point at which the liquor boils. The boiling point of absolute alcohol
being once determined, it is obvious that the more it is diluted with
water the nearer will the boiling point of the mixture approach that of
water; moreover, it has been proved that the presence of saccharine and
other solid matters has but an almost inappreciable effect upon this
point. Field's alcoholometer, since improved by Ure, is based upon this
principle. It is shown in Fig. 53, and consists, roughly speaking, of a
cylindrical vessel _A_, to contain the spirit; this vessel is heated from
beneath by a spirit lamp, which fits into the case _B_. A delicate
thermometer _C_, the bulb of which is introduced into the spirit, is
attached to a scale divided into 100 divisions, of which each represents
one degree over-or under-proof. This method is liable to several small
sources of error, but when a great many determinations have to be made,
and speed is an object rather than extreme accuracy, this instrument
becomes exceedingly useful. It does not answer well with spirits _above_
proof, because the variation in their boiling points are so slight as not
to be easily observed with accuracy. But for liquors under-proof, and
especially for wines, beer, and other fermented liquors, it gives results
closely approximating to those obtained by distillation, and quite
accurate enough for all ordinary purposes. Strong liquors should
therefore be tested with twice their bulk, and commercial spirits with an
equal bulk, of water, the result obtained being multiplied by two or
three, as the case may be.
Another very expeditious, but somewhat rough, method was invented by
Geisler. It consists in measuring the tension of the vapor of the spirit,
by causing it to raise a column of mercury in a closed tube. The very
simple apparatus is shown in Fig. 54. _A_ is a small glass bulb, fitted
with a narrow tube and stop-cock. This vessel is completely filled with
the spirit, and is then screwed upon a long, narrow tube _B_, bent at one
end and containing mercury. This tube is attached to a graduated scale
showing the percentage of absolute alcohol above or below proof. To make
the test the cock is opened, and the bulb, together with the lower part
of the tube, is immersed in boiling water, which gradually raises the
spirit to its boiling-point. When this is reached, the vapor forces the
mercury up the tube, and, when stationary, the degree on the scale to
which it has ascended gives directly the percentage of alcohol.
[Illustration: FIG. 54.--Geisler's Apparatus.]
Another method, which is not to be relied on for very weak liquors, but
which answers well for cordials, wines, and strong ales, is that known as
Brande's method. The liquor is poured into a long, narrow glass tube,
graduated centesimally, until it is half-filled. About 12 or 15 per cent.
of subacetate of lead, or finely powdered litharge, is then added, and
the whole is shaken until all the color is destroyed. Powdered anhydrous
carbonate of potash is next added until it sinks undissolved in the tube,
even after prolonged agitation. The tube is then allowed to rest, when
the alcohol is observed to float upon the surface of the water in a
well-defined layer. The quantity read off on the scale of the tube and
doubled, gives the percentage by volume of alcohol in the original
liquid. The whole operation may be performed in about five minutes, and
furnishes reliable approximative results. In many cases it is necessary
to add the lead salt for the purpose of decolorizing the liquid.
For the investigation of the amount of sugar in, or the concentration of
the mash, or beer, a specially scaled hydrometer is used which is termed
a saccharometer. Sugar possesses a higher degree of specific gravity than
water, and hence it follows that the greater the amount of sugar in the
mash the higher will be the specific gravity. The less the hydrometer
sinks into the fluid the greater the amount of sugar present.
Saccharometers are provided with thermometers whereby the reading may be
corrected to a standard temperature, usually 59∞ F. The saccharometer is
correct for solutions containing sugar alone but it is only approximately
correct for mash liquor which contains a variety of other matters in
variable quantities.
It is a prime necessity that the distiller should be able to determine if
the mash has been completely saccharified by the malt. For this purpose a
solution of iodine is used. Iodine gives to starch a blue color. If the
starch however, has been completely changed into sugar there will either
be no discoloration or the filtered mash liquid which is at first a
yellowish red becomes blue, then violet, and at last red.
=Determination of the Purity of Alcohols.= While the knowledge of the
amount of alcohol contained in a liquid is of great practical utility,
this does not give any idea of the impurities present.
An alcohol of 100 degrees or an absolute alcohol, may contain numerous
impurities which may greatly affect its quality. It is therefore
necessary in addition to analyze the purity of the alcohol.
In commercial practice there are certain simple processes which will give
a basis by which to determine the impurities left after distillation and
rectification. These processes are largely empirical. They are based on
the perception of the senses and are consequently of an entirely relative
degree of precision. Nevertheless, when made by a practical expert, the
operation may give very useful preliminary indications.
This test is made in a glass of special shape broad at the bottom and
narrowing at the top in order to concentrate the aroma of the product.
Ordinary brandies are tested undiluted. Commercial alcohols, of about 95
degrees must be diluted with water to a maximum of 30 degrees. Otherwise
the burning tang of the alcohol would preclude any delicacy of perception
and allow impurities to pass unnoticed.
The operation is begun by examination by sense of smell. The glass is
half filled with the liquid diluted with one half of pure water. The
glass is covered with one hand and shaken violently for a few seconds.
Immediately upon uncovering it, the quality of the alcoholic vapors may
be ascertained by their odor.
For the examination by sense of taste, the operator rinses his mouth for
a moment with the liquid itself. The taste of ethyl alcohol is fairly
transient;--it disappears quickly allowing the taste of the accompanying
foreign matter to be perceived almost immediately afterward. With a
little practice this test enables one to distinguish by their flavor the
primal origin of alcohols and to judge of their purity. Some
professionals succeed by training in arriving at high degree of skill in
the art of tasting alcohol as it should be done.
In order to determine the purity of alcohol there are besides chemical
tests used by the trade. These tests, which consist in characterizing and
measuring separately the impurities which alcohol may contain, such as
acids, ethers, aldehydes, bases, etc., belong exclusively to analytical
chemistry; they are extremely delicate and complicated. We will not
venture to touch upon them here.
One of the simplest tests for purity is that of Barbet. This is based
upon the time taken to discolor a solution of permanganate of potash
under the action of the tested alcohol. It is not only very rapid but in
general more practical than other tests. It allows the aggregate of the
impurities contained in an alcohol to be ascertained in a single
operation.
The permanganate solution used is very weak (0. gr. 200 of salt), and of
a violet-red color. The technique of the proceeding is as follows: 50
cubic centimeters of the alcohol to be tested are placed in a glass
vessel the temperature of which is maintained at 64.40∞F. 2 cubic
centimeters of the permanganate solution are abruptly added and the time
noted to within a second. Discoloration is awaited and as soon as it
takes place the time is again noted. The total discoloration of the
permanganate is not very marked and passes through intermediate stages;
therefore it is preferable not to await complete discoloration but to
stop at a pale salmon tint, which tint may be comparatively fixed by a
sample of colored liquid (say a solution of fuchsine and chromate of
potash).
The comparative times of discoloration obtained by M. Barbet with various
commercial alcohols, are as follows:
Pure alcohol 43 min. 30 sec.
Extra fine alcohol 5 " 30 "
Semi fine alcohol 5 " 10 "
Medium flavor alcohol (first running) 5 " 5 "
Mediocre alcohol 5 " 11 "
Medium flavor alcohol (last running) 2 " 12 "
CHAPTER XII.
DISTILLING PLANTS: THEIR GENERAL ARRANGEMENT AND EQUIPMENT.
When we look at the manufactories of to-day with their complicated
machinery, their extensive equipment, their great boilers, and engines
and their hundreds of employees, we are liable to forget that good work
was turned out by our ancestors, with equipment of extreme simplicity and
that to-day while there are, for instance, thousands of wood-working
mills, complete in every detail and covering under a multitude of roofs
every variety of complicated and perfected wood-working machinery, yet
there are many more thousands of small plants, comprising a portable
boiler, fed with refuse, a small engine and a few saws which are making
money for the owners and doing the work of the world.
The reader therefore, must be warned against any feeling of
discouragement because of the cost and complicated perfection of
elaborate distilling plants. Where the business is to be entered into on
a large scale, to take the products from a considerable section of
country and turn them into alcohol to compete in the great markets, the
best of apparatus and equipment is not too good, but the person
contemplating the mere manufacture of alcohol on a small scale, to serve
only a small section, must remember that distillation is really a very
simple matter, for years practiced with a most rudimentary apparatus and
still so practiced in the country districts particularly in the South.
This is well illustrated by the fact that an illicit distiller confined
in one of the North Carolina penitentiaries for transgressing the revenue
laws, was able while in durance, to continue his operations unknown to
the prison authorities, his plant consisting of a few buckets, and a
still whose body was a tin kettle, a few pieces of pipe and a worm which
he had bent himself. This example is not given as encouragement to
illicit or "blockade" distilling but merely to show vividly how simple
the rudimentary apparatus really is.
The simplest regular plants, those of the South for instance, comprise a
building of rough lumber some thirty feet by twelve wide, with a wooden
floor on which the fermenting vats rest and an earthern floor immediately
in front of the still and furnace. This is to permit the fires being
drawn when the charge has been exhausted in the boiler. The still is of
the fire-heated, intermittent variety, such as described on page 35. It
consists of a brick furnace or oven, large enough to burn ordinary cord
wood and supporting a copper boiler of fifteen or twenty gallons
capacity. On top of this is a copper "head" with the usual goose neck,
from which a copper pipe leads to a closed and locked barrel containing
raw spirits, this barrel acting on the principle of the condensing
chamber shown in the still in Fig. 8. From the upper part of this barrel,
which acts as a concentrator, the vapors pass to a copper worm immersed
in a tub of cold water. Here the vapors are condensed and pass by a pipe
to a small room, containing a locked receiving tank. This room is kept
locked and is under the immediate charge of the Government officer in
charge of the still, or, in the case of alcohol intended for de-naturing,
the alcohol would pass to a locked tank from whence it would be taken and
de-natured under the charge of the proper Government officer.
The fermenting vats may be six or more in number so as to allow the mash
in each tank to be at a different stage of fermentation. A hand pump is
used for pumping the contents of any of the tanks into the boiler or the
still. A hand pump is also provided for supplying water to the vats and
condensers.
In connection with the distilling and fermenting building there are small
buildings for storing the grain, malt, etc., for the storage of the
alcohol and for the keeping of the various books, records, and stamps
required by law. Such plants as these are located adjacent to a good
clear spring or even a small brook, and preferably in a position
convenient to the carriage of materials and the transportation of the
whiskey or other liquor produced.
