The transcript for each month’s business as shown by this record must be prepared, signed, and sworn to and forwarded to the collector of internal revenue of the district in which the dealer is located before the 10th of the following month. This transcript must be signed and sworn to by the dealer himself or by his duly authorized agent.”
Labels to be Placed on Retail Packages.
“Sec. 73. Retail dealers in de-natured alcohol must provide themselves with labels upon which the words “De-Natured Alcohol” have been printed in plain, legible letters. The printing shall be red on white. A label of this character must be affixed by the dealer to the container, whatever it may be, in the case of each sale of de-natured alcohol made by him.”
Stamps to be Destroyed when Package is Empty.
“Sec. 74. As soon as the stamped packages of de-natured alcohol are empty the dealer or manufacturer, as the case may be, must thoroughly obliterate and completely destroy all marks, stamps, and brands on the packages.
The stamps shall under no circumstances be re-used, and the packages shall not be refilled until all the marks, stamps, and brands shall have been removed and destroyed.”
Manufacturers Using Completely De-natured Alcohol to Secure Permit.
“Sec. 75. Manufacturers desiring to use completely de-natured alcohol, such as is put upon the market for sale generally, may use such alcohol in their business subject to the following restrictions:
A manufacturer using less than an average of 50 gallons of de-natured alcohol per month will not be required to secure permit from the collector or to keep records or make returns showing the alcohol received and used.
Manufacturers who use as much as 50 gallons of completely de-natured alcohol a month must procure such alcohol in stamped packages, and before beginning business the manufacturer must make application to the collector of the proper district for permit, in which application he will state the exact location of his place of business, describing the lot or tract of land upon which the plant is located, and must keep the alcohol in a locked room until used.