BREWERY METERS REQUIRED FOR MEASURING BEER
Brewers and Others Concerned:
Purpose. The purpose of this circular is to advise industry
members that an ATF Ruling will be published in an early issue of the
ATF Bulletin regarding the use of brewery meters in measuring beer
transferred to the brewery packaging system. The ruling will read
substantially as follows:
The Bureau of Alcohol, Tobacco and Firearms has reviewed its
position on the use of brewery meters in measuring beer transferred to
the brewery packaging system.
Under the provisions of 26 U.S.C. 5552 the Secretary or his delegate
is authorized to require a brewer to install meters or other apparatus
for the purpose of protecting the revenue.
As defined in 26 U.S.C. 5416 and 26 CFR 245.5 the term,"package" is
a bottle, can, keg, barrel, or other consumer container, and the term
"packaging" means the filling of any package.
Under the requirements of 26 CFR 245.32 beer meters are to be
located and installed so that all beer to be packaged will (except under
emergency procedures) pass through the meters and so that the meters
will be readily accessible for examination by Internal Revenue Officers.
Traditionally, brewers have used separate meters to determine the
quantity of beer transferred from tanks to the racker room and to the
bottling premises. Recently, brewers have pointed out the feasibility
of using only one meter for such transfer of beer on the basis that it
would be both practical and more economical. The Bureau has recognized
the problems created by strict adherence to past policies and has therefore adopted a more liberal policy with respect to the use of brewery,
Present law and regulations do not preclude the use of one meter in
the packaging operation, nor do they point out the exact location where
meters are to be installed. Accordingly, the Bureau has ruled that the
Government's interest would be served by allowing a meter or meters to be installed in the beer line either before its point of entry into
the tank or tanks from which the beer is to be packaged or in the
beer line loading from such tank or tanks to the packaging equipment.
Held, a brewer shall install one or more meters in such manner
that all beer to be packaged will pass through a meter and that the
quantity of beer introduced into the packaging system will be
accurately determined. The meter or meters shall be installed in
the beer line either before its point of entry into the tank or
tanks from which the beer is to be packaged or in the beer line at
some point between such tank or tanks and the packaging equipment.
Inquiries. Inquiries concerning this circular should refer to
its number and be addressed to the
Bureau of Alcohol, Tobacco and Firearms,
1200 Pennsylvania Avenue, N. W.,
Washington, D. C. 20226.
Rex D. Davis