The buildings are of the cheapest construction and arranged in the
manner which compels the least labor in filling the mash vats and turning
the contents into spirits. There are no special mash coolers, no
complicated stirrers. The "beer" as the fermented mash is called is
stirred by a paddle in the hands of a strong negro and the mash is mixed
and fermented by rule of thumb, without the use of any scientific
appliances. Primitive, as it is, however, those small plants in certain
sections of the country make money for their proprietors and serve a
large number of customers. The spirits so produced are low grade, fiery
and rough in taste, but the point is that alcohol may be and is so
produced.
Between these simple beginnings and the elaborate plants of big
distilleries there is a wide range, so wide that it is impossible within
the limits of this book to go into detail. The makers of distilling
apparatus furnish all grades of stills and to those contemplating
erecting a plant it is suggested that their best course is to communicate
with such manufacturers, giving the circumstances of the case, the
particular product to be worked and the capacity desired. The object of
this book is to give an understanding of the processes of distillation
and of this chapter to give a general idea of the arrangement of a number
of typical distilling plants, suitable for various kinds of work.
That the simple, direct-heated pot still such as referred to above, used
for fifteen hundred years and over, is still used is largely due to the
simplicity of its construction and operation, but its capacity is small,
and its operating expense relatively heavy. It is still used for making
liquors, but for industrial purposes it has been entirely superceded by
concentrating and rectifying stills. A simple form of the latter is found
in the still shown in Fig. 11 and in the distilling apparatus of Adam
(Fig. 9).
Originally all stills were heated by direct contact with fire. This was
open to a serious objection, namely, that the mash if thick was liable to
be scorched. Stirring devices were used by Pistorious but these required
constant attention. As a consequence, direct firing gave place to heating
by steam, by which not only was scorching of the wash avoided but much
greater certainty of operation was attained.
The steam may be used to simply heat the boiler, thus taking the place of
the direct heat of the fire, but it is far better in every way to admit
the steam directly to the mash as in the Coffey still, Fig. 18, and all
modern stills. It is possible to apply this principle to all compound
stills, but the best results with greatest economy of fuel are, of
course, gotten from the plate or column stills especially constructed for
steam. In order to get the best results it is necessary that the entry of
steam be regulated so that there may be absolute uniformity of flow. A
convenient form of regulator is that invented by Savalle, and described
on page 70, hut there are a number of other forms on the market each one
having its special advantages.
It will be seen then that while the simple pot still, fire-heated, may be
used, the practical plant for the fermentation of industrial alcohol
should have a modern continuous still and rectifier and a boiler for
generating the necessary steam for it and for the operations of mashing
and fermenting.
THE FERMENTING ROOM.
The fermenting room has three main requirements for successful commercial
distillation. It must allow a uniform temperature to be maintained in the
vats; it must have thorough ventilation without any draftiness, and it
must be absolutely clean. It should have also plenty of light so that it
may be thoroughly inspected. It is true that in the primitive plants all
these requisites were violated, but there is no reason for this. The
first cost is but little added to by building with these requisites in
mind and it is far more profitable in the long run; and it is only by the
elimination of the bacteria which are inimical to proper fermentation
that the fermenting operation can be performed with any certainty.
For the regulation of the temperature reliance may be had on stoves or
heaters, or on special mash heaters and coolers by which the temperature
of the mash in the tubs may itself be controlled without reference to
the temperature of the fermenting room. When, however, no special and
adequate-heating means is provided, the walls should be double with an
air space between and the doors and windows should either be also double
or limited in number.
To ensure good ventilation and plenty of space above the vats wherein to
work or install suitable vatting machinery, the walls should be at least
twelve feet in height. Outlet openings should be formed around the base
of the room leading to the outer air and closed by controllable shutters.
These are to allow the escape of the carbonic acid gas evolved during
fermentation. These should be most carefully constructed, however, to
prevent drafts.
The walls and floor of the fermenting rooms should be so made that they
may be easily washed down and kept clean. Concrete floors are excellent
for this purpose and the walls also may be faced with concrete or cement
covered with a coating composed of a mixture of asphalt and coal tar.
This mixture may be also applied to plaster walls with good results.
The fermenting vats, as before stated, are made of wood for small plants,
and of iron for larger plants, and are usually from three and a half to
four and a half feet in height. After the chief fermenting period, it is
necessary that the temperature of the mash be prevented from rising
beyond 86∞ F. and to that end movable cooling tubes, coils and stirrers
are used. These consist of parallel frames made up of tubes, preferably
of copper, through which cold water is passed and which are moved about
in the vat, either vertically or rotatively. There must be space above
the vats, therefore, for the introduction and removal of these cooling
frames, and for the gearing whereby they are driven.
As previously stated, mashes to-day are mostly prepared by steaming and
disintegrating in a mash cooker of the type shown in Figs. 1 and 41 or in
Henze steamers, from which the mash is blown into the preparatory mash
vat, where it is stirred and brought to the proper temperature for
fermentation. A convenient arrangement of mash cooker, coolers, pump and
vats is shown in Fig. 1. Where Henze steamers are used they are arranged
in batteries, the blow-off pipes being connected to the preparatory mash
vats. These are preferably provided with water cooled stirrers consisting
of a frame of straight and vertical tubes mounted on a tubular arm
projecting from a tubular shaft, and rotated in a horizontal plane within
the closed mash vats, by suitable gears. The rotation of the arm stirs
and automatically mixes the mash while cooling it. Another form of cooler
is shown diagrammatically in Fig. 4.
Whatever form of cooling apparatus is used, attention should be paid to
the ease with which the stirrers or tubes can be kept clean, and to the
strength of the apparatus, gears, etc. Concentrated or thick mashes
require that the stirrers be of massive construction, capable of being
rapidly rotated in the liquid.
In preparatory mash vats for use with concentrated mashes, means must
also be provided for clearing the mash. These mash cleaners and husk
removers usually form part of, or are attached to the vat itself and are
driven by gearing from the main shaft carrying power to the mashing room.
A good idea of the general arrangement and correlation of the various
apparatus of a plant may be gathered from the sectional view of a grain
distillery shown in Fig. 55. It will be seen from this that the mashing
apparatus, steamers and mixers are located on the several floors of one
building and in such relation to each other that the several operations
of saccharifying are carried on in a continuous movement of mash towards
the fermenting vats.
[Illustration: FIG. 55.--Continuous Grain Alcohol Distillery--Barbet's
System.]
Adjoining the fermenting vat room is a section of the plant given up to
the manufacture of pure yeast and this and the fermenting rooms are level
with the ground, have solid walls whereby a uniform temperature is
obtained, and plenty of space for proper ventilation of the vats. A
gallery traverses the room about midway the height of the vats so that
convenient access may be had to them. The distilling room is high enough
to allow for the setting of the various columns, separators and
condensers at their proper heights relative to each other, and should
be so arranged as to its several floors or stages that access to the
various pipes and apparatus may be easily had. The steam generator for
the column is located in an adjacent room.
In addition to this there should be a malt house for the preparation of
malt, located conveniently to the saccharifying building; an engine and
boiler room so placed that power may be conveniently transferred to the
mixers, stirrers and pumps and to generate steam for the Henze boilers;
while adjacent to the distilling building should be the storage tanks and
de-naturing department.
[Illustration: FIG. 56.--Grain Distillery. Capacity 2,500 Bushels per
day. (_To face page 198_)]
Another arrangement of apparatus for a grain distillery with a capacity
of 2500 bushels per day is illustrated in Fig. 56. This plant was erected
by the Vulcan Copper Works Co., and includes separate stills for gin,
alcohol, and rye whiskey, as well as a spirit rectifying column.
The milling and grain mixing departments, the yeast room and the
fermenting room are arranged on the several floors of one building, in
the basement of which is located the vacuum cooker and drop tub and
coolers described on page 11 from which the mash is pumped into the
fermenting tubs.
The second section of the building contains the distilling apparatus,
storage tanks, charcoal rectifiers and spirit rectifying apparatus, while
the third section of the building comprises the boiler house and engine
room.
[Illustration: FIG. 57--Small Beet Distillery.]
In Fig. 57 is shown a view of a small plant for the distillation of
beets, the figure giving a good idea of the arrangement of the
diffusion battery in relation to the still and rectifier. The juice from
the diffusion battery is pumped into the overhead tanks from which it
descends into a dephlegmator and from thence into the still, the vapors
from the still passing into the rectifier. The still is a direct,
fire-heated still and adjacent to the still is a water heater from which
the water passes to the hot water reservoir located above and to one side
of the diffusion vats.
[Illustration: FIG. 58.--Large Beet Distillery.]
A large plant for the distillation of beets is shown in the Section Fig.
58. The beets from the beet silos are carried to suitable washing
machines, _A_, see Chapter VII, in which they are thoroughly cleaned of
dirt and gravel. From the washers they are lifted by a conveyor _B_ to a
distributor _C_ by which they are conveyed to the cutters or slicers.
These consist of horizontal apertured plates revolving at a high speed,
and carry knives which plane off slices from the beets. These drop
through the apertures of the plate and are conveyed to the diffusion
batteries, as by a movable chute _D_ oscillated with a jigging motion
through suitable gearing.
The diffusers _F_ should be arranged so that small trucks may be driven
beneath them to receive the spent slices and carry them to the spent beet
silos. _U_ indicates a gauging tank into which the juice runs from the
diffusers. From thence it passes to coolers (not seen) and thence to the
fermentation tanks _G_. _R_ indicates a small engine for driving the
beet slicers and _S_ a battery of pumps whereby the wash may be forced up
into the reservoir _I_ from which the wash descends into the still _K_.
_H_ and _J_ are reservoirs for hot and cold water respectively.
From the distilling column _K_ the phlegm or raw spirit passes to the
phlegm tank _L_ from which it is drawn as desired into the rectifying
column _M_, thence into the coolers and condensers and thence into the
alcohol tanks _N_.
On the other side of the building as indicated by the chimney is the
boiler for generating the motive power for the plant and for supplying
the steam necessary for the distilling and rectifying columns and the hot
water for the diffusion batteries. The boiler should be very capacious
and it would be well to have two, one in reserve.
