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5522

RULES AND REGULATIONS

warehouse, as the ease may be, from same purpose, and forward the other Secs. 3031, 3033, 3171, 3176, 3901, Inter nal Revenue Code; 26 U. S. C., secs. 3031, which the brandy is to be removed, and copy to the district supervisor.
b Separate officers at distillery or 3033, 3171, 3176, 3901
2 where the distillery or warehouse is located in another supervisory district, warehouse and winery. When an officer se a l
G eo . J. S c h o e n e m a n , execute his certificate on the form and is separately assigned to duty at the Commissioner of Internal Revenue.
send all four copies to the supervisor of winery, the officer at the distillery or Approved: September 1, 1949.
such district, who will send all four copies warehouse will retain one copy of Form to the proprietor of the fruit distillery or 257 and deliver the other two copies to T h o m as J. L y n c h , internal revenue bonded warehouse, as the officer at the winery. Each time Acting Secretary of the Treasury.
the case may be. If a storekeeperbrandy is transferred to the winery, the F. R. Doc. 49-7248; F iled, Sept. 7, 1949;
gauger is not located at the fruit dis officer at the distillery or warehouse will 8:48 a .m.
tillery or internal revenue bonded ware attach one copy of Form 1520, covering house, the supervisor of the district in the brandy so transferred, to his copy of which such premises are located will Form 257, and deliver two copies of the designate a storekeeper-gauger to gauge Form 1520 to the officer at the winery, the brandy. If the application is not in who will certify to deposit on each Form T. D. 5739
order, the supervisor of the district in 1520, as the brandy is received and de P art 184P r o d u c t io n o f B randy which the bonded winery is located will posited in the fortifying room, and at tach a copy of Form 1520 to each copy of REMOVAL OF BRANDY FOR FORTIFICATION OF
return all copies to the winemaker.
b By storekeeper-gauger. Upon re Form 257. At the close of the month WINE
ceipt of Form 257 by the storekeeperthe officer at the distillery or warehouse 1.
Sections 184.336, 184.337, 184.338, yill execute his certificate of gauge on gauger, he will compare the penal sum of the bond as stated in the application all three copies of Form 257 and the of 184.341, 184.343, and 184.348 of Regula with the statement furnished by the dis ficer at the winery will execute his cer tions 5 26 CFR, Part 184 approved Feb trict supervisor pursuant to 178.450. tificate of receipt on all copies of the ruary 28, 1940, relating to production of If the bond of the winemaker is given in form. The forms will then be disposed brandy, are hereby amended as follows :
the maximum penal sum of $50,000, the of as provided in paragraph a of this REMOVAL OF BRANDY IN PACKAGES FOR
application is in order, and the quantity section. Secs. 3031, 3033, 3176, 3901, FORTIFICATION OF WINE
of brandy to be withdrawn is not in ex I. R. C.

184.336
Application, Form 257.
cess of the applicants current needs or 2. The purposes of the amendments Where it is desired to remove brandy in of the storage capacity of the fortifying are as follows:
packages from a fruit distillery for the room see 178.421, he will certify to a. To expedite the approval of Forms the sufficiency thereof on Form 257. He 257, Application for the Removal of fortification of wine, application will be will send all copies of Form 257 to the Brandy for Fortification of Wine from made by the winemaker on Form 257, proprietor of the fruit distillery or in Fruit Distilleries and Internal Revenue Application for the Removal of Brandy ternal revenue bonded warehouse, as the Bonded Warehouses, by authorizing the for Fortification of Wine from Fruit Dis case may be. If the application is not in storekeeper-gauger located at the bonded tilleries and Internal Revenue Bonded order, he will return all copies to the winery, or at a contiguous fruit distillery Warehouses. The winemaker shall winemaker. Secs. 3031, 3033, 3176, 3901, or internal revenue bonded warehouse, state in the application the penal sum of the bond, Form 700-A. The same appli L R. C.
or located in the immediate vicinity of cation may not include brandy from 178.454 One application for monthly the bonded winery if designated by the more than one distillery, nor two or more removals from contiguous distillery or district supervisor, to certify to the suf lots to be removed from the same distil warehouse. . If the distillery or ware ficiency of the winemakers bond to cover lery at different times, except where the house and the winery are located on con such removal, in lieu of the district super distillery is contiguous to the winery, as tiguous premises and brandy is to be visor, provided the winemakers bond is provided in 184.341. The application transferred to the winery from time to given in the maximum penal sum and shall be filed in triplicate where the time during the month under supervi the winery and the fruit distillery or in winery and the distillery are in the same sion of a storekeeper-gauger, the wine ternal revenue bonded warehouse as the supervisory district, and in quadrupli makers application on Form 257 may case may be are located in the same cate where they are in different districts.
cover all brandy to be transferred to the supervisory district.
Where the premises are located in the b. To eliminate unnecessary work on same supervisory district and the bond of winery during the month. In such case, if the bond of the winemaker is not in the part of the district supervisor by dis the winemaker is given in the maximum the maximum penal sum, the winemaker continuing the execution by him on Form penal sum of $50,000, Form 257 will be shall specify on Form 257 the maximum 257 of an order to a storekeeper-gauger submitted to the storekeeper-gauger if quantity of brandy that will be removed to gauge and release the brandy described one is located at the winery, or at a con from the distillery or warehouse on any in the application. The execution of the tiguous fruit distillery or internal reve one day, less the quantity on hand un certificate of bond coverage is sufficient nue bonded warehouse, as the case may used at the beginning of the day. The indication to the storekeeper-gauger at be. If no storekeeper-gauger is located storekeeper-gauger supervising the re at such premises, the application will be moval of the brandy from the distillery the fruit distillery or the internal revenue submitted, at the discertion of the dis bonded warehouse that the brandy de or warehouse will see that this daily trict supervisor, to a designated store quantity is not exceeded. As provided scribed in the application may be gauged keeper-gauger in the vicinity of the and released.
If a storekeeper-gauger is in 178.499 a, district supervisors will bonded winery. The district supervisor use such daily quantity in determining not assigned to the fruit distillery or the will notify each storekeeper-gauger des the sufficiency of the winemakers bond. internal revenue bonded warehouse, the ignated to approve Forms 257 and advise a Same officer at distillery or ware-district supervisor will designate a store him that the winemakers bond is given house andr winery. If the officer gauging keeper-gauger to go to such premises to in the maximum penal sum of $50,000.
He will notify each winemaker concerned the brandy supervises its transfer to and gauge and release the brandy.
deposit in the fortifying room, he will 3. It is found that compliance with the where Forms 257 are to be submitted to a certify to such deposit on each copy of notice and public rule making procedure storekeeper-gauger. All other Forms Form 1520 as the brandy is deposited, of the Administrative Procedure Act 5, 257, that is, a those covering intra-dis and attach one copy thereof to each copy U. S. C. 1001 et seq. is unnecessary in trict removals where the bond of the of Form 257; At the close of the month, connection with the issuance of these winemaker is in the maximum penal sum but no storekeeper-gauger has been des the officer will execute his certificates on regulations for the reason that the ignated to approve Forms 257, b those each copy of Form 257, retain one copy changes made are of a liberalizing char covering intra-district removals where thereof, with a copy of each Form 1520 acter.
the bond of the winemaker is not in the attached, at the winery as a permanent 4. This Treasury decision shall be maximum penal sum, and c those cov record, and one copy similarly completed, effective on the 31st day after the date of ering inter-district removals, will be sub at the distillery or warehouse for the its publication in the F ederal R eg ister . mitted direct to the supervisor of the dis-