Where variations in construction and equipment cannot be adequately described in the application, drawings or photographs shall also be submitted. The assistant regional commissioner will make such inquiries as are necessary to determine the necessity for the variations and whether approval thereof will hinder the effective administration of this part or result in jeopardy to the revenue. On completion of the inquiry, the assistant regional commissioner will forward two copies of the application to the Director, Alcohol and Tobacco Tax Division, together with a report of his findings and his recommendation. (68A Stat. 680; 26 U. S. C. 5552)

SUBPART JJ-MANUFACTURE, TAXPAYMENT, REMOVAL, AND REGISTRATION OF STILLS AND WORMS

§ 221.805 General. distillers

Whenever fruit manufacture or reconstruct stills or worms, or set up, sell, or remove stills or distilling apparatus, they must comply with Part 196 of this title, governing the payment of special and commodity taxes, the securing of permits before setting up or removing stills and distilling apparatus, and the registration of stills and distilling apparatus set up. [19 F. R. 9630, Dec. 31, 1954]

SUBPART KK-LOCKS AND SEALS SOURCE: §§ 221.810 to 221.816 appear at 19 F. R. 9630, Dec. 31, 1954.

§ 221.810 General. Except as otherwise provided in this part the Director, Alcohol and Tobacco Tax Division, will furnish, at the expense of the United States, all Government locks and seals required to be used at fruit distilleries. Assistant regional commissioners will see that distilleries in their respective regions are fully equipped with locks in good condition, and that the necessary seals are provided for seal locks.

Gov

ernment locks are required upon all necessary openings in the distillery apparatus by which access may be had to brandy in the process of manufacture from the first still in which the vapors rise until the finished brandy is deposited in the receiving tanks; upon all doors in the receiving and brandy deposit rooms, if any; and upon the control valves in pipelines which convey steam or fuel to the stills or which convey brandy to warehouse storage tanks or to tanks in contiguous bonded wine cellars or to tank cars or tank trucks; and otherwise as specifically provided by this part or

where deemed necessary by the assistant regional commissioner.

(68A Stat. 628, 640; 26 U. S. C. 5173, 5215)

§ 221.811 Seal locks. Seal locks will be used on the entrance doors of the receiving and brandy deposit rooms; on the door of the Government cabinet; on the manheads, inlets, outlets, and other openings of receiving tanks, except that plain locks will be used on receiving tanks located in a securely constructed receiving or brandy deposit room; and on the manheads, inlets, outlets and other openings of singlings tanks, except that where the singlings tanks are connected with a closed locked still in which the singlings are redistilled, seal locks need not be used on the valves controlling the flow of the singlings to the still. Seal locks will be used on such other places where the use thereof is required by this part or deemed necessary by the assistant regional commissioner.

§ 221.812 Plain locks. Plain locks will be used at all other places in the distillery where locks are required by this part.

§ 221.813 Custody of locks, keys, and seals. Storekeeper-gaugers are strictly prohibited from entrusting locks, keys, or seals in their charge to any person other than an internal revenue officer entitled to receive them, and under no circumstances will they permit locks to remain open, whether hanging by the shackle or otherwise.

§ 221.814 Cap seals. All unions, flanges, and other pipe connections in the distillery equipment not secured by welding or brazing or similar methods must be securely connected and sealed with seals approved by the Director, Alcohol and Tobacco Tax Division. A special type of seal, serially numbered, has been approved for use in sealing unions, flanges, and other detachable pipe connections. This seal has, for the purpose of identification, been designated a "Cap" seal.

§ 221.815 Unauthorized removals of seals or locks. Cap seals or locks affixed by an internal revenue officer must not be removed without authorization from the storekeeper-gauger or assistant regional commissioner: Provided, That where the brandy or other property is in imminent danger of loss by fire, flood, or other casualty or where the safety of the distiller or his employees is endan

ered, and it is impracticable to first btain authorization from the storeteeper-gauger or the assistant regional Commissioner, city or state fire or police officials or the distiller may remove such seals or locks for the purpose of preventing loss of property or of avoiding langer to personnel. When seals or ocks are removed without authorization from the storekeeper-gauger or the assistant regional commissioner, the distiller shall notify the storekeeper-gauger as soon as possible. In addition he shall prepare a report for delivery to the assistant regional commissioner through the storekeeper-gauger in charge not later than the close of business on the following day, describing in detail the action taken and the conditions which impelled such action. Such report shall be signed by the proprietor or his authorized agent, and immediately above the signature there will appear the following statement: "I declare under the penalties of perjury that this report has been examined by me and to the best of my knowledge and belief is true and correct." Where the distiller desires to make changes in the equipment involving the removal of seals, he will follow the procedure prescribed in § 221.273. (68A Stat. 698; 26 U. S. C. 5682)

SUBPART LL-OFFICER'S RIGHT OF ENTRY AND EXAMINATION

SOURCE: §§ 221.825 to 221.828 appear at 19 F. R. 9630, Dec. 31, 1954.

