gauger in charge. Where the proprietor intends to mash different kinds of materials than those covered by Form 1431 or a larger quantity of the specified materials than the maximum indicated by such form, he must also comply with the requirements of § 182.109. If the proposed change in mashing is such that either a smaller or larger number of storekeeper-gaugers may be required to supervise operations, the proprietor shall give notice thereof to the storekeepergauger in charge in sufficient time for the district supervisor to reassign the unneeded officers or to assign additional officers to the plant.

§ 182.349 Presence of storekeepergaugers required. Any mashing or distilling in the absence of the storekeepergauger from the premises is prohibited. The special attention of the proprietor is directed to the penalties imposed by law for mashing, distilling, or removing alcohol in the absence of the storekeepergauger. (Secs. 3103, 3115, I.R.C.)

FERMENTING

§ 182.350 Frequency of filling tubs. Proprietors of industrial alcohol plants are not restricted as to the period of fermentation nor as to the frequency or extent of the filling of the fermenting tubs. The proprietor must, however, give notice to the storekeeper-gauger in charge of the quantity of each kind of material which he proposes to mash and the strength of beer, as provided in § 182.348, and when he intends to mash different kinds of materials than those covered by Form 1431, or a larger quantity of the materials specified on the form than indicated the maximum thereon, he must file an amended application on Form 1431, as provided in § 182.109. (Sec. 3103, I.R.C.)

as

§ 182.351 Quantity of mash and beer determined. Storekeeper-gaugers signed to industrial alcohol plants will determine the number of gallons of mash in each fermenter at the time of filing and the quantity of beer in each fermenter after fermentation is complete.

§ 182.352 Test of beer and slop. At the time of distillation, the proprietor will thoroughly agitate the contents of each fermenter and the storekeepergauger will then take a sample of beer or other distilling material from each fermenter to determine the alcoholic content of the beer or other distilling material. He will also take daily several

representative samples of slop or spent beer after the same has come from the still and determine the alcoholic content of each sample. He will make the test of beer or other distilling material and slop and compute the calculated yield, in accordance with the instructions on Form 1452-B.

DISTILLATION

§ 182.353 Continuous process required. The process of distillation employed must be such that the alcohol will pass through continuous closed stills, pipes and vessels from the time the vapors rise in the first still until the finished alcohol is deposited in the receiving room in locked receiving tanks provided for that purpose. The proprietor may, in the course of manufacture, carry his product through as many distilling operations as he may desire, provided the process is closed and continuous. Distilling processes are deemed to be continuous where the alcohol is carried through the various steps from the beer still to the receiving tanks as expeditiously as normal, efficient plant operation will permit in the manufacture of a finished product of standard quality. The collection of high and low wines and unfinished alcohol for the purpose of redistillation is not deemed to be a break in the continuity of the distilling process, but such alcohol when so collected should not be held indefinitely in the wine room. The distilling process is held to be completed when the alcohol is deposited in the receiving tanks. (Sec. 3103, I.R.C.)

§ 182.354 Gauging of high wines and low wines. At industrial alcohol plants where high wines and low wines in the course of distillation are run from the beer still into tanks in the wine room for temporary deposit preparatory to completing the distillation thereof, the storekeeper-gaugers shall promptly gauge (measure and proof) the high wines or low wines in such tanks and make proper entry on Form 1452-A.

§ 182.355 Redistillation of alcohol(a) Special permission must be obtained from the Commissioner. The Commissioner may, in his discretion, provided he deems it proper so to do and subject to such conditions and restrictions as he may impose, authorize the transfer of alcohol from a bonded warehouse to the industrial alcohol plant on the same premises for redistillation. In making request for such special authorization the

applicant will submit to the district supervisor, for transmission to the Commissioner, a statement, in triplicate, showing the quantity, source and condition of the alcohol, and the necessity for redistillation.

(b) Records and reports. The alcohol thus transferred for redistillation will be weighed and proofed and the number of proof gallons will be entered as a special entry on Form 1442 under the heading "Statement of Materials Received." Report of the return and redistillation of the alcohol will also be made on Forms 1452-A and 1452-B and on the warehouse record. (Sec. 3103, I.R.C.)

§ 182.356 Distillation of liquid chemicals. If, in the production of ethyl alcohol, other liquid chemicals are produced, such as butyl alcohol, isopropyl alcohol, acetone, ether, etc., each such chemical or product must be deposited in separate receiving tanks provided therefor, in order that the daily production thereof may be gauged and appropriate entries made on Forms 1442 and 1452-A, kept in accordance with § 182.341. daily inventory shall be made by the proprietor in the immediate presence of the storekeeper-gauger.

