RECORD OF SPIRITS RECEIVED IN DE-NATURING BONDED WAREHOUSE. "SEC. 21. The officer in charge of the de-naturing bonded warehouse shall keep a record of the spirits received in said de-naturing bonded warehouse from the distillery bonded warehouse and the spirits delivered to the distiller for de-naturing purposes. Upon the _debit_ side of said record, in columns prepared for the purpose, there shall be entered the date when any distilled spirits were received in de-naturing bonded warehouse, the date of the collector's permit, the date of withdrawal from distillery bonded warehouse, the number of packages received, the serial numbers of the packages, the serial numbers of the distillery warehouse stamps, and the wine and proof gallons. Upon the _credit_ side of said record shall be entered the date when any spirits were delivered to the distiller for de-naturing purposes, the date of the collector's permit for withdrawal, the date of withdrawal from distillery bonded warehouse, the number of packages so delivered, the serial numbers of the packages, the serial numbers of the distillery warehouse stamps, and the wine and proof gallons. Immediately upon the receipt of any distilled spirits in the de-naturing bonded warehouse, and on the same day upon which they are received, the officer must enter said spirits in said record. Likewise, on the same date upon which any spirits are delivered to the distiller for de-naturing purposes, said spirits must be entered on said record. SEC. 22. A balance must be struck in the record described in above section at the end of the month showing the number of packages and quantity in wine and proof gallons of spirits on hand in packages on the first day of the month, the number of packages and quantity in wine and proof gallons received during the month, the number of packages and quantity in wine and proof gallons delivered to the distiller during the month, and the balance on hand in packages and wine and proof gallons at the close of the month." Sections 23 to 25 of the Rules relate to the duties of the Internal Revenue officers in making reports and returns. DE-NATURING AGENTS. COMPLETELY DE-NATURED ALCOHOL. "SEC. 26. Unless otherwise specially provided, the agents used for de-naturing alcohol withdrawn from bond for de-naturing purposes shall consist of methyl alcohol and benzine in the following proportions: To every 100 parts by volume of ethyl alcohol of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 one-half of one part by volume of approved benzine; for example, to every 100 gallons of ethyl alcohol (of not less than 180 degrees proof) there shall be added 10 gallons of approved methyl alcohol and one-half gallon of approved benzine. Alcohol thus de-natured shall be classed as completely de-natured alcohol.