AUTHORITY: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805. Statutory provisions interpreted or applied are cited to text in parenthe

ses.

SOURCE: 20 FR 2356, Apr. 12, 1955; 20 FR 2512, Apr. 16, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.

Subpart A-Scope of Regulations

§ 195.1 Production of vinegar by the vaporizing process.

The regulations in this part relate to the production of vinegar by the vaporizing process. The regulations cover requirements governing the location; construction; equipment; qualification; changes in premises, equipment, and proprietorship; action by regional regulatory administrator; plant operations; and records and reports of operations at vinegar plants.

§ 195.2 Forms prescribed.

The Director is authorized to prescribe all forms required by this part, including applications, notices, reports, returns, and records. Information called for shall be furnished in accordance with the instructions on the forms or issued in respect thereto.

Subpart B-Definitions

§ 195.10 Meaning of terms.

As used in this part, unless the context otherwise requires, terms shall have the meanings ascribed in this subpart.

Director. The Director, the Department of the Treasury, Washington, D.C.

Distillied spirits. "Distilled spirits" shall mean the substance known as ethyl alcohol, ethanol, spirits, or spirits of wine, including all dilutions and mixtures thereof, from whatever source or by whatever process produced, and includes low wines produced by the vaporizing process in the manufacture of vinegar.

Distilling materials. "Distilling materials" shall mean the fermented mash of grain, molasses, or other materials produced for distillation.

District director. "District director" shall mean the district director of internal revenue.

Gallon. "Gallon" or "wine gallon" shall mean a United States gallon of liquid measure equivalent to the volume of 231 cubic inches.

Grain gallon. "Grain gallon" shall mean a gallon of vinegar of 100 grain strength.

Grain strength. "Grain strength" is a measure of the acetic acid content of vinegar, expressed as 10 times the grams of acetic acid per 100 ml.

Including. The term "including" shall not be deemed to exclude things other than those enumerated which are in the same general class.

Inclusive language. Words in the plural form shall include the singular, and vice versa, and words in the masculine gender shall include the feminine, a trust, estate, association, partnership, company or corporation.

I.R.C. "I.R.C." shall mean the Internal Revenue Code of 1954, as amended.

Person, proprietor, vinegar maker. "Person," "proprietor," or "vinegar maker," shall include natural persons, trusts, estates, associations, partnerships, companies and corporations.

Proof. “Proof” shall mean the ethyl alcohol content of a liquid at 60 degrees Fahrenheit, stated as twice the percent of ethyl alcohol by volume.

Proof gallon. "proof gallon" shall mean the alcoholic equivalent of a United States gallon at 60 degrees Fahrenheit, containing 50 percent of ethyl alcohol by volume.

Regional regulatory administrator. The principal ATF regional official responsible for administering regulations in this part.

U.S.C. "U.S.C." shall mean the United States Code.

Vinegar plant or vinegar factory. "Vinegar plant" or "vinegar factory" shall mean an establishment qualified under this part for the manufacture of vinegar by the vaporizing process.

(26 U.S.C. 7805 (68A Stat. 917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 959), and Sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat. 744)) [T.D. ATF-48, 43 FR 13542, Mar. 31, 1978]

Subpart C-Location and Use

§ 195.35 Restrictions.

Vinegar plants producing vinegar by the vaporizing process may not be established in any dwelling house, or in any shed, yard, or enclosure connected with any dwelling house, or on board any vessel, or boat, or on premises where beer or wine is produced, or where liquors of any description are retailed, or where any other business is carried or Provided, That the regional regulatory administrator may, upon application to him in each case, authorize the proprietor to use the equipment of his vinegar plant for the production of vinegar from cider, or from sour wine or vinegar stock, or by the use of specially denatured alcohol, where such alternate production of vinegar is kept separate from the production of vinegar by the vaporizing process and such production will not jeopardize the revenue or unduly increase administrative supervision.

(72 Stat. 1391; 26 U.S.C. 5505)

[T.D. 6397, 24 FR 5709, July 16, 1959. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 195.36 Use of premises.

Except as may be permitted pursuant to § 195.35, the premises of a vinegar factory using the vaporizing process shall be used exclusively for the manufacture of vinegar by the use of an alcoholic vapor separated from a fermented mash on such premises. The production at vinegar factories of low wines exceeding 30 degrees in proof will not be permitted.