If possible, advantage should be taken of the natural slope of the ground
so that the trucks bringing beets from the silo to the washer and
carrying the spent beets away may roll downward by their own weight. The
silos for the spent beets should be excavated from the ground and the
trucks be constructed to tip their contents into these pits. The natural
slope of the bottom of these pits should drain away the water and means
be provided whereby carts can load with the spent beets to carry them
away.
The spent liquors should flow off into ponds from which they may be drawn
away to fertilize land.
A very convenient method of carrying beets from the silos to the washing
machine is by means of a narrow canal of rapidly flowing water, flowing
between the silos and entering the washing machines. Beets pitched into
this stream are carried along by the current to the washers and at the
same time undergo a preliminary washing. By laying out a system of
channels throughout the beet yard the labor of handling is reduced to a
minimum. These channels may be covered by boards on which the beets may
be piled. These may be lifted and the beets thereon dumped into the
stream.
A plant for the distillation of potatoes would be arranged very much
after the plan of the grain distillery heretofore described except that
it would have to be provided with apparatus for washing the potatoes and
removing stones and adhering clods of earth. These washers, as put on the
market, comprise a slotted rotating drum, which tumbles the potatoes
about and loosens the dirt. When they escape from the drum they enter a
washing trough where they are stirred about by revolving blades and acted
upon by a swift current of water. The trough should be about two feet
long to properly wash the potatoes. They are then lifted by an elevator
to the mouth of the Henze pulpers (see Fig. 2) or the vacuum cookers see
Fig. 1).
It is of advantage that the washing apparatus be so located that the
potatoes as they are received may be shoveled into it immediately. The
scale for weighing the potatoes as they are brought in should be so
located that the manager may attend to the weighing without having to
leave the distillery. This and other like details may seem of small
moment but it is care in such details which conduces to the success of a
plant. As before stated in describing a beet distillery, advantage should
be taken of the lay of the land in laying out the plant so that the spent
pulp may be easily disposed of, the spent wash carried away, and the
finished product conveniently handled.
[Illustration: FIG. 59.--Molasses Distillery. Capacity 2,500 gallons per
day.]
In Fig. 59, is shown a plant for distilling molasses, designed by the
Vulcan Copper Works, before referred to, and erected for the Rio Tamposo
Sugar Co., of Tamposo, S. L. P., Mexico.
The molasses as before explained at page 164 being too concentrated, is
first pumped into the steam mixing tank on the ground floor of the
distilling building. Here it is diluted and heated, mixed with sulphuric
acid and pumped into the long ranges of cooling pipes, located along the
fermenting room and built on the principle shown in Fig. 4. Here it is
further diluted and yeast is added. From the fermenting tubs the molasses
beer is pumped into the beer heater and thence into such a still as is
shown in Fig. 32.
In addition to this the plant contains a rectifying apparatus for the
high wines produced by the beer still, comprising a spirit still, charged
from a high wine tank, a rectifying column, separator, and tubular
condenser from which the rectified spirit is carried to the storage
tanks.
Cane sugar distilleries are practically arranged the same as the molasses
distillery above described. The cane is crushed between the rolls of cane
crushers on the receiving floor and is then strained to remove the
"begasse." The clarified juice is then pumped up to the mixing tanks. In
these the molasses is mixed with spent wash from other fermentations or
with water, after which it is acidified and flows to the fermenting vats.
The fermenting house should be provided with means for forcing in
filtered air and for ventilating, as molasses wash is very sensitive to
change in temperature and very liable to become contaminated by injurious
ferments. (See Fig. 60).
[Illustration: FIG. 60.--Molasses Fermenting House.]
Above each vat should be a cooling coil capable of being lowered into the
vat and a water spraying pipe, whereby the mash may be diluted when
desired. From the vats, the wash is pumped to the distilling and
rectifying columns. In Jamaica the still shown in Fig. 37, is largely
used, as also the Coffey still, Fig. 18.
It is very often not profitable to distill spirit from molasses or sugar
cane directly at the sugar factories, there being no market on the spot
and transportation of the spirit in casks being very costly and
difficult, not only because of the lack of transporting means but because
the tropical climate tends to warp the empty casks. Transportation of the
molasses in casks to a distillery is likewise open to objections of cost
and the action of the hot sun in fermenting the molasses and bursting the
cask.
Barbet has suggested a way out of the difficulty. This consists in
boiling the molasses in vacuo, and then running it into molds lined with
sheets of paper. These are set by dipping in cold water. When set the
loaves wrapped in their paper coverings are as easily handled as sugar
loaves. There is no dead weight nor any "empties" to be returned as in
the case of casks. The molasses is in a most concentrated form and this
makes for economy in freight. There is no risk of deterioration and the
loaves may be stored in an ordinary warehouse. This method allows the
distillery to be located at centers of transportation or at seaports,
while the sugar factories are on the plantation.
Care should be taken in selecting the site for a distillery that an
abundance of pure water may be supplied. The purer the water the better,
and where water is not pure, purifying apparatus should be provided. The
coolness of the water is a factor which must be taken into consideration.
The greater amount of water will be used for cooling, and it follows then
that the cooler the water the less of it will have to be used.
The horse-power of the engines used in driving the distilling apparatus
varies, of course, with the capacity of the still, the average being
between 6 H.P. and 30 H.P., for plants having fermenting vats of
capacities ranging between two hundred and fifty, and twelve hundred
gallons.
It must not be forgotten that the coal consumption of a plant depends
upon the economy of heating means in the distilling apparatus, the
perfection with which the heat of the vapors is used to heat the wash,
the perfection of the boiler grates and the method of firing. These
latter matters should be obvious to any distiller, but it is in economy
in little things that the successful operation of a plant resides.
Nothing is more surprising than the difference in the coal consumption of
different distilleries. Some use a third more than others. This is caused
by poor coal, by poor firing, by poor boilers, by hard water, or by poor
distilling equipment. With regard to the latter this word of advice may
be given: The greater the number of plates in the distilling column, the
less the coal consumed per gallon of alcohol produced. It must, however,
be taken into account that a large number of plates in a column means a
column of considerable height and that in turn means a correspondingly
tall still house and increased first cost. Hence it is more economical to
use the best forms of traps on the plates and fewer plates, and the best
forms of these traps as pointed out in Chapter III, are those wherein the
largest quantity of vapor in a finely divided state may come into contact
with the greatest number of liquid particles.
In conclusion it may be said that dirt, neglect, carelessness and a too
great desire for economy in first cost are all factors in lowering the
economical productiveness as well in a distillery as in other
manufacturing plants.
CHAPTER XIII.
DE-NATURED ALCOHOL AND DE-NATURING FORMUL∆
The uses of alcohol are very numerous and varied, the principal being, of
course, for the production of all alcoholic liquors such as brandy, gin,
rum, whiskey, liquors, etc.; that distilled from grain is almost entirely
consumed in the manufacture of whiskey, gin, and British brandy. In the
arts, strong alcohol is employed by the perfumers and makers of essences
for dissolving essential oils, soaps, etc., and for extracting the odor
of flowers and plants; by the varnish-makers for dissolving resins; by
photographers in the preparation of collodion; by the pharmaceutists in
the preparation of tinctures and other valuable medicaments; by chemists
in many analytical operations, and in the manufacture of numerous
preparations; by instrument makers in the manufacture of delicate
thermometers; by the anatomist and naturalist as an antiseptic; and in
medicine, both in a concentrated form (rectified spirit), and diluted
(proof spirit, brandy, etc.), as a stimulant, tonic, or irritant, and for
various applications as a remedy. It is largely consumed in the
manufacture of vinegar; and in the form of methylated spirit it is used
in lamps for producing heat. It has, in fact, been employed for a
multitude of purposes which it is almost impossible to enumerate.
The common form of alcohol known as "de-natured spirit" consists of
alcohol to which one tenth of its volume of wood alcohol, or other
de-naturizing agents has been added, for the purpose of rendering the
mixture undrinkable through its offensive odor and taste. Methylated
spirit being sold tax free, may be applied by chemical manufacturers,
varnish makers, and many others, to a variety of uses, to which, from its
greater cost, duty-paid spirit is commercially inapplicable. Its use,
however, in the preparation of tinctures, sweet spirits of nitre, etc.,
has been prohibited by law. It has often been attempted to separate the
wood spirit from the alcohol, and thus to obtain pure alcohol from the
mixture, but always unsuccessfully, as, although the former boils at a
lower temperature than the latter, when boiled they both distil over
together, owing probably to the difference of their vapor densities.
It is Germany which has led the way in the manufacture and use of
"de-natured" alcohol or "spiritus," as it is there known. Germany has no
natural gas or oil wells, and gasoline and kerosene are not produced
there, hence the necessity of using some other form of liquid fuel. This
fuel--in many ways better than any petroleum product--was found in
alcohol. The sandy plains of northern Germany, and indeed any
agricultural district of that empire, produce abundant crops of potatoes
and beets.
From the first, alcohol can be so easily manufactured that the processes
are within the understanding and ability of any farmer. The second is
used in the manufacture of beet sugar,--one of the great German
industries, and the crude molasses, from a refuse product,--still
contains from 40 to 50 per cent. of sugar, from which alcohol can be
made. Under these circumstances and the great demand for liquid fuel for
motor carriages and gas engines, alcohol for "de-naturing" came rapidly
to the front as one of the most important of agricultural products, as
one of the most valuable "crops" which a farmer could raise. Potatoes are
chiefly raised. The potatoes are grown by the farmers and manufactured
into alcohol in individual farm distilleries and in cooperative
distilleries.
While England and France were somewhat behind Germany in fostering this
industry--yet they both were far ahead of the United States in this
matter. De-natured alcohol could be readily gotten in these countries,
for industrial purposes, while the United States continued to charge a
high internal revenue tax on all but wood alcohol. This prevented the use
of alcohol in competition with gasoline or kerosene, and limited its use
in arts and manufactures.
On June 7, 1906, however, Congress passed the "De-naturing Act," as it is
called, which provided in brief that alcohol, which had been mixed with
a certain proportion of de-naturing materials sufficient to prevent its
use as a beverage should not be taxed.
The passage of this Act was alcohol's new day, and is destined to have a
wide influence upon the agricultural pursuits of the country.
