Contents of the mixing tank to be immersed: alcohol or perfume compounds
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| Contents of the mixing tank to be immersed: alcohol or perfume compounds |
Contents of Mixing Tank to be Plunged.
“Sec. 35. The exact quantity of distilled spirits contained in the packages covered by the distiller’s notice having been ascertained by the officer and the spirits having been dumped into the mixing tank, and the quantities of the several de-naturants prescribed by the regulations having been ascertained by calculation and added as above provided to the alcohol in the mixing tank to be thoroughly and completely plunged and mixed by the distiller or his employees.”
Drawing Off and Gauging De-natured Product.
“Sec. 37. The distiller may from time to time as he wishes, in the presence of the officer, draw off from the tank or tanks the de-natured product in quantities of not less than 50 gallons at one time, and the same must at once be gauged, stamped, and branded by the officer and removed from the premises by the distiller.”
Kind and Capacity of Packages Used.
“Sec. 38. He may use packages of a capacity of not less than five gallons or not more than one hundred and thirty-five (135) gallons, and each package must be filled to its full capacity, such wantage being allowed as may be necessary for expansion.
All packages used to contain completely de-natured alcohol must be painted a light green, and in no case is a package of any other color to be used.”
Alcohol to be Immediately De-natured.
“Sec. 39. No alcohol withdrawn from distillery warehouse for de-naturing purposes shall be permitted to remain in the de-naturing bonded warehouse until after the close of business on the second day after the said alcohol is withdrawn, but all alcohol so withdrawn must be transferred, dumped, and de-natured before the close of business on said second day.”
Application for Gauge of De-natured Alcohol.
“Sec. 40. When the process of de-naturing has been completed and the distiller desires to have the de-natured alcohol drawn off into packages and gauged, he shall prepare a request for such gauge on the proper form. The request shall state as accurately as practicable the number of packages to be drawn off and the number of wine and proof gallons contents thereof.
This notice shall be directed to the collector of internal revenue, but shall be handed to the officer on duty at the de-naturing bonded warehouse.
Sec. 41. If the officer shall find upon examination of the proper record that there should be on hand the quantity of de-natured alcohol covered by said notice, he shall proceed to gauge and stamp the several packages of de-natured alcohol in the manner herein prescribed, and shall make report thereof on the proper form.
In no case will the officer gauge and stamp de-natured alcohol the total quantity in wine gallons of which taken together with any remnant that may be left in the de-naturing tank exceeds in wine gallons the sum of the quantity of distilled spirits and de-naturants dumped on that day and any remnant brought over from previous day.”
How De-natured Alcohol Shall be Gauged.
“Sec. 42. The gauging of de-natured alcohol shall, where it is practicable, be by weight. The officer shall ascertain the tare by actually weighing each package when empty. Then, after each package has been filled in his presence, he shall ascertain[249] the gross weight, and, by applying the tare, the net weight.
He shall then ascertain the proof in the usual manner, and by applying the proof to the wine gallons content the proof gallons shall be ascertained.
The regulations relating to the gauging of rectified spirits, so far as they apply to apparent proof and apparent proof gallons, shall apply to de-natured spirits. Where it is for any reason not practicable to gauge de-natured alcohol by weight, using the tables that apply in the case of the gauging of distilled spirits, the gauging shall be by rod.”
Sections 43 to 45 provide for the returns to be made by the Government officials, and the proper marking of the packages containing de-natured alcohol; and Sections 46 to 48 lay down the form of the Government stamps and their use.
Section 49 places the mixing tank absolutely in the control of the warehouse officer, and requires if he leaves the warehouse he must close and lock the same.
“Sec. 51. Not later than the close of business on the day following that upon which the work of drawing off and gauging the de-natured spirits is completed, the distiller must remove said de-natured alcohol from the de-naturing bonded warehouse. He may either remove the alcohol to a building off the distillery premises, where he can dispose of it as the demands of the trade require, or he may dispose of it in stamped packages direct to the trade from the de-naturing bonded warehouse.”
Sections 52 and 53 relate to records to be kept by the distiller showing de-natured alcohol received and disposed of by him, and the parties to whom the same was sold or delivered. Sections 54 to 57 cover reports and records to be made by officers and collector.
Part II of the Regulations relates to dealers in de-natured alcohol, and manufacturers using the same.
