ALCOHOL 



15 



shall be under such regulations and upon 

 the execution of such bonds as the Com- 

 missioner of International Revenue, with 

 the approval of the Secretary of the 

 Treasury, may prescribe. 



Sec. 3. That alcohol of the required 

 proof may be drawn off, for denaturation 

 only, from receiving cisterns in the cis- 

 tern room of any distillery for transfer 

 by pipes direct to any denaturing bonded 

 warehouse on the distillery premises or to 

 closed metal storage tanks situated in the 

 distillery bonded warehouse, or from such 

 storage tanks to any denaturing bonded 

 warehouse on the distillery premises, and 

 denatured alcohol may also be transported 

 from the denaturing bonded warehouse, 

 in such manner and by means of such 

 packages, tanks or tank cars, and on the 

 execution of such bonds, and under such 

 regulations as the Commissioner of In- 

 ternal Revenue, with the approval of the 

 Secretary of the Treasury, may prescribe. 

 And further, alcohol to be denatured may 

 be withdrawn without the payment of in- 

 ternal revenue tax from the distillery 

 bonded warehouse for shipment to cen- 

 tral denaturing plants in such packages, 

 tanks and tank cars, under such regula- 

 tions, and on the execution of such bonds 

 as may be prescribed by the Commissioner 

 of Internal Revenue, with the approval of 

 the Secretary of the Treasury. 



Sec. 4. That at distilleries producing 

 alcohol from any substance whatever, for 

 denaturation only, and having a • daily 

 spirit-producing capacity of not exceed- 

 ing one hundred proof gallons, the use of 

 cisterns or tanks of such size and con- 

 struction as may be deemed expedient 

 may be permitted in lieu of distillery 

 bonded warehouses, and the production, 

 storage, the manner and process of de- 

 naturing on the distillery premises the 

 alcohol produced, and transportation of 

 such alcohol, and the operation of such 

 distilleries shall be upon the execution of 

 such bonds and under such regulations 

 as the Commissioner of Internal Revenue, 

 with the approval of the Secretary of the 

 Treasury, may prescribe, and such dis- 

 tilleries may by such regulations be ex- 

 empted from such provisions of the exist- 

 ing laws relating to distilleries as may be 

 deemed expedient by said officials. 



The amendment in effect created a class 

 of distilleries in which alcohol may be 

 made for denaturation only, in quantities 

 not exceeding 100 proof gallons daily. 

 In accordance with its provisions, revised 

 regulations were issued by the Bureau of 

 Internal Revenue on July 7, 1907 (1) 

 which interpret the law very liberally, re- 

 lieving such small distilleries of many 



restrictions placed upon the operation of 

 larger establishments, and making it pos- 

 sible to produce denatured alcohol on a 

 small scale, provided that the economic 

 conditions prevailing in any given locality 

 are such as to make this production profit- 

 able. Further reference to the substance 

 of these regulations is made on page 28. 

 (Government control of small denatured 

 alcohol distillery.) 



Denatnrants and Denaturing' 



In order to insure the use of suitable 

 materials for denaturing, the law author- 

 izes the Commissioner of Internal Reve- 

 nue to prescribe the character of the de- 

 naturing materials and the manner in 

 which they shall be employed; and in 

 accordance with this provision a list of 

 denaturants for both general and special 

 purposes has been issued, giving direc- 

 tions for their use and tests for deter- 

 mining their quality or fitness for such 

 use. Among the substances mentioned 

 therein are the following: Wood alco- 

 hol, benzin, pyridin bases, camphor, cas- 

 tor oil, caustic soda, nicotine, ether, and 

 acetone. Indiscriminate use of these ma- 

 terials is not allowed. Most of them are 

 to be used only in the manufacture of 

 "specially denatured alcohol," the sale and 

 use of v7hich are permitted only under 

 special restrictions. In making "com- 

 pletely denatured alcohol," the variety 

 which may be bought freely by the public 

 at druggists' and paint shops, only wood 

 alcohol, benzin and pyridin may be used. 

 On account of the relatively high price 

 of the pyridin bases, and of the fact that 

 the specifications for "approved benzin" 

 admit the use of an Inexpensive petro- 

 leum distillate, the following formula is 

 altogether employed at present in making 

 completely denatui-ed alcohol in the 

 United States: 



To every 100 parts by volume of ethyl 

 alcohol of the desired proof (not less than 

 180°) there shall be added 10 parts by 

 volume of approved methyl alcohol and 

 ^2 of 1 part of approved benzin. 



It is prescribed in the internal reve- 

 nue regulations that every industrial dis- 

 tillery of the class herein considered 

 must have a special alcohol room with 

 cisterns for storing the product of the 



