ALCOHOL 3D 
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- 
tifving 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 gaugers 
or storekeeper gaugers, in the capacity of 
gaugers, 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. 