“Sec. 58. Alcohol de-natured by use of methyl alcohol and benzine as provided in section 26 of these regulations is to be classed as completely de-natured alcohol. Alcohol de-natured in any other manner will be classed as specially de-natured alcohol.”
De-natured Alcohol not to be Stored on Certain Premises, and not to be Used for Certain Purposes.
“Sec. 59. Neither completely nor specially de-natured alcohol shall be kept or stored on the premises of the following classes of persons, to wit: dealers in wines, fermented liquors or distilled spirits, rectifiers of spirits, manufacturers of and dealers in beverages of any kind, manufacturers of liquid medicinal preparations, or distillers (except as to such de-natured alcohol in stamped packages as is manufactured by themselves), manufacturers of vinegar by the vaporizing process and the use of a still and mash, wort, or wash, and persons who, in the course of business, have or keep distilled spirits, wines, or malt liquors, or other beverages stored on their premises. Provided, That druggists are exempt from the above provisions.”
Can Not be Used in Manufacturing Beverages, etc.
“Sec. 60. Anyone using de-natured alcohol for the manufacture of any beverage or liquid medicinal preparation, or who knowingly sells any beverage or liquid medicinal preparation made in whole or in part from such alcohol, becomes subject to the penalties prescribed in section 2 of the Act of June 7, 1906.”
Under the language of this law it is held that de-natured alcohol can not be used in the preparation of any article to be used as a component part in the preparation of any beverage or liquid medicinal preparation.
A person, firm, or corporation desiring to sell de-natured alcohol, must make application, in proper form, to the district collector on or before the first of July each year, and if the provisions of the] law have been violated the permit may be withdrawn (Sections 61 to 65).
Sections 66 to 71 relate to the keeping of records by collector, and wholesale and retail dealers.
Retail Dealers to Keep Record.
“Sec. 72. Retail dealers in de-natured alcohol shall keep a record, in which they shall enter the date upon which they receive any package or packages of de-natured alcohol, the person from whom received, the serial numbers of the packages, the serial numbers of the de-natured alcohol stamps the wine and proof gallons, and the date upon which packages are opened for retail.
The transcript for each month’s business as shown by this record must be prepared, signed, and sworn to and forwarded to the collector of internal revenue of the district in which the dealer is located before the 10th of the following month. This transcript must be signed and sworn to by the dealer himself or by his duly authorized agent.”
Labels to be Placed on Retail Packages.
“Sec. 73. Retail dealers in de-natured alcohol must provide themselves with labels upon which the words “De-Natured Alcohol” have been printed in plain, legible letters. The printing shall be red on white. A label of this character must be affixed by the dealer to the container, whatever it may be, in the case of each sale of de-natured alcohol made by him.”
Stamps to be Destroyed when Package is Empty.
“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.
The specially or incompletely de-natured alcohol can only be used by special permission, for which the manufacturer must apply, at the same time giving full details as to business, plant, premises, the special de-naturants desired to be used, and the reason therefor, etc. (Section 81).
Section 82 recites the necessary requirements as to storerooms, etc., and Sections 83 to 87 relate to the form of application and the inspection of the plant. Section 88 recites the form of bond necessary to be given by the manufacturer, and Sections 89 to 104 relate to the general requirements as to records, books, affidavits, etc.
Sections 105 and 106 rule that the alcohol must be used just as received, and as called for in the permit, and that a manufacturer quitting business may dispose of his specially de-natured alcohol to other manufacturers.
Provisions Applicable to Manufacturers Using Either Specially or Generally De-Natured Alcohol.
“Sec. 107. Under no circumstances will de-naturers, manufacturers, or dealers, or any other persons, in any manner treat either specially or completely de-natured alcohol by adding anything to it or taking anything from it until it is ready for the use for which it is to be employed. It must go into manufacture or consumption in exactly the same condition that it was when it left the de-naturer. Diluting completely de-natured alcohol will be held to be such manipulation as is forbidden by law.
“Sec. 108. Manufacturers using either specially or completely de-natured alcohol must store it in the storeroom set apart for that purpose, the place for deposit named in the bond and application, and nowhere else. Likewise they must deposit recovered alcohol in said storeroom as fast as it is recovered. It will be held to be a breach of the bond and a violation of the law if any alcohol of any kind, character, or description should be found stored at any other place on the premises.”