In the matter of small engines and motors alone one estimate places the
farm use of these at three hundred thousand with an annual increase of
one hundred thousand. This means an economical displacing of horse and
muscle power in farm work almost beyond comprehension. If now the farmer
can make from surplus or cheaply grown crops the very alcohol which is to
furnish the cheaper fuel for his motors, he is placed in a still more
independent and commanding position in the industrial race.
As an illuminant the untaxed alcohol is bound to introduce some
interesting as well as novel conditions. The general estimate of the
value of alcohol for lighting gives it about double the power of
kerosene, a gallon of alcohol lasting as two gallons of the oil. In
Germany, where the use of alcohol in lamps is most fully developed, a
mantle is used. Thus in a short time it may be expected that an entirely
new industry will spring up to meet the demand for the illuminating lamps
embodying the latest approved form of mantle. The adapting of the
gasoline motors of automobiles to alcohol fuel will in itself create a
vast new manufacturing undertaking. When this is accomplished it is
believed that we shall no more be troubled with the malodorous gasoline
"auto" and "cycle" burners on our public streets and parkways.
De-natured alcohol is simply alcohol which has been so treated, as to
spoil it for use as a beverage or medicine, and prevent its use in any
manner except for industrial purposes.
De-naturing may be accomplished in many ways.
In England a mixture suitable for industrial purposes, but unfit for any
other use, is made by mixing 90 per cent. of ethyl alcohol (alcohol made
from grain, potatoes, beets, etc.), with 10 per cent. of methyl or "wood
alcohol." Under the new law the proportion of wood alcohol is cut to five
per cent.
In Canada "methylated spirits," as it is known, is composed of from 25
per cent. to 50 per cent. of wood alcohol mixed with ethyl alcohol. This
proportion of wood alcohol is far more than is required in any other
country.
In Germany, the de-naturing law passed in 1887 was so framed as to
maintain the high revenue tax on alcohol intended for drinking, but to
exempt from taxation such as should be de-naturized and used for
industrial purposes. De-naturing is accomplished by mixing with the
spirit a small proportion of some foreign substance, which, while not
injuring its efficiency for technical uses, renders it unfit for
consumption as a beverage. The de-naturing substances employed depend
upon the use to which the alcohol is to be subsequently applied. They
include pyridin, picolin, benzol, toluol, and xylol, wood vinegar, and
several other similar products. As a result of this system Germany
produced and used last year 100,000,000 gallons of de-natured spirits, as
compared with 10,302,630 gallons used in 1886, the last year before the
enactment of the present law.
The following are some of the other de-naturants used in Germany:
Camphor, oil of turpentine, sulphuric ether, animal oil, chloroform,
iodoform, ethyl bromide, benzine, castor oil, lye.
* * * * *
In France the standard mixture consists of:
150 liters of Ethyl alcohol,
15 liters of wood alcohol,
1/2 liter of heavy benzine,
1 gram. Malachite green.
An illustration of de-naturing on a large scale is given by the methods
and operations of a large London establishment. On the ground floor are
four large iron tanks holding about 2500 gallons each. On the next floor
are casks of spirit brought under seal from the bonded warehouse. On the
third floor are the wood alcohol tanks, and on the fourth floor cans of
methylating materials. On the fourth floor the covers to the wood alcohol
tanks were removed (these tank covers were flush with that floor) and the
contents gauged and tested. The quantity to be put into the tanks on the
first floor was run off through pipes connecting with the first-floor
tanks and the upper tanks relocked. Then going to the second floor, each
cask of the grain spirit was gauged and tested and the tank covers, which
were flush with the floor, were removed and the casks of the grain spirit
were run into the tanks below. The mixture was then stirred with
long-handled wooden paddles and the tank covers replaced, and the
material was ready for sale free of tax. The mixture was 10 per cent.
wood alcohol and 90 per cent. ethyl alcohol made from molasses, and was
what is known as the ordinary methylating spirit used for manufacturing
purposes only and used under bond. The completely de-natured spirit is
made by adding to the foregoing three-eighths of one per cent. of
benzine.
This benzine prevents re-distillation.
In the United States there are at present two general formulas for
de-natured alcohol in use, either one of which may be used by any
manufacturer, who can use de-natured alcohol.
The first and most common one is made up as follows:
Ethyl Alcohol 100 gallons.
Methyl " 10 "
Benzine 1/2 "
Where such a formula as this is required in an aqueous solution the
benzine is of course thrown out, giving the solution a milky appearance.
In this case the other general formula may be used.
Ethyl Alcohol 100 gallons.
Methyl " 2 "
Pyridine Bases 1/2 "
In addition to these two general formulas for de-natured alcohol a number
of special formulas have been authorized to be used in the manufacture of
certain classes of goods. In order to buy these specially de-natured
alcohols it is necessary, of course, to obtain a permit first from your
Collector of Internal Revenue, a simple permit to use de-natured alcohol
will not suffice. Some of the special formulas are as follows:
For use in the manufacture of sulphonmethane.
Ethyl Alcohol 100 gallons.
Pyridin Bases 1 gallon.
Coal Tar Benzol 1 "
For use in the manufacture of transparent soap.
Ethyl Alcohol 100 gallons.
Methyl " 5 "
Castor Oil 1 "
36∞ Be. Caustic Soda Solution 1/2 "
For the manufacture of shellac varnishes.
Ethyl Alcohol 100 parts by volume
Methyl " 5 " " "
For the manufacture of smoking and chewing tobacco.
Ethyl Alcohol 100 gallons.
A mixture made as follows: 1 "
Aqueous Solution containing 40% Nicotine 12 gallons
Acid Yellow Dye 0.4 lb.
Tetrazo Brilliant Blue 12 B Conct. 0.4 lb.
Water to make 100 gallons.
For the manufacture of photo-engravings.
Ethyl Alcohol 100 gallons.
Sulphuric Ether 65 lbs.
Cadmium Iodide 3 "
Ammonium " 3 "
For the manufacture of fulminate of mercury.
Ethyl Alcohol 100 gallons.
Methyl " 3 "
Pyridine Bases 1/2 "
The next formula may be used for the following purposes:
In the manufacture of photographic dry plates.
In the manufacture of embalming fluid.
In the manufacture of heliotropin.
In the manufacture of resin of podophyllum and similar products.
In the manufacture of lacquers from soluble cotton.
In the manufacture of thermometer and barometer tubes.
Ethyl Alcohol 100 gallons.
Methyl " 5 "
For use in the manufacture of photographic collodian.
Ethyl Alcohol 100 gallons.
Sulphuric Ether 10 lbs.
Cadmium Iodine 10 "
For use in the manufacture of pastes and varnishes from soluble cotton.
Ethyl Alcohol 100 gallons.
Methyl " 2 "
Benzol 2 "
For use in the purification of rubber.
Ethyl Alcohol 100 gallons.
Acetone 10 "
Petroleum naptha 2 "
Petroleum naptha must have a specific gravity of not less than ∑650 nor
more than ∑720 at 60∞F.
For use in the manufacture of watches.
Ethyl Alcohol 100 gallons.
Methyl " 5 "
Cyanide of Potassium 1-1/2 lbs.
Patened Blue B 1/8 oz.
(Acid calcium, magnesium, or sodium salt of the disulpho-acids of
meta-oxytetraethyldiamidotri-phenyl-carbidrids.)
The methyl alcohol must have a specific gravity of not more than ∑810
at 60∞ F.
The de-naturing mixture is best prepared by dissolving the cyanide of
potassium in a small quantity of water, and then adding this solution to
the alcohol, with which the methyl alcohol, containing the dissolved
color, has been previously mixed.
For the manufacture of celluloid, pyralin and similar products.
Ethyl Alcohol 100 parts by volume
Methyl " 5 " " "
Camphor 7 lbs.
Alternative special de-naturant for the manufacture of celluloid, pyralin
and similar products.
Ethyl Alcohol 100 gallons.
Methyl " 2 "
Benzol 2 "
The strongest alcohol of commerce in the United States is usually 95 per
cent. alcohol, and the price varies from $2.30 to $2.50 per gallon,
showing that the greater part of the cost is due to the revenue levied by
the government. The greater part of the 60,000,000 gallons of alcohol
consumed in the United States is used in the manufacture of whiskey and
other beverages. The revenue tax prevents the use of alcohol to any great
extent in the industries of the country. The bill passed by Congress in
1906, designed to promote the use of untaxed alcohol in the arts and as
fuel, took effect January 1, 1907. The first effect of free alcohol
would, it was said, supplant the 12,000,000 gallons of wood alcohol which
are used in the manufacture of paint, varnishes, shellacs, and other
purposes. Another use that is expected of de-natured alcohol is in the
manufacture of certain products, such as dyestuffs and chemicals, which
can not now be manufactured commercially in this country because of the
high cost of alcohol, and which are imported largely from Europe. A very
rapid development of the industry of manufacturing chemicals as a result
of free alcohol is looked for. In the production of alcohol there is
always formed as a by-product a certain amount of fusel oil, which is
very useful in manufacturing lacquers which are used on metallic
substances, fine hardware, gas fixtures, and similar articles. The
industries manufacturing these wares will undoubtedly receive a great
stimulus as a result of cheaper fusel oil caused by the increased
production of alcohol.
=A Safe Fuel.= The use of de-natured alcohol as a fuel has yet to be
fully developed. Although alcohol has only about half the heating power
of kerosene or gasoline, gallon for gallon, yet it has many valuable
properties which may enable it to compete successfully in spite of its
lower fuel value. In the first place it is very much safer. Alcohol has a
tendency to simply heat the surrounding vapors and produce currents of
hot gases which are not usually brought to high enough temperature to
inflame articles at a distance. It can be easily diluted with water, and
when it is diluted to more than one-half it ceases to be inflammable.
Hence it may be readily extinguished; while burning gasoline, by floating
on the water, simply spreads its flame when water is applied to it.
Although alcohol has far less heating capacity than gasoline, the best
experts believe that it will develop a much higher percentage of
efficiency in motors than does gasoline. Since gasoline represents only
about two per cent. of the petroleum which is refined, its supply is
limited and its price must constantly rise in view of the enormous demand
made for it for automobiles and gasoline engines in general. This will
open a new opportunity for de-natured alcohol. Industrial alcohol is now
used in Germany in small portable lamps, which give it all the effects of
a mantel burner heated by gas. The expense for alcohol is only about
two-thirds as much per candle-power as is the cost of kerosene. Even at
25 or 30 cents a gallon, de-natured alcohol can successfully compete with
kerosene as a means of lighting.