The

(a) Disposition. All chemicals drawn from the receiving tanks shall be gauged (weighed or measured) by the proprietor in the presence of the storekeepergauger. Removal of such chemicals will be in such containers as the proprietor may desire. The kind and quantity of chemicals gauged and removed from the premises will be reported on Forms 1442, 1452–A, and 1452-B.

(b) Marking of containers. The containers in which chemicals are removed from industrial alcohol plant premises shall have marked thereon the registry number, name and address of the proprietor, the kind of chemical and the quantity in wine gallons in such package. (Sec. 3103, I.R.C.)

LOCKING OF PLANT

§ 182.357 When to be locked. Whenever alcohol is contained at any place in the industrial alcohol plant other than under Government lock in the receiving room or the filled package storeroom therein, the industrial alcohol plant building or portion thereof in which such alcohol is contained must be kept securely locked by the proprietor in the absence of himself or his agents. The locks used by the proprietor to secure doors, win

dows or other openings of the plant, buildings or portions thereof in which alcohol is so contained must be such as will, in the opinion of the district supervisor, safeguard the alcohol against illegal removal during the absence of the proprietor or his agents.

§ 182.358 Keys of plant locks. The proprietor shall furnish the district supervisor as many keys to the locks provided for securing the entrance door or doors of the plant, buildings, or portions thereof, which are required to be locked by the proprietor, as may be deemed necessary by the district supervisor from time to time in order that the plant or any portion thereof may be accessible at any time to Government officers, authorized to enter and inspect the premises.

DEPOSIT OF ALCOHOL IN RECEIVING TANKS

§ 182.359 Immediate deposit required. All finished alcohol must be deposited in receiving tanks in the receiving room immediately upon completion of manufacture. The quantity of finished alcohol produced will be determined and entered daily on Forms 1442 and 1454 or 1488 (if any) and Form 1452-A as indicated by the headings of the columns and the instructions on the forms. Where the production of more than one day is run into the same tank, the operation must be so conducted that the production of a full day or days may be measured. The practice of entering in the records the quantity of alcohol deposited in the warehouse or transferred to the denaturing plant on a given date as the production of that date, or a preceding date, when not in accordance with the facts must not be followed. The quantity noted as the production of a particular date must, in fact, be the quantity actually produced on that date.

§ 182.360 Receiving tanks not to be used for storage. Receiving tanks are not intended to be used for storage purposes and the retention of alcohol in such tanks for an indefinite period will not be permitted.

COMPARISON OF ACTUAL YIELD WITH CALCULATED YIELD

§ 182.361 Abnormal differences to be investigated. The storekeeper-gauger will compare the quantity of alcohol produced and deposited in the receiving tanks with the calculated yield for the respective fermenters. Where the dif

ference between the calculated yield and the actual yield is more than that determined by experience to be the normal difference for the particular plant, the storekeeper-gauger assigned to supervise distilling operations and the storekeeper-gauger in charge will make a thorough inquiry to determine the reason or reasons therefor and will make a full report of their findings on Form 1452-B. Where the facts warrant, the officers will make a report by letter to the district supervisor and will make reference on Form 1452-B to such letter. If the findings of the officers do not fully explain the discrepancy, the district supervisor will cause such further investigation to be made as may be deemed advisable.

SUPERVISION OF RECEIVING ROOM

§ 182.362 In charge of storekeepergauger. The receiving tanks and the receiving room shall be under the supervision of the storekeeper-gauger designated for that duty. The doors and other openings of the receiving room will be locked at all times when alcohol is in such room, except when alcohol is being drawn off or other necessary work is being done by the proprietor under the supervision of the storekeeper-gauger. The entrance door will be locked on the outside with a Government seal lock and other doors will be locked on the inside with Government locks, as provided in § 182.30. The openings in the receiving tanks, including the inlets and outlets thereof, will also be kept locked with Government locks at all times, except the inlets of tanks being filled and the outlets of tanks being emptied, and the manheads when alcohol is being agitated and reduced preparatory to withdrawal. The receiving room must not be opened or allowed to remain open, nor may any person other than a Government officer be permitted in the receiving room, except when the designated storekeeper-gauger is on duty; nor will the keys to the Government locks be entrusted at any time to the proprietor or any person in his employ, but will be retained at all times in the possession of the designated storekeeper-gauger. The storekeeper-gauger will promptly report any lack of security of the receiving room to the storekeeper-gauger in charge. (Sec. 3103, I.R.C.)

COLLECTION AND REMOVAL OF DISTILLED

WATER

§ 182.363 Collection. If distilled water is collected at the industrial alcohol

plant, it must be run into storage tanks provided in accordance with § 182.76, and retained therein until drawn off and removed as hereinafter provided.