Subpart D-Construction

§ 195.40 Buildings or rooms.

The vinegar factory must be so constructed and equipped as to be suitable for the production of vinegar by the use of the vaporizing process, and must be completely separated from contiguous buildings or rooms, which are not used in conjunction with the vinegar factory, by solid, unbroken, partitions or floors of substantial construction. Such partitions shall extend from the ground to the roof, or from the floor to the ceiling if a room is

used: Provided, That necessary openings for the passage of approved water, steam, fuel, or similar lines may be permitted in the walls or partitions.

§ 195.41 Means of ingress or egress.

Except as provided in § 195.40, the doors and other openings must lead into the yard connected with the vinegar factory or a public street: Provided, That where a room or floor is used, the door may open into an elevator shaft, or a common passageway partitioned off from other businesses, leading either directly or through another elevator shaft or similar passageway to the street or yard. Where the door of the vinegar factory opens into a common passageway, as provided above, the partitions forming the common passageway shall be substantially constructed of solid materials or expanded metal or woven wire of not less than 9 gauge nor more than 2-inch mesh, and shall extend from the floor to the ceiling or roof, but doors may be permitted therein. Common passageways must be used exclusively as means of communication.

§ 195.42 Doors, windows, and other openings.

The doors, windows, or other openings in the room or building comprising the distilling department must be so arranged and constructed that they may be securely fastened. No door, window, or other opening will be permitted in the walls or floors leading into another room or building which is not a part of the vinegar factory.

§ 195.43 Distilling department.

A room or rooms must be provided in which will be located the stills and low wine tanks. Such room or rooms shali be known as the distilling department and shall be used exclusively for the production and storage of low wines. A sign must be posted over the door to the distilling department bearing the words "Distilling Department," and if more than one room is used, such rooms shall be given alphabetical designations, as "A,” “B,” “C,” etc.

Subpart E-Sign

§ 195.50 Posting of sign.

The proprietor shall place and keep conspicuously on the outside and at the front of the vinegar plant or over the front entrance thereto, where it can be plainly seen, a sign exhibiting, in plain and legible letters, not less than 3 inches in height and of a proper and proportionate width, the name of the proprietor and the words "Vinegar Plant No.--." followed by the registry number assigned by the regional regulatory administrator: Provided, That where the plant designation as a "Vinegar Factory" has obtained commercial and public significance, such identity may be retained. [20 FR 2356, Apr. 12, 1955, as amended by T.D. 6397, 24 FR 5709, July 16, 1959. Redesignated at 40 FR 16835, Apr. 15, 1975]

the coil must be open, with flanges projecting upward so as to prevent overflow making the upper ring of the coil, in effect, an open trough; or the coil within the tub may be closed on condition that the pipe is left open for a distance of several feet immediately after it leaves the tub and is properly protected by flanges so as to form, in effect, an open trough several feet in length.

(68A Stat. 680; 26 U.S.C. 5552)

§ 195.58 Stills.

The stills must have a clear space of not less than 1 foot around them. Every still must be numbered, commencing with number 1, and shall have painted thereon, or on a sign attached thereto, the word "Still," followed by its serial number and spiritproducing capacity in proof gallons in 24 hours, computed in accordance with the rules set forth in Subpart T. Where the still is insulated or the manufacturer's serial number is otherwise obscured, such number will likewise be painted on the covering of the still. No reflux line, gooseneck pipe, conductor, or contrivance of any description whatever whereby vapor might in any manner be conveyed away and converted into distilled spirits (other than low wines for the manufacture of vinegar), shall be used or employed or be fastened to or connected with any vaporizing apparatus used for the manufacture of vinegar.

(68A Stat. 640, 680; 26 U.S.C. 5216, 5552)

§ 195.59 Pipes for conveying vapor.

The alcoholic vapor which the vinegar maker is authorized to separate from the mash shall be conducted to the liquid receiving it by the shortest and most direct line practicable. The pipes used for this purpose must be constructed of metal, or other material affording necessary protection, and exposed to view throughout their entire lengths and must not be surrounded with water.