Objection has been made to the use of alcohol in automobiles and other
internal-explosive engines, that it resulted in a corrosion of the metal.
This is vigorously denied by the advocate of alcohol fuel and the denial
is backed by proofs of the use of alcohol in German engines for a number
of years without any bad results.
A recent exhibition in Germany gave a good illustration of the broad
field in which de-natured alcohol may be used.
Here were shown alcohol engines of a large number of different makes,
alcohol boat motors as devised for the Russian navy, and motors for
threshing, grinding, wood-cutting, and other agricultural purposes.
The department of lighting apparatus included a large and varied display
of lamps, chandeliers, and street and corridor lights, in which alcohol
vapor is burned like gas in a hooded flame covered by a Welsbach mantle.
Under such conditions alcohol vapor burns with an incandescent flame
which rivals the arc light in brilliancy and requires to be shaded to
adopt it to the endurance of the human eye. There has been each year a
great improvement in the artistic models and finish of lamps and
chandeliers for alcohol lighting. At the beginning they were simple and
of rather ordinary appearance, but now they are up to the best standard
of modern fixtures for gas and electricity, with which alcohol lighting
is now competing with increasing success in that country.
Similarly attractive and interesting was the large display of alcohol
heating stoves, which, for warming corridors, sleeping rooms, and certain
other locations, are highly esteemed. They are made of japanned-iron
plate in decorative forms, with concave copper reflectors, are readily
portable, and, when provided with chimney connections for the escape of
the gases of combustion, furnish a clean, odorless, and convenient
heating apparatus.
Cooking stoves of all sizes, forms, and capacities, from the complete
range, with baking and roasting ovens, broilers, etc., to the simple tea
and coffee lamp, were also displayed in endless variety.
Enough has been said to give an idea of the capabilities and values of
this new form of fuel,--at least, and as far as the United States is
concerned.
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.
Distillers, manufacturers, dealers and all other persons furnishing,
handling or using alcohol withdrawn from bond under the provisions of
this Act shall keep such books and records, execute such bonds and render
such returns as the Commissioner of Internal Revenue, with the approval
of the Secretary of the Treasury, may by regulation require. Such books
and records shall be open at all times to the inspection of any
internal-revenue officer or agent.
SEC. 2. That any person who withdraws alcohol free of tax under the
provisions of this Act and regulations made in pursuance thereof, and who
removes or conceals same, or is concerned in removing, deposting or
concealing same for the purpose of preventing the same from being
de-natured under governmental supervision, and any person who uses
alcohol withdrawn from bond under the provision of section one of this
Act for manufacturing any beverage or liquid medicinal preparation, or
knowingly sells any beverage or liquid medicinal preparation made in
whole or in part from such alcohol, or knowingly violates any of the
provisions of this Act, or who shall recover or attempt to recover by
redistillation or by any other process or means, any alcohol rendered
unfit for beverage or liquid medicinal purposes under the provisions of
this Act, or who knowingly uses, sells, conceals, or otherwise disposes
of alcohol so recovered or redistilled, shall on conviction of each
offense be fined not more than five thousand dollars, or be imprisoned
not more than five years, or both, and shall, in addition, forfeit to the
United States all personal property used in connection with his business,
together with the buildings and lots or parcels of ground constituting
the premises on which said unlawful acts are performed or permitted to be
performed: _Provided_, That manufacturers employing processes in which
alcohol, used free of tax under the provisions of this Act, is expressed
or evaporated from the articles manufactured, shall be permitted to
recover such alcohol and to have such alcohol restored to a condition
suitable solely for reuse in manufacturing processes under such
regulations as the Commissioner of Internal Revenue, with the approval
of the Secretary of the Treasury, shall prescribe.
SEC. 3. That for the employment of such additional force of chemists,
internal-revenue agents, inspectors, deputy collectors, clerks, laborers,
and other assistants as the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury, may deem proper and necessary
to the prompt and efficient operation and enforcement of this law, and
for the purchase of locks, seals, weighing beams, gauging instruments,
and for all necessary expenses incident to the proper execution of this
law, the sum of two hundred and fifty thousand dollars, or so much
thereof as may be required, is hereby appropriated out of any money in
the Treasury not otherwise appropriated, said appropriation to be
immediately available.
For a period of two years from and after the passage of this Act the
force authorized by this section of this Act shall be appointed by the
Commissioner of Internal Revenue, with the approval of the Secretary of
the Treasury, and without compliance with the conditions prescribed by
the Act entitled "An Act to regulate and improve the civil service,"
approved January sixteenth, eighteen hundred and eighty-three, and
amendments thereof and with such compensation as the Commissioner of
Internal Revenue may fix, with the approval of the Secretary of the
Treasury.
SEC. 4. That the Secretary of the Treasury shall make full report to
Congress at its next session of all appointments made under the
provisions of this Act, and the compensation paid thereunder, and of all
regulations prescribed under the provisions hereof, and shall further
report what, if any, additional legislation is necessary, in his opinion,
to fully safeguard the revenue and to secure a proper enforcement of this
Act.
Approved June 7, 1906.
DE-NATURING REGULATIONS
UNDER THE ACT OF JUNE 7, 1906.
Under the Act quoted above, the Commissioner of Internal Revenue was
empowered to make regulations whereby the law might be carried into
effect.
In the first place it may be said that those who are permitted by this
Act to manufacture de-natured alcohol must be distillers; in other words,
those who have regularly licensed and registered distilleries. This does
not mean that the plant must be large or costly--as witness the numerous
little "stills" to be found throughout the South; but that the still,
whatever its size, must be under constant supervision, and regularly
licensed to manufacture alcohol. The requirements to this end can be had
from the Commissioner of Internal Revenue, Treasury Department,
Washington.
Pursuant to the law regarding de-naturing, rules and regulations have
been drawn up of which the following is a synopsis with extracts where
deemed advisable.
DE-NATURING BONDED WAREHOUSES.
"SEC. 2. The proprietor of any registered distillery may withdraw from
his distillery warehouse, free of tax, alcohol of not less than 180
degrees proof or strength, to be de-natured in the manner hereinafter
prescribed.
A distiller desiring to withdraw alcohol from bond for de-naturing
purposes under the provisions of this act shall, at his own expense,
provide a de-naturing bonded warehouse, to be situated on and
constituting a part of the distillery premises. It shall be separated
from the distillery and the distillery bonded warehouse and all other
buildings, and no windows or doors or other openings shall be permitted
in the walls of the de-naturing bonded warehouse leading into the
distillery, the distillery bonded warehouse or other room or building,
except as hereinafter provided. It must be constructed in the same manner
as distillery bonded warehouses are now constructed, with view to the
safe and secure storage of the alcohol removed thereto for de-naturing
purposes and the de-naturing agents to be stored therein. It must be
approved by the Commission of Internal Revenue. It shall be provided with
closed mixing tanks of sufficient capacity. The capacity in wine gallons
of each tank must be ascertained and marked thereon in legible letters,
and each tank must be supplied with a graduated glass gauge whereon the
contents will be at all times correctly indicated. All openings must be
so arranged that they can be securely locked. Suitable office
accommodation for the officer on duty must be provided.
SEC. 3. The de-naturing bonded warehouse shall be used for de-naturing
alcohol, and for no other purpose, and nothing shall be stored or kept
therein except the alcohol to be de-natured, the materials used as
de-naturants, the de-natured product, and the weighing and gauging
instruments and other appliances necessary in the work of de-naturing,
measuring, and gauging the alcohol and de-naturing materials.
These bonded warehouses must be numbered serially in each collection
district, and the words "De-naturing bonded warehouse No.--, district
of--," must be in plain letters in a conspicuous place on the outside of
the building.
In case the distiller's bond has been executed before the erection of
such warehouse the consent of the sureties to the establishment of the
de-naturing warehouse must be secured and entry duly signed made on the
bond."
DE-NATURING MATERIAL ROOM.
"SEC. 4. There shall be provided within the de-naturing bonded warehouse
a room to be designated as the de-naturing material room. This room is to
be used alone for the storage of de-naturing materials prior to the
de-naturing process. It must be perfectly secure, and must be so
constructed as to render it impossible for anyone to enter during the
absence of the officer in charge without the same being detected.
The ceiling, inside walls, and floor of said room must be constructed of
brick, stone, or tongue-and-groove planks. If there are windows in the
room the same must be secured by gratings or iron bars, and to each
window must be affixed solid shutters of wood or iron, constructed in
such manner that they may be securely barred and fastened on the inside.
The door must be substantial, and must be so constructed that it can be
securely locked and fastened.
SEC. 5. At least two sets of tanks or receptacles for storing de-naturing
material must be provided, and each set of tanks must be of sufficient
capacity in the aggregate to hold the de-naturing material which it is
estimated the distiller will use for thirty days. A set of tanks shall
consist of one or more tanks for storing methyl alcohol, and one or more
tanks of smaller capacity for storing other de-naturing materials. The
capacity of each tank must be ascertained and marked in legible figures
on the outside.
The tanks must not be connected with each other, and must be so
constructed as to leave at least 18 inches of open space between the top
of the tank and ceiling, the bottom of the tank and the floor, and the
sides of the tank and walls of the de-naturing material room. Each tank
shall be given a number,and this number must be marked upon it. There
shall be no opening at the top except such as may be necessary for
dumping the de-naturing material into the tank and thoroughly plunging or
mixing the same. Said opening must be covered so that it may be locked.
Likewise the faucet through which the de-naturing material is drawn must
be so arranged that it can be locked. Each tank must be supplied with a
graduated glass gauge whereby the contents of the tank will always be
shown."
CUSTODY OF DE-NATURING BONDED WAREHOUSE.
"SEC. 6. The de-naturing bonded warehouse shall be under the control of
the collector of the district and shall be in the joint custody of a
storekeeper, storekeeper-gauger, or other designated official and the
distiller.
No one shall be permitted to enter the warehouse except in the presence
of said officer, and the warehouse and room shall be kept closed and the
doors, exterior and interior, securely locked except when some work
incidental to the process of de-naturing and storing material is being
carried on. Standard Sleight locks shall be used for locking the
de-naturing bonded ware-house and the de-naturing material room, and they
shall be sealed in the same manner and with the same kind of seals as
distillery bonded warehouses and cistern rooms are now sealed. Miller
locks shall be used in securing the faucets and openings of the mixing
tanks and the de-naturing material tanks.