§ 182.364 Removal. Distilled water may be drawn off into barrels or other containers prior to removal from the plant premises: Provided, That such water may be transferred off the plant premises to contiguous plants operated under internal revenue laws including tax-paid bottling houses by means of an independent pipe line constructed and installed in accordance with the provisions of § 182.76. Distilled water must under no circumstances be drawn off or removed through the receiving room, bonded warehouse or denaturing plant. Barrels or other wooden containers in which alcohol or other distilled spirits were previously packaged may not be used for the removal of distilled water, unless the barrels are coated or lined inside with glue, paraffin, or other similar substance.

(a) Marking of packages. If distilled water is drawn into packages for removal from the plant premises, such packages must be marked by the proprietor with his name, plant number, location (city or town and State), the words "Distilled Water" and the date of removal in distinct and legible letters.

(b) Supervision of removal. All distilled water when drawn into packages for removal or when removed by pipe line must be inspected by the storekeeper-gauger and removed under his immediate supervision. The storekeepergauger will enter all removals of distilled water on Form 1452-B as indicated by the columns and lines provided therefor and in accordance with the instructions on the form.

COLLECTION AND REMOVAL OF FUSEL OIL

§ 182.365 Receiving tanks. If fusel oil is collected at the industrial alcohol plant, it must be run into locked receiving tanks provided therefor and retained therein until tested and removed from the plant premises for transfer to storage tanks.

§ 182.366 Storage. Where fusel oil is transferred from the tanks in which it is collected in the course of distillation to storage tanks for temporary storage pending removal from the plant premises, it must be tested again immediately before being drawn into shipping containers, or removed by pipe line.

§ 182.367 Washing and purifying. The fusel oil-alcohol mixture must be thoroughly washed and purified with water to separate the oil and alcohol mixture before the oil is removed from the tanks in which it is deposited or stored.

(a) Disposition of washwater. The washwater used for washing and purifying the oil may be conveyed directly to the still or run into a receiving tank, or it may be run into the sewer or otherwise destroyed on the premises. If the washwater is run into a receiving tank, it will be handled the same as washwater from carbon dioxide. (See § 182.391.)

§ 182.368 Instruments for testing fusel oil. Fusel oil must be substantially free of alcohol before being removed from the premises. The proprietor shall provide a test tube and salt solution for use by the storekeeper-gauger in determining whether the fusel oil is substantially free of alcohol.

§ 182.369

Description of test tube and salt solution-(a) Test tube. The test tube shall be of glass, bulb-shaped, and closed at one end, having a graduated scale marked upon the glass in degrees from 0 near the top to 100 near the swell of the bulb. The bulb shall hold three times as much liquid as that portion of the test tube which is graduated from 0 to 100.

(b) Saturated salt solution. The saturated salt solution to be furnished by the proprietor is a solution of common table salt (NaCl) in water, containing all the salt which the water is capable of dissolving.

§ 182.370 Sample and test-(a) Sample. Before the fusel oil is removed from the tanks in which it is deposited or stored, it must be thoroughly washed and purified, after which the proprietor will thoroughly mix the oil and the storekeeper-gauger will take a sample for testing in accordance with paragraph (b).

(b) Test. The test tube will be filled with the saturated salt solution to the 100 mark and fusel oil will be added until the tube is filled to the 0 mark. The fusel oil and salt solution shall then be thoroughly mingled by violently agitating the contents of the tube for several minutes. If, after sufficient time has been allowed for the fusel oil

to separate fully from the salt solution and resume its position at the top of the tube, the scale shows that not more than 10 degrees (10 percent) of the fusel oil has disappeared, or has been dissolved in the salt solution, the fusel oil shall be passed as removable, that is to say, containing so small a quantity of alcohol as to remove all possibility of recovering the same, but if over 10 degrees of the fusel oil disappears, the fusel oil shall not be considered as sufficiently free of alcohol and may not be removed in that condition. A reading of 10 degrees (10 percent) would indicate that the fusel oil contains 10 percent of alcohol. When the fusel oil is found upon test by the storekeepergauger not to be removable, a sample shall be taken and submitted to the branch laboratory for analysis, unless the proprietor is agreeable to further washing and purifying the fusel oil. If a sample is submitted and the report of the chemist substantiates the finding of the storekeeper-gauger, the fusel oil must be further washed and purified and tested before being removed from the premises.