The question of special de-naturants is one of great importance to the manufacturer, and should be carefully studied. The distiller who succeeds on a large scale will be he who is most expert in preparing alcohol specially de-natured to suit the requirements of the various arts. Germany has done most in this line, and the German practice should be carefully studied.
Parts IV and V of the Rules relate to that portion of the De-Naturing Act, referred to in Section 2 thereof—the recovering, restoring and re-de-naturing of alcohol used by manufacturers employing processes in which the formerly de-natured spirits are? expressed, or evaporated. This not being within the plan of this book, the rules relating thereto are not quoted.
Those desirous of acquiring full information as to the rules regulating the operation of distilleries for the manufacture of alcohol and de-natured spirits can procure the same by applying either to the collectors of Internal Revenue for their respective districts or to the Commissioner of Internal Revenue, Washington, D. C.
Proposed Changes in the De-Naturing Act.
The De-naturing Act as passed and the regulations thereunder are undoubtedly too complicated in their character to remain very long in the Statute Books. There has already arisen a cry for simpler regulations which shall place the manufacture of de-natured alcohol on a plane with the practice in Germany, France and other countries which have carried the manufacture and use of alcohol, for industrial purposes to a very high plane. Both in England and America the Excise and Internal Revenue regulations have been of very troublesome character, and the production of spirits has been so carefully guarded, watched and checked that the distiller aside from the high tax he has had to pay has been greatly hampered. In Germany and France, however, things are different. There the manufacture of Industrial Alcohol from farm products has been encouraged and as a consequence the regulations are of very much simpler character. In Germany the number of agricultural or co-operative stills is very large and these stills are practically free from the constant supervision of internal revenue officials.
Until the wash passes into the still there is practically no Governmental supervision except as to the proper gauging of the vats and to the proper sealing of all joints or pipes leading from the vats to the still. From that point onward, however, to the final receiver every vessel is locked and sealed and no access to the spirit can be obtained by the distiller. The quantity of spirit distilled and its quality is ascertained by the Revenue Officer from this final receiver and on this spirit so found is computed the vat tax and the distillery tax which have to be paid by the distiller. There are none of the cumbersome regulations regarding the warehouses, storehouses, storekeepers, etc., which are found in our own revenue laws. To provide security against abstraction of wash in the fermenting tanks, reliance is placed upon frequent but uncertain visitations.
There is no question but that in the fulness of time our own laws and regulations will be very much simplified for all industrial plants. An attempt has been made to so simplify the laws by Act of Congress No. 230, approved March 2, 1907 and taking effect on September 1, 1907, the text of which is appended, and undoubtedly other acts will follow as the country becomes more and more sensible of the benefits to be derived from free industrial alcohol. The text of the act is as follows:
[Public—No. 230.]
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[260] 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.
Sec. 3. That alcohol of the required proof may be drawn off, for de-naturation only, from receiving cisterns in the cistern room of any distillery for transfer by pipes direct to any de-naturing bonded warehouse on the distillery premises or to closed metal storage tanks situated in the distillery bonded warehouse, or from such storage tanks to any denaturing bonded warehouse on the distillery premises, and de-natured alcohol may also be transported from the de-naturing bonded warehouse, in such manner and by means of such packages, tanks or tank cars, and on the execution of such bonds, and under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. And further, alcohol to be de-natured may be withdrawn without the payment of internal-revenue tax from the distillery bonded warehouse for shipment to central de-naturing plants in such packages, tanks and tank cars, under such regulations, and on the execution of[261] such bonds as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury.
Sec. 4. That at distilleries producing alcohol from any substance what ever, for de-naturation only, and having a daily spirit-producing capacity of not exceeding one hundred proof gallons, the use of cisterns or tanks of such size and construction as may be deemed expedient may be permitted in lieu of distillery bonded warehouses, and the production, storage, the manner and process of de-naturing on the distillery premises the alcohol produced, and transportation of such alcohol, and the operation of such distilleries shall be upon the execution of such bonds and under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, and such distilleries may by such regulations be exempted from such provisions of the existing laws relating to distilleries as may be deemed expedient by said officials.
Sec. 5. That the provisions of this Act shall take effect on September first, nineteen hundred and seven.
Approved, March 2, 1907.
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