Section 93
SEC. 93. When any fermented liquor has become sour or otherwise damaged so as to be unfit for use as such, brewers may sell and remove the same without the payment of the tax thereon to any place where such liquor is to be used for manufacturing purposes, in casks or other packages, unlike those ordinarily used for fermented liquors, containing each not less than one hundred and seventy-live liters and having a note of their contents marked thereon; but such removal shall be made only after a special permit " has been secured from the provincial treasurer and in accordance with such regulations as may be prescribed by the Collector of Internal Revenue.