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Thursday, September 8, 1949

5523

FEDERAL REGISTER

trict in which the winery is located. where brandy is removed to a winery lo Secs. 3031 a, 3033, 3176, I. R. C.
cated in the same supervisory district, and six copies where the winery is lo 184.337 Action on application, Form cated in another district. The store 257a By district supervisor. If the keeper-gauger will attach one copy of application is in proper order, the quan Form 1520 to each copy of Form 257 and tity of brandy to be withdrawn is not in will note on the extra copies of Form excess of the applicants current needs 1520 the name, number, and or of the storage capacity of the fortify address of the registered winery to which the ing room see 178.421 of this subchap brandy is to be shipped. No greater ter, Regulations 7, and the bond of the quantity of brandy may be gauged or winemaker is sufficient to cover the withdrawn than stated in the applica brandy to be procured, the district tion. Secs. 2878, 3031 a, 3033, 3176, supervisor will 1 where the distillery is in the same district, execute his certifi I. R. C.
184.341 Gauging officers certificate cate on the form and send all three copies to the proprietor of the fruit distillery; of monthly deposits in contiguous win and 2 where the distillery is located in ery. If the distillery and winery are another supervisory district, execute his located on contiguous premises and certificate on the form and send all four brandy is to be transferred to the winery copies to the supervisor of such district, from time to time during the month who will deliver all four copies to the under the supervision of a storekeeperproprietor of the fruit distillery. If a gauger, the winemakers application on storekeeper-gauger is not located at the Form 257 may cover all brandy to be fruit distillery, the supervisor of the dis transferred to the winery during the If the storekeeper-gauger trict in which the fruit distillery is lo month.
cated will designate a storekeeper-gauger gauging the brandy supervises its trans to gauge the brandy. If the application fer to and deposit in the fortifying room, is not in order, the supervisor of the dis he will certify to the deposit on each trict in which the bonded winery is lo copy of Form 1520 as the brandy is de cated will return all copies to the wine posited, attach one copy thereof to each copy of Form 257, forward one of the maker.
b By storekeeper-gauger. Upon re extra copies of Form 1520 to the district ceipt of Form 257 by the storekeepersupervisor, and deliver one copy to the gauger, he will compare the penal sum distiller. At the close of the month the of the bond as stated in the application storekeeper-gauger will execute his cer with the statement furnished by the dis tificates of gauge and removal and receipt trict supervisor pursuant to 184.336, If on Form 257, retain one copy thereof, the bond of the winemaker is given in with a copy of each Form 1520 attached, the maximum penal sum of $50,000, the at the distillery as a permanent record, application is in proper order, and the and one copy, similarly completed, at quantity of brandy to be withdrawn is the winery for the same purpose, and for not in excess of the applicants current ward the other copy to the district super needs or of the storage capacity of the visor. Secs. 3031 a, 3033, 3170, 3176, fortifying room see 178.421 of this 4017, I. R. C.
subchapter, Regulations 7, he will cer REMOVAL OF BRANDY BY PIPE LINE FOR THE
tify to the sufficiency thereof on Form FORTIFICATION OF WINE
257. He will send all copies of Form 257

