ALCOHOL 



35 



restoring the sample tested to original 

 volume by addition of water: Provided, 

 That the addition of pure boiled or con- 

 densed grape must or pure crystallized 

 cane or beet sugar or pure anhydrous su- 

 gar to the pure grape juice aforesaid, or 

 the fermented product of such grape juice 

 prior to the fortification provided 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 neces- 

 sary 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 author- 

 ized shall be under such regulations and 

 limitations as the Commissioner of Inter- 

 nal 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 for- 

 tification, have an alcoholic strength of 

 less than five per centum of their vol- 

 ume. 



Sec. 2. That section forty-nine of said 

 Act, approved October first, eighteen hun- 

 dred and ninety, be amended so as to 

 read as follows: 



Sec. 49. That wine spirits used in for- 

 tifying 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 ma- 

 terial 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 alco- 

 holic 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 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 re- 

 lating 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 In- 



ternal Revenue is hereby authorized to 

 assign at each winery where wines are 

 to be fortified such number of gangers 

 or storekeeper gangers, in the capacity of 

 gangers, for special duties as may be nec- 

 essary 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 Commis- 

 sioner 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 here- 

 after given under the provisions of the 

 aforesaid Act of October first, eighteen 

 hundred and ninety, as amended, shall 

 be conditioned for the payment of the 

 tax on all brandy removed thereunder 

 and not used and accounted for within 

 the time and in the manner required 

 by law and regulations, and for the pay- 

 ment of all charges herein imposed on 

 the brandy so withdrawn and used; and 

 the said bond shall contain such other 

 conditions as the Commissioner of In- 

 ternal Revenue, with the approval of the 

 Secretary of the Treasury may by regula- 

 tion 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 discretion, authorize the erec- 

 tion on either of said premises of fer- 

 menting vats for material to be used 

 either in the manufacture of such wines 

 or the brandy to be used in the fortifica- 

 tion 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 with- 

 drawn 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. 



