§ 193. Disposition of deposits of coal, and so forth

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1920

   National Prohibition Act

   Pub. L. 66–85 § 37 · 41 Stat. 305

   Enacted · 30 U.S.C. § 193

   Feb. 25, 1920, ch. 85, § 37, 41 Stat. 451

   Source evidence

   Code source credit
   Feb. 25, 1920, ch. 85, § 37, 41 Stat. 451

   Enacted provision · exact public law section
   Sec. 37. Nothing herein shall prevent the storage in United States bonded warehouses of all liquor manufactured prior to the taking effect of this Act, or prevent the transportation of such liquor to such warehouses or to any wholesale druggist for sale to such druggist for purposes not prohibited when the tax is paid, and permits may be issued therefor. Manufacturers of authorized beverages may produce higher strength alcohol. A manufacturer of any beverage containing less than one-half of 1 per centum of alcohol by volume may, on making application and giving such bond as the commissioner shall perscribe, be given a permit to develop in the manufacture thereof by the usual methods of fermentation and fortification or otherwise a liquid such as beer, ale, porter, or wine, containing more than one-half of 1 per centum Reduction before using. of alcohol by volume, but before any such liquid is withdrawn from the factory or otherwise disposed of the alcoholic contents thereof shall under such rules and regulations as the commissioner may prescribe be reduced below such one-half of 1 per centum of alcohol: Proviso. Regulations for removal, etc. Provided, That such liquid may be removed and transported, under bond and under such regulations as the commissioner may prescribe, from one bonded plant or warehouse to another for the purpose of Use by other parties. having the alcohol extracted therefrom. And such liquids may be developed, under permit, by persons other than the manufacturers of beverages containing less than one-half of 1 per centum of alcohol by volume, and sold to such manufacturers for conversion into such Tax on alcohol saved. Credit for payments. beverages. The alcohol removed from such liquid, if evaporated and not condensed and saved, shall not be subject to tax; if saved, it Credit for payments. shall be subject to the same law as other alcoholic liquors. Credit shall be allowed on the tax due on any alcohol so saved to the amount of any tax paid upon distilled spirits or brandy used in the fortification of the liquor from which the same is saved. Spirits in fortified wines used for non-beverage alcohol, not taxed. Dealcoholized wines taxed as still wines. When fortified wines are made and used for the production of non-beverage alcohol, and dealcoholized wines containing less than one-half of 1 per centum of alcohol by volume, no tax shall be assessed or paid on the spirits used in such fortification, and such dealcoholized wines produced under the provisions of this Act, whether carbonated or not, shall not be subject to the tax on artificially carbonated or sparkling wines, but shall be subject to the tax on still wines only. Liquids for authorized beverages. Burden of proof on manufacturer as to alcoholic strength. In any case where the manufacturer is charged with manufacturing or selling for beverage purposes any malt, vinous, or fermented liquids containing one-half of 1 per centum or more of alcohol by volume, or in any case where the manufacturer, having been permitted by the commissioner to develop a liquid such as ale, beer, porter, or wine containing more than one-half of 1 per centum of alcohol by volume in the manner and for the purpose herein provided, is charged with failure to reduce the alcoholic content of any such liquid below such one-half of 1 per centum before withdrawing the same from the factory, then in either such case the burden of proof shall be on such manufacturer to show that such liquid so manufactured, sold, or withdrawn contains less than one-half of 1 per centum of alcohol by Cost of analysis. volume. In any suit or proceeding involving the alcoholic content of any beverage, the reasonable expense of analysis of such beverage shall be taxed as costs in the case.

2. 1978

   Pub. L. 95–554 § 4 · 92 Stat. 2073

   Changed · 30 U.S.C. § 193

   Pub. L. 95–554 provided for disposition of minerals as provided in sections 1716 and 1719 of title 43

   Source evidence

   Code amendment note
   Pub. L. 95–554 provided for disposition of minerals as provided in sections 1716 and 1719 of title 43.

   Enacted provision · exact public law section
   Sec. 4. Section 37 of the Mineral Leasing Act of 1920 (30 U.S.C. 193) is further amended by the addition of the words “except as provided in sections 206 and 209 of the Federal Land Policy and Management Act of 1976 (90 Stat. 2756, 2757–8), and” after “only in the form and manner provided in this Act,” and before the word “except”.

2 of 2 references resolved to an enrolled provision