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5524

RULES AND REGULATIONS
IT. D. 5737

Regulations 7, and the bond of the wine maker is sufficient to cover the brandy to be procured, the district supervisor S p ir it s will 1 where the warehouse is in the WITHDRAWAL OF BRANDY FOR FORTIFICATION
same district, execute his certificate on OF WINE
the form and send all three copies to 1.
Sections 185.435, 185.436, 185.437, the proprietor of the internal revenue 185.441, 185.443, and 185:448 of Regula bonded warehouse; and 2 Where the tions 10 26 CPR, Part 185 approved warehouse is located in another super May 20, 1940, relating to warehousing visory district, execute his certificate on of distilled spirits, are hereby amended the form and send all four copies to the supervisor of such district, who will send as follows :
all four copies to the proprietor of the W ith d r a w a l o f B ra n d y for F o r t if ic a
internal revenue bonded warehouse from t io n o f W i n e which the brandy is to be removed. If a storekeeper-gauger is not located at WITHDRAWAL IN PACKAGES
the internal revenue bonded warehouse, 185.435 Application, Form 257. the supervisor of the district in which Where it is desired to remove brandy in the warehouse is located will designate packages from an internal revenue a storekeeper-gauger to gauge the bonded warehouse for the fortification of brandy. If the application is not in or wine, application will be made by the der, the supervisor of the district in winemaker on Form 257, Application for which bonded winery is located will the Removal of Brandy for Fortification return the all copies to the winemaker.
of Wine from Fruit Distilleries and In b By the storekeeper-gauger. Upon ternal Revenue Bonded Warehouses.
of Form 257 by the storekeeperThe winemaker shall state in the applica receipt gauger, compare the penal sum of tion the penal sum of the bond, Form the bondheaswill stated in the application with 700-A. The same application may not statement furnished by the district include brandy produced by different dis the pursuant to 185.435. . If the tillers, nor two or more lots to be re supervisor of the winemaker is given in the moved from the same bonded warehouse bond penal sum of $50,000, the ap at different times, except where the maximum plication is in proper order, and the warehouse is contiguous to the winery as quantity of brandy to be withdrawn is provided in 184.441. The application not in excess of the applicants current shall be filed in triplicate where the or of the storage capacity of the winery and the bonded warehouse, are in needs the same supervisory district, and in fortifying room see 178.421 of this quadruplicate where they are in different subchapter, Regulations 7, he will cer districts. Where the premises are lo tify to the sufficiency thereof on Form cated in the same supervisory district 257. He will send all copies of Form 257
and the bond of the winemaker is given to the proprietor of the internal revenue in the maximum penal sum of $50,000, bonded warehouse from which the Form 257 will be submitted to the store brandy is to be removed. If the appli keeper-gauger if one is located at the cation is not in order he will return all winery, or at a contiguous fruit distillery copies to the winemaker. Secs. 3031
or internal revenue bonded warehouse, as a, 3033, 3176, I. R. C.
the case may be. If no storekeeper 185.437 Gauge of brandy. The pro gauger is located at such premises, the prietor, upon receipt of Form 257, will application will be submitted, at the dis execute his description of the brandy to cretion of the district supervisor, to be be gauged on all copies of the form.
designated storekeeper-gauger in the vi He will refer them to the storekeepercinity of the bonded winery. The district gauger assigned to the warehouse, or to supervisor will notify each storekeeperthe storekeeper-gauger designated by gauger designated to approve Forms 257 the district supervisor pursuant to and advise him that the winemakers 185.436 a , as the case may be. Where bond is given in the maximum penal sum the certificate of sufficiency of the wine of $50,000. He will notify each wine makers bond was executed by a store maker concerned where Forms 257 are to keeper-gauger pursuant to 185.436 b be submitted to a storekeeper-gauger. and no storekeeper-gauger is assigned to All other Forms 257, that is, a those the warehouse, the