A Practical Handbook on the Distillation of Alcohol from Farm ProductsWright, F. B. (Frederic B.)
Science
A Practical Handbook on the Distillation of Alcohol from Farm Products
Wright, F. B. (Frederic B.)
Alcohol; Alcohol, Denatured
SEC. 2. That any person who withdraws alcohol free of tax under the
provisions of this Act and regulations made in pursuance thereof, and who
removes or conceals same, or is concerned in removing, deposting or
concealing same for the purpose of preventing the same from being
de-natured under governmental supervision, and any person who uses
alcohol withdrawn from bond under the provision of section one of this
Act for manufacturing any beverage or liquid medicinal preparation, or
knowingly sells any beverage or liquid medicinal preparation made in
whole or in part from such alcohol, or knowingly violates any of the
provisions of this Act, or who shall recover or attempt to recover by
redistillation or by any other process or means, any alcohol rendered
unfit for beverage or liquid medicinal purposes under the provisions of
this Act, or who knowingly uses, sells, conceals, or otherwise disposes
of alcohol so recovered or redistilled, shall on conviction of each
offense be fined not more than five thousand dollars, or be imprisoned
not more than five years, or both, and shall, in addition, forfeit to the
United States all personal property used in connection with his business,
together with the buildings and lots or parcels of ground constituting
the premises on which said unlawful acts are performed or permitted to be
performed: _Provided_, That manufacturers employing processes in which
alcohol, used free of tax under the provisions of this Act, is expressed
or evaporated from the articles manufactured, shall be permitted to
recover such alcohol and to have such alcohol restored to a condition
suitable solely for reuse in manufacturing processes under such
regulations as the Commissioner of Internal Revenue, with the approval
of the Secretary of the Treasury, shall prescribe.
SEC. 3. That for the employment of such additional force of chemists,
internal-revenue agents, inspectors, deputy collectors, clerks, laborers,
and other assistants as the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury, may deem proper and necessary
to the prompt and efficient operation and enforcement of this law, and
for the purchase of locks, seals, weighing beams, gauging instruments,
and for all necessary expenses incident to the proper execution of this
law, the sum of two hundred and fifty thousand dollars, or so much
thereof as may be required, is hereby appropriated out of any money in
the Treasury not otherwise appropriated, said appropriation to be
immediately available.
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