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FEDERAL
VOLUME I

REGISTER
1934

WANTED

NUMBER 79

W ashington, Thursday, J u ly 2, 1936
TREASURY DEPARTMENT.
Bureau o f Internal Revenue.
T . D. 4650J
T a x - p a y m e n t , W i t h d r a w a l , a n d T r a n s f e r o f D is t il l e d S p ir i t s f r o m C i s t e r n R o o m o f R e g is t e r e d D i s t i l l e r y .

To D istrict Supervisors, Collectors o f Interna l Revenue, and Others Concerned:
The first paragraph o f Section 602 of the Revenue Act o f 1918, as amended by Section 308 o f the Liquor Tax Admin istration Act, reads as follow s:
Section 602. Subject to the provisions of existing law, spirits produced at registered distilleries and reduced in the receiving cisterns in such distilleries to not more than one hundred and fifty-nine degrees of proof and not less than 100 degrees of proof, may be transferred, by means of pipe lines, direct to storage tanks in the Internal Revenue Bonded Warehouse located on the bonded premises where produced and be warehoused in such storage tanks, or they may be drawn into approved containers and transferred to any Internal Revenue Bonded Warehouse for storage therein, or they may be tax-paid in such approved containers in such cistern rooms, without being entered into an Internal Revenue Bonded Warehouse. Such spirits may be drawn into approved containers from storage tanks in Internal Revenue Bonded W are house located on the bonded premises of the distillery either for storage in bond or tax-payment. Such spirits, upon tax-payment, may be transported in approved containers for use fo r beverage purposes only. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is hereby empowered to prescribe all necessary regulations relating to the drawing off, transferring, gauging, storing, and transportation of such spirits;
the records to be kept and returns to be made; the size and kind of containers to be used; the marking, branding, numbering, and stamping of such containers; the kind of stamps, if any, to be used; and the kind of bond and the penal sum thereof.

Section 3287, R. S., as amended by Section 201 o f the liq u or Tax Adm inistration Act, reads as follow s:
S ec . 3287: a Except as provided in Section 602 o f the Reve nue Act of 1918, as amended, all distilled spirits shall be drawn from receiving cisterns into casks or packages and thereupon shall be gauged, proved, and marked by a storekeeper-gauger, and immediately removed into an Internal Revenue Bonded W are house.
The Commissioner o f Internal Revenue, with the ap proval of the Secretary of the Treasury, is hereby empowered to prescribe all necessary regulations relating to the drawing off, gauging, and packaging of distilled spirits; the marking, brand ing, numbering, and stamping of such packages; and the transfer and transportation to and the storage of such spirits in Internal Revenue Bonded Warehouses.
b Upon the application o f the distiller and under such regu lations as the Commissioner of Internal Revenue, with the ap proval of the Secretary o f the Treastiry, may prescribe, distilled spirits may be drawn into wooden packages, each containing two or more metallic cans, which cans shall each have a capacity of not less than five gallons, wine measure. Such packages shall be filled and used only for exportation from the United States. And there shall be charged fo r each of said packages or cases for the expense of providing and affixing stamps, 5 cents.
c The Commissioner o f Internal Revenue, w itp the approval of the Secretary of the Treasury, may, by regulations, prescribe the standards of fill of casks or packages of distilled spirits at each distillery.
d The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulations, from time to time, require a distiller, at his expense and under the immediate
personal supervision o f a storekeeper-gauger, to do such m arking and branding and such mechanical labor pertaining to gauging required under this section as the Commissioner deems proper and determines m ay be done without danger to the revenue.

Subsection a o f Section 3293, R . S., as amended by Section 309 o f the Liquor Tax Adm inistration Act, pro vides as follow s:
. Section 3293. a The distillers o f all spirits removed to an Internal Revenue Bonded Warehouse shall enter the same for deposit in such warehouse, under such regulations as the Com missioner of Internal Revenue may prescribe. Said entry shall be in such form as the Commissioner shall prescribe.

Pursuant to these provisions o f law, the follow ing regu lations are prescribed:
P a r a g r a p h 1. Under Section 602, hereinbefore quoted, dis tilled spirits produced at registered distilleries and reduced in the receiving cisterns thereof to not more than 159 and not less than 100 degrees o f proof may be:
a Transferred by means of pipe lines direct to stor age tanks in an Internal Revenue Bonded Warehouse on the premises where produced, and warehoused in such storage tanks;
b Drawn into approved containers and transferred to any Internal Revenue Bonded Warehouse fo r storage therein;
c Tax-paid in approved containers in the distillery cistern room, without being entered into an Internal Reve nue Bonded W arehouse;
d Drawn into approved containers from storage tanks in the Internal Revenue Bonded Warehouse located on the bonded premises of the distillery, either fo r storage in bond or immediate tax-paym ents;
e Transported, upon tax-paym ent, in approved con tainers fo r use fo r beverage purposes only.
P a r . 2. Under Section 3287, R . S., hereinbefore quoted, distilled spirits which, before reduction in the receiving cisterns, are o f a composite proof of not more than 159
degrees shall be drawn into casks or packages and there upon shall be gauged, proofed, and marked, and im m ediately removed into an Internal Revenue Bonded Warehouse.
SIZE AND K IN D

OF CONTAINERS

P ar. 3. Under Section 602, distilled spirits reduced in the receiving cisterns to not m ore than 159 and not less than 100 degrees o f proof m ay be drawn from such cisterns, or from storage tanks in an Internal Revenue Bonded W are house located on the bonded premises where produced, into casks, barrels, or sim ilar wooden packages, or into drums, or sim ilar m etal packages having a capacity of not less than ten wine gallons each. Such spirits may also be drawn into railroad tank cars, either from the distillery receiving cisterns or from storage tanks in the bonded ware house located on the premises where produced, and tax-paid or transferred in bond, but only in case the premises of the consignee o f such tank car is equipped with railroad siding facilities.
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