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
APPLICATION FOR APPROVAL OF DE-NATURING BONDED WAREHOUSE.
"SEC. 7. Whenever a distiller wishes to commence the business of
de-naturing alcohol he must make written application to the collector of
the district in which the distillery is located for the approval of a
de-naturing bonded warehouse.
Such application must give the name or names of the person, firm, or
corporation operating the distillery, the number of the distillery, the
location of the same, the material of which the warehouse is constructed,
the size of same, width, length and height, the size of the de-naturing
material room therein, and the manner of its construction, the capacity
in gallons of each tank to be used for de-naturing alcohol or for holding
the de-naturing agents, and the material of which said tanks are
constructed.
Such application must be accompanied by a diagram correctly representing
the warehouse, the mixing tanks, de-naturing material room, and
de-naturing material tanks, with all openings and surroundings. It must
show the distillery and all the distillery bonded warehouses on the
premises, with dimensions of each."
Sections 9 and 10 of the regulations deal with the examination and
approval of the de-naturing warehouse and plant by the Internal Revenue
officers.
DE-NATURING WAREHOUSE BOND TO BE GIVEN.
"SEC. 11. After receipt of notice of the approval of said warehouse the
distiller may withdraw from his distillery warehouse, free of tax,
alcohol of not less than 180 degrees proof or strength, and may de-nature
same in said de-naturing warehouse in the manner hereinafter indicated,
provided he shall first execute a bond in the form prescribed by the
Commissioner of Internal Revenue, with at least two sureties, Unless,
under the authority contained in an act approved August 13, 1894, a
corporation, duly authorized by the Attorney-General of the United States
to become a surety on such bond, shall be offered as a sole surety
thereon. The bond shall be for a penal sum of not less than double the
tax on the alcohol it is estimated the distiller will de-nature during a
period of 30 days, and in no case is the distiller to withdraw from bond
for de-naturing purposes and have in his de-naturing warehouse in process
of de-naturation a quantity of alcohol the tax upon which is in excess of
the penal sum of the bond.
SEC. 12. If at any time, it should develop that the de-naturing warehouse
bond is insufficient the distiller must give additional bond.
Public-domain text, read in full here on John Shaqi.
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