§ 182.371

Removal-(a) Containers. Removable fusel oil may be drawn off into barrels, drums, or similar packages, or into tank cars. Packages containing such fusel oil shall be marked by the proprietor with his name, plant number, location (city or town and State), the words "Fusel Oil," and the date of removal in distinct and legible letters. When removal is made in tank cars, the proprietor will affix to the route board of each car a label containing such data.

(b) Pipe lines. Pipe lines constructed in conformity with the provisions of § 182.98 may be used for the purpose of transferring fusel oil from the industrial alcohol plant to contiguous premises operated by the proprietor of the industrial alcohol plant. Fusel oil thus transferred shall be weighed or measured by volume in a tank equipped with suitable scales or a measuring device on the industrial alcohol plant premises. The valve in the pipe line shall be closed and locked with a Government lock at all times when it is not in use.

(c) Supervision. All fusel oil must be removed under the immediate supervision of the storekeeper-gauger.

(d) Record of removal. The proprietor will enter the quantity of fusel oil removed from the premises on his Form 1442. The storekeeper-gauger will enter all removals of fusel oil and the percentage of loss shown upon the test thereof on Form 1452-B, as indicated by the columns and lines provided therefor on the form.

PRODUCTION AND REMOVAL OF BUTYL

ALCOHOL

§ 182.372 Receiving tanks. If butyl alcohol is produced at the industrial alcohol plant, it must be run into locked receiving tanks provided therefor and retained therein until tested and removed from the plant premises or transferred to storage tanks. The daily production of butyl alcohol must be determined and appropriate entries made on Forms 1442 and 1452-A, kept in accordance with § 182.341. The daily inventory shall be made by the proprietor in the immediate presence of the storekeeper-gauger.

§ 182.373 Storage tanks. Where butyl alcohol is transferred from the receiving tanks in which it is run in the course of distillation to storage tanks for temporary storage pending removal from the plant premises, it must be tested again immediately before being drawn into shipping containers or removed by pipe line.

§ 182.374 Instruments for testing butyl alcohol. Butyl alcohol must be substantially free of ethyl alcohol before being removed from the premises. The proprietor shall provide a test tube and salt solution for use by the storekeepergauger in determining whether the butyl alcohol is substantially free of ethyl alcohol.

§ 182.375 Description of test tube and salt solution-(a) Test tube. The test tube shall be of glass, bulb-shaped, and closed at one end, having a graduated scale marked upon the glass in degrees from 0 near the top to 100 near the swell of the bulb. The bulb shall hold three times as much liquid as that portion of the test tube which is graduated from 0 to 100. The test tube shall be similar to the one used for testing fusel oil.

(b) Saturated salt solution. The saturated salt solution to be furnished by the proprietor is a solution of common table salt (NaCl) in water, containing all the salt which the water is capable of dissolving. The storekeper-gauger

shall dilute the solution with an equal quantity of water before using it in his test.

§ 182.376 Sample and tests-(a) Sample. Before the butyl alcohol is removed from the tanks in which it is deposited or stored, the proprietor will thoroughly mix the contents and the storekeepergauger will take a sample for testing in accordance with paragraph (b).

(b) Test. The test tube will be filled with the half (50 per cent) saturated salt solution to the 100 mark, and butyl alcohol will be added until the tube is filled to the 0 mark. The butyl alcohol and salt solution shall then be thoroughly mingled by violently agitating the contents of the tube for several minutes. If, after sufficient time has been allowed for the butyl alcohol to separate fully from the salt solution and resume its position at the top of the tube, the scale shows that not more than 5 degrees (10 per cent) of the butyl alcohol has disappeared, or has been dissolved in the salt solution, the butyl alcohol shall be passed as removable, that is to say, containing so small a quantity of ethyl alcohol as to remove all possibility of recovering the same, but if over 5 degrees of the butyl alcohol disappears, the butyl alcohol shall not be considered as sufficiently free of ethyl alcohol and may not be removed in that condition. A reading of 5 degrees would indicate that the butyl alcohol contains 10 per cent of either acetone or ethyl alcohol, or a mixture of the two. When the butyl alcohol is found upon test by the storekeeper-gauger not to be removable, a sample shall be taken and submitted to the branch laboratory for analysis, unless the proprietor is agreeable to further purifying the butyl alcohol. If a sample is submitted and the report of the chemist substantiates the finding of the storekeeper-gauger, the butyl alcohol must be further purified and tested before being removed from the premises.

§ 182.377 Removal-(a) Containers. Removable butyl alcohol may be drawn off into barrels, drums, or similar packages, or into tank cars. Packages containing such butyl alcohol shall be marked by the proprietor with his name, plant number, location (city or town and State), the words "Butyl Alcohol," and the date of removal in distinct and legible letters. When removal is made in tank cars, the proprietor will affix to the route