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
An Act to amend an Act entitled "An Act for the withdrawal from
bond tax free of domestic alcohol when rendered unfit for beverage
or liquid medicinal uses by mixture with suitable denaturing
materials," approved June seventh, nineteen hundred and six.
_Be it enacted by the Senate and House of Representatives of the United
States of America in Congress Assembled_, That notwithstanding anything
contained in the Act entitled "An Act for the withdrawal from bond tax
free of domestic alcohol when rendered unfit for beverage or liquid
medicinal uses by mixture with suitable de-naturing materials," approved
June seventh, nineteen hundred and six, domestic alcohol when suitably
denatured may be withdrawn from bond without the payment of
internal-revenue tax and used in the manufacture of ether and chloroform
and other definite chemical substances where said alcohol is changed into
some other chemical substance and does not appear in the finished product
as alcohol: _Provided_, That rum of not less than one hundred and fifty
degrees proof, may be withdrawn, for de-naturation only, in accordance
with the provisions of said Act of June seventh, nineteen hundred and
six, and in accordance with the provisions of this Act.
SEC. 2. That the Commissioner of Internal Revenue, with the approval of
the Secretary of the Treasury, may authorize the establishment of central
de-naturing bonded warehouses, other than those at distilleries, to
which alcohol of the required proof may be transferred from distilleries
or distillery bonded warehouses without the payment of internal-revenue
tax, and in which such alcohol may be stored and de-natured. The
establishment, operation, and custody of such warehouses shall be under
such regulations and upon the execution of such bonds as the Commissioner
of Internal Revenue, with the approval of the Secretary of the Treasury,
may prescribe.
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