184.343
Application, Form 257.
to the proprietor of the fruit distillery.
If the application is not in order, he will Where it is desired to transfer brandy return all copies to the winemaker. Secs. from the receiving tanks or from stor age tanks in the brandy deposit room by 3031 a, 3033, 3176,1. R. C.
pipe line to the fortifying rooms of winer 184.338 Gauge of brandy. The pro ies contiguous premises, application prietor, upon receipt of Form 257, will will on made by the winemaker on Form execute his description of the brandy to 257, be triplicate, in the same manner as be gauged, on all copies of the form. He wheninbrandy is to be transferred in pack will refer them to the storekeeper-gauger ages, as prescribed in 184.336. The assigned to the distillery, or to the store supervisor, or the storekeeperkeeper-gauger designated by the district district gauger, as the case may be, will execute supervisor pursuant to 184.337 a, as his on the form as prescribed the case may be. Where the certificate in certificate 184.337, the distiller will indicate the of sufficiency of the winemakers bond brandy be gauged, as prescribed in was executed by a storekeeper-gauger 184.338,to and the storekeeper-gauger pursuant to 184.337 b and no store designated to gauge brandy will make keeper-gauger is assigned to the fruit his report of gauge the execute his cer distillery, the proprietor will request the tificate of gauge and and removal and receipt, district supervisor to designate one to and complete and dispose of Forms 257
gauge and release the brandy. If the and Forms 1520, as hereinbefore pre brandy to be removed is contained in scribed in the case of removal in pack tanks, the designated packages will be ages. Notation of transfer by pipe line filled, gauged, and marked and branded will be made by the storekeeper-gauger in accordance with the Gauging Manual. on each Form 1520. Secs. 3031 a, If the packages were previously filled, 3033, 3170, 3176, 4017,1. R. C.
they will be marked as required, and REMOVAL OF BRANDY IN TANK CARS FOR
removed on the original gauge, unless a FORTIFICATION OF WINE
regauge is deemed advisable. The store keeper-gauger will prepare four copies of 184.348 Application, F o r m 257.
the report of gauge, Form 1520, where Where it is desired to remove brandy in the brandy is to be removed at one time railroad tank cars to the fortifying room to the fortifying room of a contiguous of a winery, application will be made by winery, five copies in all other instances the winemaker on Form 257 in the same
manner as when brandy is removed in packages, as prescribed in 184.336.
The district supervisor, or the storekeep er-gauger, as the case may be, will exe cute his certificate on the form as prescribed in 184.337, the distiller will indicate the brandy to be gauged, as prescribed in 184.338, and the store keeper-gauger designated to gauge the brandy will make his report of gauge and execute his certificate of gauge and re moval and dispose of Forms 257 and Forms 1520, as hereinbefore prescribed in the case of removal in packages. The winemaker will state on his application that the brandy is to be transported by railroad tank car. Secs. 3031 a, 3033, 3170, 3176, 4017, I. R. C.
2. The purposes of the amendments are as follows:
a. To expedite the approval of Forms 257, Application for the Removal of Brandy for Fortification of Wine from Fruit Distilleries and Internal Revenue Bonded Warehouses, by authorizing the storekeeper-gauger located at the bonded winery, or at a contiguous fruit distillery or internal revenue bonded warehouse, or located in the immediate vicinity of the bonded winery if designated by the district supervisor, to certify to the suffi ciency of the winemakers bond to cover such removal, in lieu of the district su pervisor, provided the winemakers bond is given in the maximum penal sum and the winery and the fruit distillery or internal revenue bonded warehouse as the case may be are located in the same supervisory district.
b. To eliminate unnecessary work on the part of the district supervisor by dis continuing the execution by him on Form 257 of an order to a storekeeper-gauger to gauge and release the brandy de scribed in the application. The execu tion of the certificate of bond coverage is sufficient indication to the storekeepergauger at the fruit distillery or the in ternal revenue bonded warehouse that the brandy described in the application may be gauged and released. If a store keeper-gauger is not assigned to the fruit distillery or the internal revenue bonded warehouse, the district super visor will designate a storekeeper-gauger to go to such premises to gauge and re lease the brandy.
3. It is found that compliance with the notice and public rule-making pro cedure of the Administrative Procedure Act 5, U. S. C. 1001 et seq. is unneces sary in connection with the issuance of these regulations for the reason that the changes made are of a liberalizing char acter.
4. This Treasury decision shall be ef fective on the 31st day after the date of its publication in the F ederal R e g iste r .
Secs. 2878, 3031 a, 3033, 3170, 3176, 4017, Internal Revenue Code; 26 U. S. C., secs. 2878, 3031 a, 3033, 3170, 3176, 4017
se a l

G eo. J . S choenem an,
Commissioner of Internal Revenue.
Approved: September 1,1949.
T hom as J . L y n c h , .

Secretary of the Treasury.
F. R. Doc. 49-7249; F iled, S ep t. 7, 1949;
8:48 a. m .