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FEDERAL REGISTER, August 27, 1936
Form 25, Distillers Yeasting Book, recording therein the data indicated in the column headings.
2. Except in the case of fruit distilleries, no materials shall be received on the premises of any registered distillery, or used for the production of distilled spirits, or for any other purpose, except when the storekeeper-gauger is present on the distillery premises. Storekeeper-gaugers assigned to such distilleries, however, will not be required personally to weigh or measure materials received upon such premises or materials used for the production of distilled spirits. The storekeeper-gauger in charge will unlock the material room and hoppers at the commencement of each days operations, and lock them at the close of business each day, giving em ployees of the distillery access to materials during th day under his general supervision.
3. Similarly, storekeeper-gaugers assigned to such distiller ies will not be required to determine the temperature and gravity of the mash or beer in fermenting tubs, or ascertain the number of dry inches, or to record such items in Book Form 17, Record of Storekeeper-Gaugers at Registered Dis tilleries, or Form 88, Storekeeper-Gaugers Monthly Ab stract. They will, however, make such spot tests of ma terials in fermenting tubs as may be necessary to determine the accuracy of the distillers entries in Book Form 25.
4. The storekeeper-gauger in charge will see that distillers maintain and keep current the records referred to in Para graph 1. He will make such inspections and tests of the distillers records and operations as may be necessary to insure that they are complete and accurate. He will exer cise general supervision over all operations and transactions conducted by the distiller and his employees.
5. Storekeeper-gaugers will record in Part 1 of Book Form 17 all materials received on the distillery premises intended for use in the production of distilled spirits, except data as to the conveyances by which such materials are delivered, and all such materials used on the distillery premises, whether for the production of distilled spirits or for other purposes. Information as to materials received will be ob tained from the weight or quantity slips and compared with the distillers commercial records and Book Form 12. Infor mation as to materials used will be obtained from the weight or quantity slips and compared with the distillers record, Book Form 13.
6. Storekeeper-gaugers will record in Part 2 of Book Form 17, Record of Yeasting, Gravity, Temperature, Dry Inches, and the Quantity of Mash or Beer in Fermenting Tubs in Distillery, the time when any fermenting tub is emptied of ripe mash or beer, and the number of each tub. These items will be entered in the columns designated Number of Tub, At Time Tubs are Emptied, Date, and Hour.
No other entries in Part 2 will be required.
7. In monthly report on Form 88, storekeeper-gaugers will make the entries required on Page 1, except the columns under the heading, Slop or Spent Beer. No entries will be made on Page 2 of this form. On Page 3 of the form, entries will be made of all data, except the summary statement of the Beer Account. All the data required on the last page of the form will be stated.
8. The following forms and records, and parts of forms and records, are hereby discontinued:
a Form 28, Form of Distillers Record of Workmen;
b Columns headed Fuel purchased for distillery, Paid for ice and for water, and Repairs on distillery and ap paratus, in Form 12, Form of Distillers Purchase and Re pair Book;
c The columns under the beading Fuel used, of Part 1, and all of Part 2, Record No. 16, Record of Storekeeper at Registered Rum Distillery; and d Part 3 of Record 17, Record of Storekeeper-gauger at Registered Distillery.
SEAL3
Gtnr T. H e l v e r in g , Commissioner of Internal Revenue.
Approved, August 21, 1936.
W a y n e C. T a y l o r , _
Acting Secretary of the Treasury.
P . R. Doc. 1926 Filed, A ugust 26, 1936; 11:20 a . m-1

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T. D. 4683

C o l l e c t i o n , a n d D e s t r u c t io n or R e m o v a l f o r D é n a t u r a t io n , o f C e r t a in D i s t i l l a t e s S epar at e d i n C o u r s e o f D i s t i l
l a t io n
To District Supervisors, and Others Concerned:
Section 410 of the Liquor T ax Administration Act Public, No. 815, 74th Congress, approved June 26,1936, is as follows:
S ec . 410. Under rules and regulations to be prescribed by the Commissioner of Internal Revenue, with the approval of the Secre tary of the Treasury, distillers may coUect in locked tanks distUlates containing one-half of 1 per centum or more of aldehydes or 1 per centum or more of fusel oil heads and tails removed in the course of distillation. Such distillates containing one-half of 1 per centum or more of aldehydes or more than 1 per centum of fusel oil so col lected may be removed for dénaturation, under regulations pre scribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, or destroyed in the manner pre scribed by the Commissioner of Internal Revenue, under the super vision of an internal revenue officer to be designated by the Commis sioner, and when so denatured or destroyed shall not be subject to the tax imposed by law upon distilled spirits.

Pursuant to the above-quoted provision of law, the follow ing regulations are prescribed:
P ar. 1. Distillates containing one-half of 1 per centum or more of aldehydes or more than 1 per centum of fusel oil, commonly known as heads and tails, collected in locked tanks by any registered distiller in the course of distillation may, as hereinafter provided, be removed for dénaturation to any qualified denaturing plant, or destroyed on the dis tillery premises under the immediate supervision of the store keeper-gauger assigned to the distillery. W hen so denatured or destroyed, such distillates shall not be subject to the tax imposed upon distilled spirits.
HEADS AND TAILS TANKS

P ar. 2. Every distiller desiring to collect such distillates, separated in the course of distillation, now on hand or here after produced, must provide within the distillery one or more locked tanks for the purpose. Such tanks shall be con structed of substantial material, such as metal or wood, and be of uniform dimensions from top to bottom, and each such tank shall be equipped with a suitable glass gauge whereby the contents will at all times be correctly indicated in wine gallons. Each such tank shall be plainly and durably marked Heads and Tails Tank, followed by a serial number and the capacity of the tank in wine gallons.
P ar. 3. Every heads and tails tank must be closed, any necessary openings therein being so constructed that they can be secured with Government locks. Every such tank must be so arranged that the distillate to be collected therein will pass from the first still in which the vapors rise, into the tank through continuous and securely closed pipes and vessels.
All necessary openings in such pipes and vessels must be pro vided with attachments for Government locks. Valves must be provided and so arranged as to control the flow of distillate both into and out of each tank. The construction of valves must be such that they can be secured with Government locks.
P ar. 4. Pipes connecting heads and tails tanks with stills, vessels, or other apparatus shall be constructed of metal and so arranged as to be exposed to the view of Government offi cers. Pipe connections and valves must be so secured as to prevent disconnection without showing evidence of tampering.
P ar. 5. The keys to Government locks shall be at all times in the custody of the Government officer.
WEIGHING TANK
P ar . 6. Where it is proposed to remove such distillates in
railroad tank cars for dénaturation, or to destroy such dis tillates on the distillery premises without drawing the same into packages, the distiller must provide a suitable weighing tank, in which all such distillates to be so removed or de stroyed must be proofed and weighed, unless the heads and tails tank is itself mounted on accurate scales.
DETERMINING CHARACTER AND QUANTITY OF DISTILLATE

P ar. 7. Whenever the distiller desires to remove any such distillate to a denaturing plant for dénaturation, or to de stroy the same, he shall file application in triplicate with the