The officer in charge of the de-naturing bonded warehouse, material room,
and tanks shall carry the keys to same, and under no circumstances are
said keys to be intrusted to anyone except another officer who is duly
authorized to receive them."
APPLICATION FOR APPROVAL OF DE-NATURING BONDED WAREHOUSE.
"SEC. 7. Whenever a distiller wishes to commence the business of
de-naturing alcohol he must make written application to the collector of
the district in which the distillery is located for the approval of a
de-naturing bonded warehouse.
Such application must give the name or names of the person, firm, or
corporation operating the distillery, the number of the distillery, the
location of the same, the material of which the warehouse is constructed,
the size of same, width, length and height, the size of the de-naturing
material room therein, and the manner of its construction, the capacity
in gallons of each tank to be used for de-naturing alcohol or for holding
the de-naturing agents, and the material of which said tanks are
constructed.
Such application must be accompanied by a diagram correctly representing
the warehouse, the mixing tanks, de-naturing material room, and
de-naturing material tanks, with all openings and surroundings. It must
show the distillery and all the distillery bonded warehouses on the
premises, with dimensions of each."
Sections 9 and 10 of the regulations deal with the examination and
approval of the de-naturing warehouse and plant by the Internal Revenue
officers.
DE-NATURING WAREHOUSE BOND TO BE GIVEN.
"SEC. 11. After receipt of notice of the approval of said warehouse the
distiller may withdraw from his distillery warehouse, free of tax,
alcohol of not less than 180 degrees proof or strength, and may de-nature
same in said de-naturing warehouse in the manner hereinafter indicated,
provided he shall first execute a bond in the form prescribed by the
Commissioner of Internal Revenue, with at least two sureties, Unless,
under the authority contained in an act approved August 13, 1894, a
corporation, duly authorized by the Attorney-General of the United States
to become a surety on such bond, shall be offered as a sole surety
thereon. The bond shall be for a penal sum of not less than double the
tax on the alcohol it is estimated the distiller will de-nature during a
period of 30 days, and in no case is the distiller to withdraw from bond
for de-naturing purposes and have in his de-naturing warehouse in process
of de-naturation a quantity of alcohol the tax upon which is in excess of
the penal sum of the bond.
SEC. 12. If at any time, it should develop that the de-naturing warehouse
bond is insufficient the distiller must give additional bond.
SEC. 13. The bond herein provided for must be executed before the
distiller can withdraw from distillery bonded warehouse, free of tax,
alcohol to be de-natured, and if he desires to continue in the business
of de-naturing alcohol, said bond must be renewed on the first day of May
of each year or before any alcohol is withdrawn from bond for de-naturing
purposes. It must be executed in duplicate in accordance with
instructions printed thereon. One copy is to be retained by the collector
and one copy is to be transmitted to the Commissioner of Internal
Revenue."
CONDITIONS UNDER WHICH ALCOHOL IS WITHDRAWN.
"SEC. 15. Not less than three hundred (300) wine gallons of alcohol can
be withdrawn at one time for de-naturing purposes.
When a distiller, who is a producer of alcohol of not less than 180
degrees proof and who has given the de-naturing warehouse bond as
aforesaid desires to remove alcohol from the distillery bonded warehouse
for the purpose of de-naturing, he will himself, or by his duly
authorized agent, file with the collector of internal revenue of the
district in which the distillery is located, notice to that effect."
Upon the receipt of this notice (the form for which is given in the
Regulations) the collector for the district will order a gauger to
inspect the alcohol so withdrawn, and to gauge the same, and to make
report; and directions are given to the official "storekeeper" to permit
the transferral of the spirits to the de-naturing warehouse.
SPIRITS TRANSFERRED TO BE MARKED.
"Upon receipt of the permit by the storekeeper the packages of distilled
spirits described in notice of intention to withdraw may be withdrawn
from distillery bonded warehouse without the payment of the tax, and may
be transferred to the de-naturing bonded warehouse on the distillery
premises; but before the removal of said spirits from the distillery
bonded warehouse, the gauger, in addition to marking, cutting, and
branding the marks usually required on withdrawal of spirits from
warehouse, will legibly and durably mark on the head of each package, in
letters and figures not less than one-half an inch in length, the number
of _proof_ gallons then ascertained, the date of the collector's permit,
the object for which the spirits were withdrawn, and his name, title, and
district.
Such additional marks may be as follows:
Withdrawn under permit issued Jan'y. 10, 1907
For De-naturing Purposes
Proof gallons, 84
William Williams, U. S. Gauger,
5th Dist. Ky."
SPIRITS TRANSFERRED TO DE-NATURING BONDED WAREHOUSE.
"SEC. 20. When the packages of spirits are marked and branded in the
manner above indicated they shall at once, in the presence and under the
supervision of the storekeeper, be transferred to the de-naturing bonded
warehouse."
RECORD OF SPIRITS RECEIVED IN DE-NATURING BONDED WAREHOUSE.
"SEC. 21. The officer in charge of the de-naturing bonded warehouse shall
keep a record of the spirits received in said de-naturing bonded
warehouse from the distillery bonded warehouse and the spirits delivered
to the distiller for de-naturing purposes.
Upon the _debit_ side of said record, in columns prepared for the
purpose, there shall be entered the date when any distilled spirits were
received in de-naturing bonded warehouse, the date of the collector's
permit, the date of withdrawal from distillery bonded warehouse, the
number of packages received, the serial numbers of the packages, the
serial numbers of the distillery warehouse stamps, and the wine and proof
gallons.
Upon the _credit_ side of said record shall be entered the date when any
spirits were delivered to the distiller for de-naturing purposes, the
date of the collector's permit for withdrawal, the date of withdrawal
from distillery bonded warehouse, the number of packages so delivered,
the serial numbers of the packages, the serial numbers of the distillery
warehouse stamps, and the wine and proof gallons.
Immediately upon the receipt of any distilled spirits in the de-naturing
bonded warehouse, and on the same day upon which they are received, the
officer must enter said spirits in said record.
Likewise, on the same date upon which any spirits are delivered to the
distiller for de-naturing purposes, said spirits must be entered on said
record.
SEC. 22. A balance must be struck in the record described in above
section at the end of the month showing the number of packages and
quantity in wine and proof gallons of spirits on hand in packages on the
first day of the month, the number of packages and quantity in wine and
proof gallons received during the month, the number of packages and
quantity in wine and proof gallons delivered to the distiller during the
month, and the balance on hand in packages and wine and proof gallons at
the close of the month."
Sections 23 to 25 of the Rules relate to the duties of the Internal
Revenue officers in making reports and returns.
DE-NATURING AGENTS. COMPLETELY DE-NATURED ALCOHOL.
"SEC. 26. Unless otherwise specially provided, the agents used for
de-naturing alcohol withdrawn from bond for de-naturing purposes shall
consist of methyl alcohol and benzine in the following proportions: To
every 100 parts by volume of ethyl alcohol of the desired proof (not less
than 180∞) there shall be added 10 parts by volume of approved methyl
alcohol and one-half of one part by volume of approved benzine; for
example, to every 100 gallons of ethyl alcohol (of not less than 180
degrees proof) there shall be added 10 gallons of approved methyl alcohol
and one-half gallon of approved benzine. Alcohol thus de-natured shall be
classed as completely de-natured alcohol.
Methyl alcohol and benzine intended for use as de-naturants must be
submitted for chemical test and must conform to the specifications which
shall be hereafter duly prescribed."
DE-NATURANTS DEPOSITED IN WAREHOUSE.
"SEC. 27. As the distiller's business demands, he may bring into the
de-naturing bonded warehouse, in such receptacles as he may wish, any
authorized de-naturant. Such de-naturants shall at once be deposited in
the material room; thereafter they shall be in the custody and under the
control of the officer in charge of the warehouse. Before any de-naturant
is used it must be dumped into the appropriate tank and after the
contents have been thoroughly mixed, a sample of one pint taken
therefrom. This sample must be forwarded to the proper officer for
analysis. The officer will then securely close and seal the tank.
No part of the contents of the tank can be used until the sample has been
officially tested and approved, and report of such test made to the
officer in charge of the warehouse.
If the sample is approved the contents of the tank shall upon the receipt
of the report, become an approved de-naturant and the officer shall at
once remove the seals and place the tank under Government locks.
If the sample does not meet the requirements of the specifications, the
officer shall, upon the receipt of the report of non-approval, permit the
distiller, provided he desires, to treat or manipulate the proposed
de-naturant so as to render it a competent de-naturant. In such case
another sample must be submitted for approval. If the distiller does not
desire to further treat the de-naturant the officer shall require him
immediately to remove the contents of the tank from the premises."
RECORD OF DE-NATURANTS RECEIVED.
"SEC. 28. The officer shall keep a de-naturing material room record. This
record shall show all material entered into and removed from the
de-naturing material room.
There shall be proper columns on the _debit_ side in which are to be
entered the date when any material is received, the name and residence of
the person from whom received, the kind of material, the quantity in wine
gallons, and, if methyl alcohol, in proof gallons, the date upon which
the material was dumped into the tank, the number of the tank, the date
upon which sample was forwarded, and the number of the sample, and the
result of the official test.
On the _credit_ side of said record shall be entered in proper columns
the date upon which any material was removed from the de-naturing
material room for de-naturing purposes, the kind of material, the number
of the tank from which taken, the number of the sample representing the
tank and sent for official test, the number of wine gallons, and, if
methyl alcohol, the number of proof gallons."
MONTHLY RETURNS OF DE-NATURANTS RECEIVED.
"SEC. 29. A balance shall be struck in this record at the end of each
month whereby shall be shown the quantity of material of each kind on
hand in the de-naturing material room on the first day of the month, the
quantity received during the month, the quantity rejected and removed
from the premises during the month, and the quantity delivered to the
distiller for de-naturing purposes during the month, and the quantity on
hand at the end of the month.
The officer shall, at the end of each month, prepare in duplicate, sign,
and forward to the collector of internal revenue a report which shall be
a transcript of said record."
DISTILLER TO KEEP RECORD OF DE-NATURANTS.
