20 



thirty-three hundred and nine of the Revised Statutes of the United States, as amended by 

 section six of the Act entitled "An Act to amend the laws relating to internal revenue," 

 approved March first, eighteen hundred and seventy-nine; and such spirits so recovered 

 may be used by such distiller to fortify wines as authorized by section forty-two of the 

 aforesaid Act, approved October first, eighteen hundred and ninety. 



SEC. 3. That the Commissioner of Internal Revenue is hereby authorized to assign at 

 each winery where wines are to be fortified such number of gaugers or storekeeper gaugers, 

 in the capacity of gaugers, for special duties as may be necessary for the proper supervision 

 of the making and fortifying of such wines, and the compensation of such officers shall not 

 exceed five dollars per diem while so assigned, together with their actual and necessary 

 traveling expenses, and also a reasonable allowance for their board bills, to be fixed by the 

 Commissioner of Internal Revenue, but not to exceed two dollars per day for said board 

 bills; and to cover the expenses to the Government attending the making and fortification 

 of such sweet wines there shall be levied and assessed against each maker of such wines, 

 and collected monthly, a charge of three cents on each taxable gallon of brandy used by 

 him in the fortification of such wines during the preceding month. That bonds hereafter 

 given under the provisions of the aforesaid Act of October first, eighteen Jiundred and ninety, 

 as amended, shall be conditioned for the payment of the tax on all brandy removed there- 

 under and not used and accounted for within the time and in the manner required by law 

 and regulations, and for the payment of all charges herein imposed on the brandy so with- 

 drawn and used; and the said bond shall contain such other conditions as the Commissioner 

 of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulation 

 prescribe. 



SEC. 4. That where brandy to be used in the fortification of wine is distilled on premises 

 adjacent to the winery premises the Commissioner of Internal Revenue may, in his dis- 

 cretion, authorize the erection on either of said premises of fermenting vats for material to 

 be used either in the manufacture of such wines or the brandy to be used in the fortification 

 thereof; and all such materials used or received on either of said premises shall be under 

 the supervision of the officer assigned to such winery, and shall be accounted for at such 

 times and in such manner as the Commissioner may direct. 



SEC. 5. That the provisions of sections thirty-two hundred and twenty-one and thirty- 

 two hundred and twenty-three of the Revised Statutes of the United States, as amended 

 by an Act approved March first, eighteen hundred and seventy-nine, are hereby extended 

 to grape brandy withdrawn for use in the fortification of sweet wines, and which, prior to 

 such use, is accidentally destroyed by fire or other casualty while stored in the fortifying 

 room on the winery premises. 



SEC. 6. That any person who by any process recovers from wines fortified under the pro- 

 visions of the aforesaid Act approved October first, eighteen hundred and ninety, or amend- 

 ments thereto, any brandy or wine spirits used in the manufacture or fortification of said 

 wine, otherwise than is provided for in said Act and its amendments, or who shall rectify, 

 mix, or compound with other distilled spirits such fortified wines or grape brandy or wine 

 spirits unlawfully recovered therefrom, shall, on conviction, be punished for each such 

 offense by a fine of not less than two hundred dollars nor more than one thousand dollars. 

 But the provisions of this section, and the provisions of section thirty-two hundred and 

 forty-four of the Revised Statutes of the United States, as amended, relating to rectifi- 

 cation, shall not be held to apply to the blending of pure sweet wines fortified under the 

 provisions of the said Act of October first, eighteen hundred and ninety, or amendments 

 thereto, where such wines are blended for the sole purpose of perfecting the same according 

 to commercial standard. 



The following table shows the extent of the operations under this 

 law, the kinds of sweet wines so fortified including angelica, concord, 

 malaga, muscatel, port, scuppernong, sherry, sweet catawba, and 

 tokay: 