(68A Stat. 680; 26 U.S.C. 5552)

§ 195.60 [Reserved]

§ 195.61 Spray tanks or condensers.

The spray tanks or condensers must be so constructed that the alcoholic vapors cannot be condensed without being conveyed into, or mingled with, the water or other liquid used in making vinegar. The spray tank or condenser shall be so constructed that the water or other liquid used in the manufacture of vinegar is sprayed through the top of the tank to condense the alcoholic vapors, or a constant level of water or such liquid must be maintained in the tank or condenser at all times so that the end of the vapor pipe will be completely immersed therein. The vapors must not be condensed before or without infusion into such water or other liquid. (68A Stat. 640, 680; 26 U.S.C. 5216, 5552) § 195.62 Closed condensers.

Closed or covered condensers may be used only where the alcoholic vapor is condensed simply by being introduced into the water or other liquid used in the production of vinegar without the use of artificial means for cooling the liquid. The condensers in such cases must be provided with a manhole which will permit ready examination of the whole interior of the condensing vessel.

(68A Stat. 640, 680; 26 U.S.C. 5216, 5552) § 195.63 Artificial means of condensing

vapors.

Where artificial means are employed for condensing alcoholic vapor at vinegar factories, the condensing vessels shall be open and uncovered and the condensing apparatus shall be simple in construction.

(68A Stat. 640, 680; 26 U.S.C. 5216, 5552)

§ 195.64 Contrivance for cooling liquid.

No contrivance may be used for cooling the liquid which receives the vapors to such a degree that a small or limited quantity of water or liquid would be enabled to receive and condense vapors into distilled spirits of over 30 degrees proof.

(68A Stat. 640, 680; 26 U.S.C. 5216, 5552)

§ 195.65 Low wine receiving tanks.

The proprietor must provide one or more low wine receiving tanks which shall be equipped with a suitable measuring device whereby the actual contents will be correctly indicated. The tanks must be so constructed as to permit examination of every part thereof, and so arranged as to leave an open space of not less than 3 feet between the top and the roof or floor above. All openings in tanks and other distilling apparatus and equipment, which are not absolutely necessary, and which can be permanently closed without interference with operations, shall be closed by brazing, welding, or otherwise securely fastening and sealing. Each such tank shall have painted thereon, or on a sign attached thereto, the words "Low Wine Receiving Tank," followed by its serial number and capacity in gallons. The pipelines connecting the tanks with stills or other apparatus must be constructed in accordance with § 195.67. The receiving tanks must be located in the distilling department.

(68A Stat. 680; 26 U.S.C. 5552)

§ 195.66 Low wine storage tanks.

If it is desired to store low wines prior to the use thereof in the manufacture of vinegar, storage tanks for such purpose must be provided in the distilling department. Each such tank shall be constructed and equipped as provided in § 195.65 for receiving tanks, and shall have painted thereon, or on a sign attached thereto, the words "Low Wine Storage Tank," followed by its serial number and capacity in gallons.

(68A Stat. 680; 26 U.S.C. 5552)

§ 195.67 Pipelines.

The distilling system must be closed (except as otherwise provided in this part), commencing with the first still where entry into the system would constitute a jeopardy to the revenue, and continuing with securely closed pipes to the low wine receiving tanks in which the product is deposited. All such pipelines must be of a fixed and permanent character, constructed of metal, or other material affording nec

These colors are intended for such pipelines only, and are prescribed for the purpose of distinguishing such pipelines from each other and from all other pipelines on the premises which are painted but for which colors are not prescribed. The painting of one of the pipelines indicated above in a color other than prescribed for it, or the painting in one of the prescribed colors, or a color similar thereto, of a pipeline for which a color is not prescribed is prohibited. Pipelines for which colors are not prescribed may be painted in other colors or in sections of not more than 3 feet in contrasting colors.

(68A Stat. 680; 26 U.S.C. 5552)

§ 195.69 Vinegar factories heretofore established.

Vinegar factories heretofore established may continue to operate if the equipment and method used for condensing the alcoholic vapc "s from the stills conform to that prescribed in this part, and the other construction and equipment afford adequate security and protection to the revenue. The regional regulatory administrator may at any time require the propri