"SEC. 30. The distiller shall also keep a record, in which he shall enter
the date upon which he deposits any material in the tanks of the
de-naturing material room, the name and address of the person from whom
said material was received, and the kind and quantity of the material so
deposited; also he shall enter in said record the date upon which he
receives any material from the de-naturing material room, the kind and
quantity of such material so received, and the disposition made of same."
NOTICE OF INTENTION TO DE-NATURE SPIRITS.
"SEC. 31. The distiller shall, before dumping any spirits or de-naturants
into the mixing tank, give notice to the officer in charge of the
de-naturing warehouse in proper form in duplicate, and enter in the
proper place thereon (in the case of distilled spirits) and in the proper
column the number of the packages, the serial numbers of same, the serial
number of the warehouse stamps, the contents in wine and proof gallons
and the proof as shown by the marks, the date of the withdrawal gauge,
and by whom gauged.
In case of de-naturing agents he shall enter in the proper place and in
the proper columns the number of gallons, the kind of material, and the
number of the de-naturing material tank from which same is to be drawn.
The contents of the several packages of alcohol, as shown by the
withdrawal gauge, shall be accepted as the contents of said packages when
dumped for de-naturing purposes unless it should appear from a special
showing made by the distiller that there has been an accidental loss
since withdrawal from distillery bonded warehouse.
Upon receipt of this notice the officer in charge of the de-naturing
warehouse shall, in case of the packages of alcohol, inspect same
carefully to ascertain whether or not they are the packages described in
the distiller's notice. He will then cut out that portion of the
warehouse stamp upon which is shown the serial number of the stamp, the
name of the distiller, the proof gallons, and the serial number of the
package. These slips must be securely fastened to the form whereon the
gauging is reported and sent by the officer with his return to the
collector."
TRANSFER OF DE-NATURANTS TO MIXING TANKS.
"SEC. 32. The distiller, unless pipes are used, as herein provided, shall
provide suitable gauged receptacles, metal drums being preferred, with
which to transfer the de-naturing agents from the material tanks to the
mixing tanks. These receptacles must be numbered serially and the number,
the capacity in gallons and fractions of a gallon, the name of the
distiller, and the number of the de-naturing bonded warehouse marked
thereon in durable letters and figures. They shall be used for
transferring de-naturing material from the material tanks to the mixing
tanks and for no other purpose. The distiller must also provide suitable
approved sealed measures of smaller capacity. The gauged receptacles are
to be used where the quantity to be transferred amounts to as much as the
capacity of the smallest gauged receptacle in the warehouse. The measures
are to be used only when the quantity of material to be transferred is
less than the capacity of the smallest gauged receptacle.
SEC. 33. The distiller may provide metal pipes connecting the material
tanks and the mixing tanks and the de-naturant may be transferred to the
mixing tanks through these pipes. Such pipes must be supplied with
valves, cocks, or faucets, other proper means of controlling the flow of
the liquid, and such valves, cocks, or faucets must be so arranged that
they can be securely locked, and the locks attached thereto must be kept
fastened; the keys to be retained by the officer in charge, except when
the de-naturing material is being transferred to the mixing tanks.
In the event pipes are used as above provided, the glass gauges affixed
to the material tanks must be so graduated that tenths of a gallon will
be indicated.
Before any material is transferred from a material tank to a mixing tank
the officer must note the contents of the material tank as indicated by
the glass gauge. He will then permit the de-naturant to flow into the
mixing tank until the exact quantity necessary to de-nature the alcohol,
as provided by the regulations, has been transferred. This he will
ascertain by reading the gauge on the material tank before the liquid has
begun to flow and after the flow has been stopped. He should verify the
quantity transferred by reading the gauge on the mixing tank before and
after the transfer.
SEC. 34. The distiller must provide all scales, weighing beams, and other
appliances necessary for transferring the de-naturing materials gauging
or handling the alcohol, or testing any of the measures, receptacles or
gauges used in the warehouse, and also a sufficient number of competent
employees for the work."
CONTENTS OF MIXING TANK TO BE PLUNGED.
"SEC. 35. The exact quantity of distilled spirits contained in the
packages covered by the distiller's notice having been ascertained by the
officer and the spirits having been dumped into the mixing tank, and the
quantities of the several de-naturants prescribed by the regulations
having been ascertained by calculation and added as above provided to the
alcohol in the mixing tank to be thoroughly and completely plunged and
mixed by the distiller or his employees."
DRAWING OFF AND GAUGING DE-NATURED PRODUCT.
"SEC. 37. The distiller may from time to time as he wishes, in the
presence of the officer, draw off from the tank or tanks the de-natured
product in quantities of not less than 50 gallons at one time, and the
same must at once be gauged, stamped, and branded by the officer and
removed from the premises by the distiller."
KIND AND CAPACITY OF PACKAGES USED.
"SEC. 38. He may use packages of a capacity of not less than five gallons
or not more than one hundred and thirty-five (135) gallons, and each
package must be filled to its full capacity, such wantage being allowed
as may be necessary for expansion.
All packages used to contain completely de-natured alcohol must be
painted a _light green_, and in no case is a package of any other color
to be used."
ALCOHOL TO BE IMMEDIATELY DE-NATURED.
"SEC. 39. No alcohol withdrawn from distillery warehouse for de-naturing
purposes shall be permitted to remain in the de-naturing bonded warehouse
until after the close of business on the second day after the said
alcohol is withdrawn, but all alcohol so withdrawn must be transferred,
dumped, and de-natured before the close of business on said second day."
APPLICATION FOR GAUGE OF DE-NATURED ALCOHOL.
"SEC. 40. When the process of de-naturing has been completed and the
distiller desires to have the de-natured alcohol drawn off into packages
and gauged, he shall prepare a request for such gauge on the proper form.
The request shall state as accurately as practicable the number of
packages to be drawn off and the number of wine and proof gallons
contents thereof.
This notice shall be directed to the collector of internal revenue, but
shall be handed to the officer on duty at the de-naturing bonded
warehouse.
SEC. 41. If the officer shall find upon examination of the proper record
that there should be on hand the quantity of de-natured alcohol covered
by said notice, he shall proceed to gauge and stamp the several packages
of de-natured alcohol in the manner herein prescribed, and shall make
report thereof on the proper form.
In no case will the officer gauge and stamp de-natured alcohol the total
quantity in wine gallons of which taken together with any remnant that
may be left in the de-naturing tank exceeds in wine gallons the sum of
the quantity of distilled spirits and de-naturants dumped on that day and
any remnant brought over from previous day."
HOW DE-NATURED ALCOHOL SHALL BE GAUGED.
"SEC. 42. The gauging of de-natured alcohol shall, where it is
practicable, be by weight. The officer shall ascertain the tare by
actually weighing each package when empty. Then, after each package has
been filled in his presence, he shall ascertain the gross weight, and,
by applying the tare, the net weight.
He shall then ascertain the proof in the usual manner, and by applying
the proof to the wine gallons content the proof gallons shall be
ascertained.
The regulations relating to the gauging of rectified spirits, so far as
they apply to apparent proof and apparent proof gallons, shall apply to
de-natured spirits. Where it is for any reason not practicable to gauge
de-natured alcohol by weight, using the tables that apply in the case of
the gauging of distilled spirits, the gauging shall be by rod."
Sections 43 to 45 provide for the returns to be made by the Government
officials, and the proper marking of the packages containing de-natured
alcohol; and Sections 46 to 48 lay down the form of the Government stamps
and their use.
Section 49 places the mixing tank absolutely in the control of the
warehouse officer, and requires if he leaves the warehouse he must close
and lock the same.
Section 50 deals with records to be kept by warehouse officer.
DE-NATURED ALCOHOL TO BE REMOVED FROM WAREHOUSE.
"SEC. 51. Not later than the close of business on the day following that
upon which the work of drawing off and gauging the de-natured spirits is
completed, the distiller must remove said de-natured alcohol from the
de-naturing bonded warehouse. He may either remove the alcohol to a
building off the distillery premises, where he can dispose of it as the
demands of the trade require, or he may dispose of it in stamped packages
direct to the trade from the de-naturing bonded warehouse."
Sections 52 and 53 relate to records to be kept by the distiller showing
de-natured alcohol received and disposed of by him, and the parties to
whom the same was sold or delivered. Sections 54 to 57 cover reports and
records to be made by officers and collector.
Part II of the Regulations relates to dealers in de-natured alcohol, and
manufacturers using the same.
"SEC. 58. Alcohol de-natured by use of methyl alcohol and benzine as
provided in section 26 of these regulations is to be classed as
_completely de-natured alcohol_. Alcohol de-natured in any other manner
will be classed as _specially de-natured alcohol_."
DE-NATURED ALCOHOL NOT TO BE STORED ON CERTAIN PREMISES, AND NOT TO BE
USED FOR CERTAIN PURPOSES.
"SEC. 59. Neither completely nor specially de-natured alcohol shall be
kept or stored on the premises of the following classes of persons, to
wit: dealers in wines, fermented liquors or distilled spirits,
rectifiers of spirits, manufacturers of and dealers in beverages of any
kind, manufacturers of liquid medicinal preparations, or distillers
(except as to such de-natured alcohol in stamped packages as is
manufactured by themselves), manufacturers of vinegar by the vaporizing
process and the use of a still and mash, wort, or wash, and persons who,
in the course of business, have or keep distilled spirits, wines, or malt
liquors, or other beverages stored on their premises. _Provided_, That
druggists are exempt from the above provisions."
CAN NOT BE USED IN MANUFACTURING BEVERAGES, ETC.
"SEC. 60. Anyone using de-natured alcohol for the manufacture of any
beverage or liquid medicinal preparation, or who knowingly sells any
beverage or liquid medicinal preparation made in whole or in part from
such alcohol, becomes subject to the penalties prescribed in section 2 of
the Act of June 7, 1906."
Under the language of this law it is held that de-natured alcohol can not
be used in the preparation of any article to be used as a component part
in the preparation of any beverage or liquid medicinal preparation.
A person, firm, or corporation desiring to sell de-natured alcohol, must
make application, in proper form, to the district collector on or before
the first of July each year, and if the provisions of the law have been
violated the permit may be withdrawn (Sections 61 to 65).
Sections 66 to 71 relate to the keeping of records by collector, and
wholesale and retail dealers.
