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be withdrawn without the payment of in- 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 galions, 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 producticn, 
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.) 
Denaturants and Denaturing 
In order to insure the use of suitable 
materials for denaturing, the law author- 
izes the Commissioner of Internal Reve- 
hue 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 cf them are 
to be used only in the manufacture of 
“snecially denatured alcohol,” the sale and 
use of which 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 denatured alcohol in the 
United States: 
To every 160 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 
1, 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 
