"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for use in complete de-naturation render the alcohol denatured unfit for use in many industries in which ethyl alcohol, withdrawn free of tax, can be profitably employed, therefore in order to give full scope to the operation of the law, special de-naturants will be authorized when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."
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