RETAIL DEALERS TO KEEP RECORD.
"SEC. 72. Retail dealers in de-natured alcohol shall keep a record, in
which they shall enter the date upon which they receive any package or
packages of de-natured alcohol, the person from whom received, the serial
numbers of the packages, the serial numbers of the de-natured alcohol
stamps the wine and proof gallons, and the date upon which packages are
opened for retail.
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.
"SEC. 79. As the agents adapted to and adopted for use in complete
de-naturation render the alcohol de-natured unfit for use in many
industries in which ethyl alcohol, withdrawn free of tax, can be
profitably employed, therefore in order to give full scope to the
operation of the law, special de-naturants will be authorized when
absolutely necessary. Yet the strictest surveillance must be exercised in
the handling of alcohol incompletely or specially de-natured."
FORMULA FOR SPECIAL DE-NATURANTS TO BE SUBMITTED TO THE COMMISSIONER.
"SEC. 80. The Commissioner of Internal Revenue will consider any formula
for special de-naturation that may be submitted by any manufacturer in
any art or industry and will determine (1) whether or not the manufacture
in which it is proposed to use the alcohol belongs to a class in which
tax-free alcohol withdrawn under the provisions of this act can be used.
(2) whether or not it is practicable to permit the use of the proposed
de-naturant and at the same time properly safeguard the revenue. But one
special de-naturant will be authorized for the same class of industries,
unless it shall be shown that there is good reason for additional special
de-naturants."
The Commissioner will announce from time to time the formulas of
de-naturants that will be permitted in the several classes of industries
in which tax-free alcohol can be used.
The specially or incompletely de-natured alcohol can only be used by
special permission, for which the manufacturer must apply, at the same
time giving full details as to business, plant, premises, the special
de-naturants desired to be used, and the reason therefor, etc. (Section
81).
Section 82 recites the necessary requirements as to storerooms, etc., and
Sections 83 to 87 relate to the form of application and the inspection of
the plant. Section 88 recites the form of bond necessary to be given by
the manufacturer, and Sections 89 to 104 relate to the general
requirements as to records, books, affidavits, etc.
Sections 105 and 106 rule that the alcohol must be used just as received,
and as called for in the permit, and that a manufacturer quitting
business may dispose of his specially de-natured alcohol to other
manufacturers.
PROVISIONS APPLICABLE TO MANUFACTURERS USING EITHER SPECIALLY OR
GENERALLY DE-NATURED ALCOHOL.
"SEC. 107. Under no circumstances will de-naturers, manufacturers, or
dealers, or any other persons, in any manner treat either specially or
completely de-natured alcohol by adding anything to it or taking anything
from it until it is ready for the use for which it is to be employed. It
must go into manufacture or consumption in exactly the same condition
that it was when it left the de-naturer. Diluting completely de-natured
alcohol will be held to be such manipulation as is forbidden by law.
"SEC. 108. Manufacturers using either specially or completely de-natured
alcohol must store it in the storeroom set apart for that purpose, the
place for deposit named in the bond and application, and nowhere else.
Likewise they must deposit recovered alcohol in said storeroom as fast as
it is recovered. It will be held to be a breach of the bond and a
violation of the law if any alcohol of any kind, character, or
description should be found stored at any other place on the premises."
The question of special de-naturants is one of great importance to the
manufacturer, and should be carefully studied. The distiller who succeeds
on a large scale will be he who is most expert in preparing alcohol
specially de-natured to suit the requirements of the various arts.
Germany has done most in this line, and the German practice should be
carefully studied.
Parts IV and V of the Rules relate to that portion of the De-Naturing
Act, referred to in Section 2 thereof--the recovering, restoring and
re-de-naturing of alcohol used by manufacturers employing processes in
which the formerly de-natured spirits are? expressed, or evaporated. This
not being within the plan of this book, the rules relating thereto are
not quoted.
Those desirous of acquiring full information as to the rules regulating
the operation of distilleries for the manufacture of alcohol and
de-natured spirits can procure the same by applying either to the
collectors of Internal Revenue for their respective districts or to the
Commissioner of Internal Revenue, Washington, D. C.
PROPOSED CHANGES IN THE DE-NATURING ACT.
The De-naturing Act as passed and the regulations thereunder are
undoubtedly too complicated in their character to remain very long in the
Statute Books. There has already arisen a cry for simpler regulations
which shall place the manufacture of de-natured alcohol on a plane with
the practice in Germany, France and other countries which have carried
the manufacture and use of alcohol, for industrial purposes to a very
high plane. Both in England and America the Excise and Internal Revenue
regulations have been of very troublesome character, and the production
of spirits has been so carefully guarded, watched and checked that the
distiller aside from the high tax he has had to pay has been greatly
hampered. In Germany and France, however, things are different. There the
manufacture of Industrial Alcohol from farm products has been encouraged
and as a consequence the regulations are of very much simpler character.
In Germany the number of agricultural or co-operative stills is very
large and these stills are practically free from the constant
supervision of internal revenue officials.
Until the wash passes into the still there is practically no Governmental
supervision except as to the proper gauging of the vats and to the proper
sealing of all joints or pipes leading from the vats to the still. From
that point onward, however, to the final receiver every vessel is locked
and sealed and no access to the spirit can be obtained by the distiller.
The quantity of spirit distilled and its quality is ascertained by the
Revenue Officer from this final receiver and on this spirit so found is
computed the vat tax and the distillery tax which have to be paid by the
distiller. There are none of the cumbersome regulations regarding the
warehouses, storehouses, storekeepers, etc., which are found in our own
revenue laws. To provide security against abstraction of wash in the
fermenting tanks, reliance is placed upon frequent but uncertain
visitations.
There is no question but that in the fulness of time our own laws and
regulations will be very much simplified for all industrial plants. An
attempt has been made to so simplify the laws by Act of Congress No. 230,
approved March 2, 1907 and taking effect on September 1, 1907, the text
of which is appended, and undoubtedly other acts will follow as the
country becomes more and more sensible of the benefits to be derived from
free industrial alcohol. The text of the act is as follows:
[PUBLIC--NO. 230.]
An Act to amend an Act entitled "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 denaturing
materials," approved June seventh, nineteen hundred and six.
_Be it enacted by the Senate and House of Representatives of the United
States of America in Congress Assembled_, That notwithstanding anything
contained in the Act entitled "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," approved
June seventh, nineteen hundred and six, domestic alcohol when suitably
denatured may be withdrawn from bond without the payment of
internal-revenue tax and used in the manufacture of ether and chloroform
and other definite chemical substances where said alcohol is changed into
some other chemical substance and does not appear in the finished product
as alcohol: _Provided_, That rum of not less than one hundred and fifty
degrees proof, may be withdrawn, for de-naturation only, in accordance
with the provisions of said Act of June seventh, nineteen hundred and
six, and in accordance with the provisions of this Act.
SEC. 2. That the Commissioner of Internal Revenue, with the approval of
the Secretary of the Treasury, may authorize the establishment of central
de-naturing bonded warehouses, other than those at distilleries, to
which alcohol of the required proof may be transferred from distilleries
or distillery bonded warehouses without the payment of internal-revenue
tax, and in which such alcohol may be stored and de-natured. The
establishment, operation, and custody of such warehouses shall be under
such regulations and upon the execution of such bonds as the Commissioner
of Internal Revenue, with the approval of the Secretary of the Treasury,
may prescribe.
SEC. 3. That alcohol of the required proof may be drawn off, for
de-naturation only, from receiving cisterns in the cistern room of any
distillery for transfer by pipes direct to any de-naturing bonded
warehouse on the distillery premises or to closed metal storage tanks
situated in the distillery bonded warehouse, or from such storage tanks
to any denaturing bonded warehouse on the distillery premises, and
de-natured alcohol may also be transported from the de-naturing bonded
warehouse, in such manner and by means of such packages, tanks or tank
cars, and on the execution of such bonds, and under such regulations as
the Commissioner of Internal Revenue, with the approval of the Secretary
of the Treasury, may prescribe. And further, alcohol to be de-natured may
be withdrawn without the payment of internal-revenue tax from the
distillery bonded warehouse for shipment to central de-naturing plants in
such packages, tanks and tank cars, under such regulations, and on the
execution of such bonds as may be prescribed by the Commissioner of
Internal Revenue, with the approval of the Secretary of the Treasury.
SEC. 4. That at distilleries producing alcohol from any substance what
ever, for de-naturation only, and having a daily spirit-producing
capacity of not exceeding one hundred proof gallons, the use of cisterns
or tanks of such size and construction as may be deemed expedient may be
permitted in lieu of distillery bonded warehouses, and the production,
storage, the manner and process of de-naturing on the distillery premises
the alcohol produced, and transportation of such alcohol, and the
operation of such distilleries shall be upon the execution of such bonds
and under such regulations as the Commissioner of Internal Revenue, with
the approval of the Secretary of the Treasury, may prescribe, and such
distilleries may by such regulations be exempted from such provisions of
the existing laws relating to distilleries as may be deemed expedient by
said officials.
SEC. 5. That the provisions of this Act shall take effect on September
first, nineteen hundred and seven.
Approved, March 2, 1907.
INDEX.
Adam's Still, 38
faults of, 39
operation of, 38
Air necessary to fermentation, 18
cooling for mashes, 15
Alcohol, absolute, 2
as fuel, 221
boiling point of, 2
points of mixture, 2
composition of, 1, 6
contraction in mixtures of, 4
de-natured, 143
determination of purity, 186, 188
estimation of, 179
estimating by Geisler's method, 183
Brand's method, 184
sugar in "Beer", 185
ethyl, 7
methyl, 7
measuring in mixtures, 174, 179
by hydrometers, 176, 178
proof, 175
rectification of, 82, 92
relative amounts in different grains, 126
specific gravity of, 2, 174
strengthening, 31
under proof, 176
wood, 7
Alcoholometer, Cartier's, 178
Field's, 182
Tralle's, 179
Alcoholometry, 174
Alcohols, principal, 6
boiling points of principal, 6
composition of principal, 6
Barbet's still, 93
traps, 68
test for alcoholic purity, 187
Barley best for malting, 103
cleaning, 104
draining after steeping, 105
drying malt from, 108
effect of germination on, 107
germination of, 106
steeping, 105
test of sufficient steeping, 105
washing, 104