"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 denaturing 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 denaturing 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 sur roundings. 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.
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