"SEC. 74. As soon as the stamped packages of de-natured alcohol are empty the dealer or manufacturer, as the case may be, must thoroughly obliterate and completely destroy all marks, stamps, and brands on the packages. The stamps shall under no circumstances be re-used, and the packages shall not be refilled until _all_ the marks, stamps, and brands shall have been removed and destroyed." MANUFACTURERS USING COMPLETELY DE-NATURED ALCOHOL TO SECURE PERMIT. "SEC. 75. Manufacturers desiring to use completely de-natured alcohol, such as is put upon the market for sale generally, may use such alcohol in their business subject to the following restrictions: A manufacturer using less than an average of 50 gallons of de-natured alcohol per month will not be required to secure permit from the collector or to keep records or make returns showing the alcohol received and used. Manufacturers who use as much as 50 gallons of completely de-natured alcohol a month must procure such alcohol in stamped packages, and before beginning business the manufacturer must make application to the collector of the proper district for permit, in which application he will state the exact location of his place of business, describing the lot or tract of land upon which the plant is located, and must keep the alcohol in a locked room until used. "SEC. 79. As the agents adapted to and adopted for use in complete de-naturation render the alcohol de-natured unfit for use in many industries in which ethyl alcohol, withdrawn free of tax, can be profitably employed, therefore in order to give full scope to the operation of the law, special de-naturants will be authorized when absolutely necessary. Yet the strictest surveillance must be exercised in the handling of alcohol incompletely or specially de-natured." FORMULA FOR SPECIAL DE-NATURANTS TO BE SUBMITTED TO THE COMMISSIONER. "SEC. 80. The Commissioner of Internal Revenue will consider any formula for special de-naturation that may be submitted by any manufacturer in any art or industry and will determine (1) whether or not the manufacture in which it is proposed to use the alcohol belongs to a class in which tax-free alcohol withdrawn under the provisions of this act can be used. (2) whether or not it is practicable to permit the use of the proposed de-naturant and at the same time properly safeguard the revenue. But one special de-naturant will be authorized for the same class of industries, unless it shall be shown that there is good reason for additional special de-naturants." The Commissioner will announce from time to time the formulas of de-naturants that will be permitted in the several classes of industries in which tax-free alcohol can be used.