§ 221.825 Entry of distillery or premises used in connection therewith. Under the law, any internal revenue officer may at all times, as well by night as by day, enter any distillery or building or place used for the business of distilling, or used in connection therewith for storage or other purposes, and, if not admitted upon demand, having declared his name and office, he may break open any doors or windows or break through any of the walls of such premises necessary to be broken to enable him to enter. (68A Stat. 636; 26 U. S. C. 5196)

§ 221.826 Authority to break up grounds or walls. Under the law, any internal revenue officer and any persons acting in his aid may break up the ground on any part of the distillery or premises of a distiller, or any ground adjoining or near any such distillery or premises, or any wall or partition thereof or belonging thereto, or other place, to search for any pipe, cock, private conveyance, or utensil, and upon finding any pipe or conveyance leading from or to the distillery premises to break up any ground, house, wall or other place through or into which such pipe or conveyance leads, and to break or cut away such pipe or other conveyance. (68A Stat. 636; 26 U. S. C. 5196)

§ 221.827 Examination of worm tubs. Under the law, any internal revenue officer may require the water in any worm tub to be drawn off and the tub and worm cleansed at any time when the still is not at work, and the water must be kept out of the worm tub for 2 hours or until the officer has finished his examination.

(68A Stat. 636; 26 U. S. C. 5196)

§ 221.828 Distillers to furnish assistance. Under the law, on demand of any internal revenue officer, every distiller shall furnish convenient ladders to enable the officer to examine any vessel or utensil in his distillery, and shall furnish all assistance, lights, tools, or other things necessary for inspecting the premises and apparatus, and shall open all doors, boxes, packages, and all casks, barrels, and other vessels not under the control of the internal revenue officer in charge thereof.

(68A Stat. 636; 26 U. S. C. 5196)

SUBPART MM-RULES FOR COMPUTING
CAPACITY OF STILLS

SOURCE: §§ 21.835 to 221.837 appear at 19 F. R. 9631, Dec. 31, 1954.

§ 221.835 Pot or kettle stills. The estimated maximum capacity in proof gallons of brandy capable of being produced every 24 hours, which is required to be shown on the distiller's notice, will be computed as follows: The working capacity of pot or kettle stills will be determined by multiplying 80 percent of the cubic capacity of the still by the maximum number of boilings that can be made in 24 hours and then multiplying this result by the percent of alcohol by volume contained in the highest yielding material to be used in distillation. This

result will represent the quantity of wine gallons of absolute alcohol that can be distilled in 24 hours. This quantity, when multiplied by 2, will represent the number of proof gallons. For example, if a pot still having a cubic capacity of 2,000 gallons is used, and such still can be charged three times in 8 hours and the highest percentage of alcohol by volume in the distilling material to be used is 8 percent, the brandy-producing capacity of the still will be computed as follows: 2,000X0.8×9×0.08×2=2,304 proof gallons. (The quantity that can be distilled in 24 hours.)

$221.836 Charge chamber stills. The estimated maximum capacity in proof gallons of brandy capable of being produced every 24 hours, which is required to be shown on the distiller's notice, will be computed as follows: Where a charge chamber still is used, the estimated maximum quantity of brandy in proof gallons capable of being produced will be determined by multiplying 80 percent of the cubic capacity of the top or charge chamber of the still by the number of times the same can be filled and emptied in 24 hours. This result will represent the total number of gallons of distilling material that can be distilled in 24 hours, which quantity will be multiplied by the percent of alcohol by volume contained in the highest yielding material to be used. The result of such computation will represent the number of wine gallons of absolute alcohol that can be distilled in 24 hours. This quantity, when multiplied by 2, will represent the number of proof gallons. For example, if a charge still is used having a charge chamber of a cubic capacity of 600 gallons which can be charged three times in one hour, and the highest percentage of alcohol by volume in the distilling material to be

used is 8 percent, the brandy-producing capacity will be computed as follows: 600 X 0.8 × 3 × 24×0.08X2=5,529.6 proof gallons. (The quantity that can be distilled in 24 hours.)

§ 221.837 Continuous stills. The estimated maximum capacity in proof gallons of brandy capable of being produced every 24 hours, which is required to be shown on the distiller's notice, will be computed as follows: If continuous stills are used, the maximum brandy-producing capacity in proof gallons of such stills will be computed on the area of the column in square feet. The first step will be to determine the inside diameter of the still at its base and the diameter will then be divided by 2 to ascertain the radius. The diameter may be determined (a) by accurately measuring the inside width of the still with a rod or tape, or (b) by measuring the outside circumference of the still and dividing the same by 3.1416 and deducting from the quotient twice the thickness of the sides of the still. The radius (in feet) will be squared and then multiplied by 3.1416 (Pi) to ascertain the area of the column in square feet. The area in square feet will be multiplied by the factor 40 (the number of gallons of 100 proof spirits than can be distilled in one hour per square foot of plate area) and the result will represent the total number of gallons of 100 proof spirits than can be distilled in one hour. This quantity will be multiplied by 24 to determine the number of gallons of 100 proof spirits that can be distilled in one day. For example, if a continuous still having a diameter of 4 feet is used, the brandy-producing capacity will be computed as follows: 2×2×3.1416X40X24= 12,063.74 proof gallons. ('The quantity that can be produced in 24 hours.)