Volume 31
Public Law 56–195
To amend section thirty-two hundred and fifty-five of the Revised Statutes of the United States, concerning the distilling of brandy from fruits.
Approved February 4, 1901
Statutory text
An Act
To amend section thirty-two hundred and fifty-five of the Revised Statutes of the United States, concerning the distilling of brandy from fruits.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That section thirty-two hundred and fifty-five of the Revised Statutes of the United States be, and the same is hereby, amended so as to read as follows:
“Sec. 3255.
The Commissioner of Internal Revenue, with the
Certain exemptions to distillers of fruit brandy authorized.
approval of the Secretary of the Treasury, may exempt distillers of brandy made exclusively from apples, peaches, grapes, pears, pineapples, oranges, apricots, berries, prunes, figs, or cherries from any provision of this title relating to the manufacture of spirits, except as to the tax thereon, when in his judgment it may seem expedient to do so.”
Approved, February 4, 1901.