REGULATING THE MANUFACTURE OF DENATURED ALCOHOL
                 Act of Jul. 22, 1913, P.L. 914, No. 439              Cl. 72
                                  AN ACT

     Authorizing any person, firm or corporation, owning or operating
        distilleries producing only denatured alcohol for industrial
        purposes, and not for use as a beverage or for medicinal
        purposes, to operate such distillery without a license;
        regulating the taxation of such corporations; requiring
        certain reports to be made to the Auditor General, and
        providing penalties.

        Section 1.  Be it enacted, &c., That any person, firm or
     corporation, owning or operating a distillery, in this
     Commonwealth, which produces only denatured alcohol for
     industrial purposes, and not to be used as a beverage or for
     medicinal purposes, shall not be required to obtain a license to
     operate such distillery under the provisions of the law,
     approved the thirtieth day of July, one thousand eight hundred
     ninety-seven, entitled "An act to provide revenue, and regulate
     the sale of malt, brewed, vinous, and spirituous liquors, or any
     admixture thereof, by requiring and authorizing licenses to be
     taken out by brewers, distillers, wholesalers, bottlers,
     rectifiers, compounders, storekeepers and agents, having a
     store, office or place of business, within this Commonwealth;
     prescribing the amount of license fees to be paid in such cases,
     and by imposing an additional license fee on retail dealers in
     intoxicating liquors," or any other law regulating the
     manufacture and sale of vinous, spirituous, malt or brewed
     liquors. Any such corporation shall, for purposes of State
     taxation, be deemed to be a corporation organized for
     manufacturing purposes: Provided, That any person, firm or
     corporation, who shall take advantage of or operate under the
     provisions of this act, shall make, and file with the Auditor
     General of this Commonwealth, on or before the first day of
     February of each year, a statement, in such form as the Auditor
     General may prescribe, setting forth in detail the nature and
     character of the business conducted; the kind and amount of
     materials produced, made or manufactured; the location of the
     plant, distillery, or distilleries; the number of gallons of
     denatured alcohol manufactured or produced during the previous
     calendar year, up to the first of January before such report is
     made. Such report, or statement, shall be signed and sworn to by
     the person, persons, or one of the firm of a company, or by the
     president of a corporation, respectively, taking advantage or
     operating under the provisions of this act.
        Compiler's Note:  Section 901 of Act 21 of 1951 provided that
            section 1 is repealed insofar as it exempts any person,
            firm or corporation owning or operating a distillery from
            the necessity of obtaining a license under the provisions
            of Act 21 of 1951 to operate such distillery.
        Section 2.  Any person, firm, or corporation who shall
     violate any of the provisions of this act, or who shall neglect
     to comply with any of the provisions of this act, or any person
     who shall make a false statement or false oath to any matter,
     fact, or thing in any statement required to be filed under the
     provisions of this act, shall be deemed guilty of a misdemeanor,
     and, upon conviction, shall be sentenced to pay a fine or
     penalty not to exceed three hundred dollars, together with the
     costs of prosecution.
        Section 3.  All acts or parts of acts inconsistent with this
     act are hereby repealed.