manipulated. A wholesale liquor dealer who is also a retail liquor dealer and who desires to dispose of spirits to himself at retail may enter off an entire package for retail on book, Form 52, or he may be allowed to fill one or more packages containing not less than 5 wine gallons each and enter them, or any of them, on the book, Form 52, to himself for retail, first having procured wholesale liquor dealers' stamps to cover such derived packages. The remnant, if any, of 5 wine gallons or more must also be covered by a wholesale liquor dealer's stamp. Respectfully, Mr. HERMAN F. CELLARIUS, JOHN W. YERKES, Commissioner. Collector First District, Cincinnati, Ohio. (T. D. 1076.) Stamps and brands on cases of bottled-in-bond whisky. Cases of bottled-in-bond whisky must bear the stamps, marks, and brands intact. Removal or defacement prohibited by law. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., November 28, 1906. SIR: Your letter of the 15th instant has been received, inclosing a letter from the Drug Company relative to destroying the stamps and brands on cases of bottled-in-bond whisky. You state it is your understanding that to remove the stamps and brands would be a violation of the law and render the goods subject to forfeiture, and you ask to be advised in regard to the matter. It appears from their application under date of the 14th instant that they have received requests from some of their customers to "scratch all marks on cases containing whisky bottled in bond before making shipment, the idea, of course, being that the merchant prefers not to receive cases so branded." They also state it has been their understanding that this would be illegal, but they are informed that, practically, all jobbing houses in the Northwest are shipping in this way, and they ask for a ruling covering these conditions. In reply, you are informed that your own understanding and that of this company is correct. Section 6 of the act of March 3, 1897 (29 Stat., 626), allowing the bottling of distilled spirits in bond, provides that Any person * * * who shall wilfully remove, change or deface any stamp, brand, label or seal affixed to any such case or to any bottle contained therein, shall for each such offense be fined not less than one hundred nor more than one thousand dollars, and be imprisoned not more than two years, in the discretion of the court, and such spirits shall be forfeited to the United States. This provision of the law is explicit and must be respected accordingly. You will take proper action in any cases which may come to your notice of such violations of the law. Respectfully, Mr. F. VON BAUMBACH, * * ROBT. WILLIAMS, Jr., Acting Commissioner. Collector Internal Revenue, St. Paul, Minn. (T. D. 1077.) Supplemental regulations governing withdrawal of distilled spirits from bonded warehouse for use of the United States, free of tax, under section 3464, Revised Statutes. [Circular No. 98-Int. Rev. No. 684.] TREASURY DEPARTMENT, November 30, 1906. Article 2 of the regulations prescribed by Circular 104 of December 23, 1904, governing the withdrawal of spirits for the use of the United States, free of tax, is hereby modified to read as follows: "ART. 2. Upon receipt of the foregoing application, duly executed, a permit for the withdrawal of the spirits will be issued in duplicate, the original of which will be forwarded to the collector of the district and the duplicate to the Department making the application for withdrawal, which Department will transmit it to the party to whom the spirits are to be delivered for shipment, who will sign the receipt indorsed on the back thereof, and deliver same to the collector of internal revenue." The last paragraph of Department Circular 50 of April 11, 1905, which requires the receipts of both the officer of the Department for which the spirits are to be withdrawn and the principal to the transportation and delivery bond to be indorsed on the duplicate permit, where the bond is a continuing one, is also modified so as to require only the receipt of the principal to the bond. The effect of the above provisions being to do away with the signature, on the duplicate permit, of the head of the Department, head of bureau not under control of any Department, or that head of bureau under any Department which is charged with the purchase of supplies for the use of that Department, collectors are charged to see that the requirement that the certificate of receipt, Form 545, be approved by that officer, unless the certificate is issued by him, is strictly complied with before credit is given on the transportation and delivery bond. LESLIE M. SHAW, Secretary. (T. D. 1078.) Denatured alcohol. Special denaturant authorized for alcohol used in the manufacture of celluloid, pyralin, and similar products. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., December 1, 1906. manufacturers of cellumanufacturers of pyralin, SIR: You will please inform loid in your district, and the that the following formula has been authorized as a special denaturant in the manufacture of celluloid, pyralin, and similar products: To 100 gallons of alcohol add 7 pounds of camphor and 5 gallons of commercially pure methyl alcohol. The methyl alcohol must have a specific gravity of not more than .810 at 60° F. You will please inform the manufacturers of the authorization of this special denaturant. Respectfully, Mr. JOHN W. YERKES, Commissioner. (T. D. 1079.) Denatured alcohol. Special denaturant authorized for alcohol used in the manufacture of transparent soap. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, SIR: You will please inform Messrs. Washington, D. C., December 1, 1906. soap manufacturers in your district, that the following formula has been authorized as a special denaturant for alcohol used in the manufacture of transparent soap: To 100 gallons of alcohol there shall be added 6 gallons of the following mixture: Five gallons of commercially pure methyl alcohol, having a specific gravity of not more than .810 at 60° F. One gallon of castor oil. One-half gallon of 36° Baumé caustic soda lye. The denaturing mixture is best prepared by dissolving the castor oil in the methyl alcohol, and then adding the soda lye. Respectfully, Mr. JOHN W. YERKES, Commissioner. (T. D. 1080.) Instructions concerning records and reports relating to denatured alcohol. [Int. Rev. Circular No. 685.] TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, RECORDS. 1. With the view of reducing, as far as practicable, the work connected with the recording of denatured alcohol, collectors are authorized, in keeping the prescribed Records 131, 134, and 137, to enter therein transactions during the month in aggregate only. One or more pages of each record should be assigned to each distiller, manufacturer, or redenaturer, as the case may be, so that a separate and continuous record of the transactions of each such person may be kept. 2. Until otherwise directed, collectors will not be required to keep the Record "15 b," prescribed in section 25 of regulations No. 30. In lieu of that record the officers' monthly reports, Form 575, showing transactions at denaturing bonded warehouses, when received by collectors, will be filed in record form (unfolded) and in chronological order. 3. Collectors, also, will not be required to keep the record, prescribed in section 104 of said regulations, of specially denatured alcohol received and used on the manufacturer's premises. In lieu of such record, the manufacturers' transcripts (Form. 567) will be filed in the collector's office in record form as above indicated. As this method of filing records will materially assist collectors in preparing their own records, and in tracing shipments and receipts of denatured alcohol, it is suggested that all transcripts and monthly reports of officers received be so filed. 4. As announced in T. D. 1053, manufacturers using completely denatured alcohol are required to keep records in cases only where the alcohol so used is recovered for reuse. In such cases the Records 567, 568, and 569, prescribed in Parts IV and V of the regulations, will be kept by such manufacturers. The title of Record 567 should, however, in such cases be changed, so as to read "Completely denatured alcohol," instead of "Specially denatured alcohol." REPORTS, ETC. 5. Collectors will see that all daily and monthly reports received from officers assigned to denaturing bonded warehouses or to restoring and redenaturing plants, and all transcripts of records kept by denaturers, dealers, or manufacturers, are carefully examined and compared, with the view of determining whether the alcohol denatured and shipped to such dealers or manufacturers is duly accounted for. They will also see that all duplicates of such reports and transcripts are promptly forwarded to this office for review. 6. Collectors will also prepare and furnish this office, not later than the 15th day of each month, a statement showing, in aggregate, the transactions in denatured alcohol in their respective districts during the preceding month. These monthly statements will be made on Form 598, blanks of which form will be furnished on requisition. Blanks of memorandum slips, prescribed in Circular 683, for use of denaturers and wholesale dealers in denatured alcohol, will also be furnished on requisition. Collectors will see that all such parties are supplied with these blanks, which are cataloged under the following numbers: Form 596.-Memorandum of denatured alcohol shipped from denaturing bonded warehouse or restoring and redenaturing plant. Form 597.-Memorandum of denatured alcohol shipped by wholesale dealers. Approved: JOHN W. YERKES, Commissioner. LESLIE M. SHAW, Secretary of the Treasury. (T. D. 1081.) Annual inventories to be made by cigar and tobacco manufacturers and verified by deputy collectors. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., December 8, 1906. To collectors of internal revenue: I have deemed it proper at this time to call the special attention of collectors and their deputies to the provisions of sections 3358 and 3390 of the Revised Statutes of the United States. These sections of law require manufacturers of tobacco and cigars, respectively, to make on the first day of January of each year true inventories of the stocks of tobacco materials, manufactured products, and unattached stamps held or owned by them on that date. Collectors are also required to make such personal examination of stocks as will satisfy them as to the correctness of the inventories. In order, therefore, that these requirements may be complied with, collectors are instructed to see that each manufacturer is supplied during the present month with the necessary inventory blank, Form 70a or 706, and that each inventory is verified by a deputy collector as soon after the first of the year as possible, deputies being directed to so arrange their routes as to accomplish their work not later than the 20th day of January. |