With its advent not only will American genius perfect the machinery for its use, but the American farmer is given a new market for his crops.
Distilleries, big and little, are likely to be set up all over the country, and the time is not far distant when the farmer will be able to carry his corn to his local distillery, and either return with the money in his pocket, or with fuel for farm engines, machinery, and perchance his automobile.
When our government shall have become as far-sighted as the German government in this matter, every farmer will be able to manufacture his own de-natured spirits. The wisdom of the German system established by the law of 1887 has long ceased to be a question of debate. For every reichsmark of revenue sacrificed by exempting de-natured spirits from taxation the empire and its people have profited ten-fold by the stimulus which has been thereby given to agriculture and the industrial arts.
CHAPTER XIV.
The Free Alcohol Act of 1906, the Amendment of 1907 and Internal Revenue Regulations.
Public—No. 201.
An Act for the withdrawal from bond, tax free, of domestic alcohol when rendered unfit for beverage or liquid medicinal uses by mixture with suitable de-naturing materials.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after January first, nineteen hundred and seven, domestic alcohol of such degree of proof as may be prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury, may be withdrawn from bond without the payment of internal-revenue tax, for use in the arts and industries, and for fuel, light, and power, provided said alcohol shall have been mixed in the presence and under the direction of an authorized Government officer, after withdrawal from the distillery warehouse, With methyl alcohol or other de-naturing material or materials, or admixture of the same, suitable to the use for which the alcohol is withdrawn, but which destroys its character as a beverage and renders it unfit for liquid medicinal purposes; such de-naturing to be done upon the application of any registered distillery in de-naturing bonded warehouses specially designated or set apart for de-naturing purposes only, and under conditions prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury.
The character and quantity of the said de-naturing material and the conditions upon which said alcohol may be withdrawn free of tax shall be prescribed by the Commissioner of Internal Revenue, who shall, with the approval of the Secretary of the Treasury, make all necessary regulations for carrying into effect the provisions of this Act.