proprietor will re covering intra-district removals where quest the district supervisor to designate the bond of the winemaker is in the max one to gauge and release the brandy. If imum penal sum but no storekeeperthe brandy to be removed is contained gauger has been designated to approve in storage tanks, the designated pack Forms 257, b those covering intra ages will be filled, gauged, serially num district removals where the bond of the bered, and marked and branded in ac winemaker is not in the maximum penal cordance with the Gauging Manual and stun, and c those covering inter-dis the regulations in this part. If the trict removals, will be submitted direct to packages were previously filled they will the supervisor of the district in which the be regauged unless withdrawn on the winery is located. Secs. 3031 a, 3033, original gauge, as provided in the Gaug 3176,1. R. C.
ing Manual, and marked as required.
185.436 Action on application, Form The storekeeper-gauger will prepare four 257a By district supervisor. If the copies of the report of gauge, Form 1520, application is in order, the quantity of where the brandy is to be removed at brandy to be withdrawn is not in excess one time to the fortifying room of a con of the applicants current needs or of tiguous winery, five copies in all other the storage capacity of the fortifying instances where brandy is to be removed room see 178.421 of this subchapter, to a winery located in the same super P art
185W a r e h o u sin g
of
D is t il l e d
visory district, and six copies where the winery is located in another district.
Hie storekeeper-gauger will attach one copy of Form 1520 to each copy of Form 257 and will note on the extra copies of Form 1520 the name, registered number, and address of the winery to which the brandy is to be shipped. No greater quantity of brandy maty be gauged or withdrawn than stated in the applica tion. Secs. 3031 a , 3033,3176,1. R. C.
185.441 Gauging officers certificate of monthly deposits in contiguous wineries. If the warehouse and winery are located on contiguous premises and brandy is to be transferred to the winery from time to time during the month under the supervision of a Storekeepergauger, the winemakers application on Form 257 may cover all brandy to be transferred to the winery during the month. If the storekeeper-gauger gaug ing the brandy supervises its transfer to and deposit in the fortifying room, he will-certify to the deposit on each copy of Form 1520 as the brandy is deposited, attach one copy thereof to each copy of Form 257, forward one of the extra copies of Form 1520 to the district sup.ervisor, and deliver one copy to the ware houseman. At the close of the month the storekeeper-gauger will execute his cer tificates of gauge and removal and re ceipt on Form 257, retain one copy there of, with a copy of each Form 1520 at tached, at the warehouse as a permanent record, and one copy, similarly com pleted, at the winery for the same pur pose, and forward the other copy to the district supervisor. Secs. 3031 a, 3033, 3170, 3176, I. R. C.
WITHDRAWAL BY PIPE LINE

185.443 Application, Form 257.
Where it is desired to transfer brandy by pipe line from storage tanks in an internal revenue bonded warehouse on the distillery premises to the fortifying rooms of wineries on contiguous prem ises, application will be made by the winemaker on Form 257, in triplicate, in the same manner as when brandy is to be transferred in packages, as prescribed in 185.435. The district supervisor, or the storekeeper-gauger, as the case may be, will execute his certificate on the form as prescribed in 185.436, the ware houseman will indicate the brandy to be gauged, as prescribed in 185.437, and the storekeeper-gauger designated to gauge the brandy will make his report of gauge and execute his certificates of gauge and removal and receipt and com plete and dispose of Forms 257 and Forms 1520, as hereinbefore prescribed in the case of removal in packages. Notation of transfer by pipe line will be made by the storekeeper-gauger on each Form 1520. Secs. 2883, 3031 a, 3176, I. R. C.
WITHDRAWAL FOR REMOVAL IN TANK CARS

185.448 A p p l i c a t i o n , Form 257.
Where it is desired to withdraw brandy from warehouse storage tanks for re moval in railroad tank cars to the forti fying room of winery, application will be made by the winemaker on Form 257 in the same manner as when brandy is re-