weight of the wine to be fortified under this Act: 

 And provided further, That the addition of water herein authorized shall be under such 

 regulations and limitations as the Commissioner of Internal Revenue, with the approval of 

 the Secretary of the Treasury, may from time to time prescribe ; 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 fortification, have an alcoholic strength 

 of less than five per centum of their volume. 



SEC. 2. That section forty-nine of the said Act, approved October first, eighteen hundred 

 and ninety, be amended so as to read as follows: 



SEC. 49. That wine spirits used in fortifying wines may be recovered from such wine only 

 on the premises of a duly authorized grape-brandy distiller; and for the purpose of such 

 recovery wine so fortified may be received as material on the premises of such a distiller, on 

 a special permit of the collector of internal revenue in whose district the distillery is located; 

 and the distiller will be held to pay the tax on a product from such wines as will include 

 both the alcoholic strength therein produced by the fermentation of the grape juice and 

 that obtained from the added distilled spirits, subject, however, to the provisions of section 



