Beverages* ALE (See Fermented Liquors), per bbl. CARBONIC ACID GAS, in drums or other con- Tax shall be paid by purchaser to vendor and by him returned and paid to U. S. CHAMPAGNES (See Wines) CORDIALS AND LIQUEURS, per each onehalf pint; (Sec. 309): *NOTES: Manufacturers, producers, bottlers or importers are required to make monthly returns to the Collector of Internal Revenue for the district in which are located their principal places of business, containing information necessary for the assessment of taxes. (Sec. 314.) Commissioner of Internal Revenue is authorized to discontinue use of the following stamps: Distillery warehouse, special bonded warehouse, special bonded re-warehouse, general bonded warehouse, general bonded retransfer, transfer brandy, export tobacco, export cigars, export oleomargarine, and export fermented liquor stamps. (Sec. 305.) Unless otherwise stated, taxes are effective October 4, 1917, the day following the enactment of the law. (Sec. 1302.) In The installation of meters, tanks, pipes or other apparatus by distilleries, etc. may be required by the Commissioner of Internal Revenue for the purpose of protecting the revenue. stallation shall be at the expense of the distillery and, the business shall be discontinued in case of refusal or neglect to make such installation. (Sec. 306.) CORDIALS AND LIQUEURS in excess of 25 gallons, upon which existing tax has been paid, held for sale on October 3, 1917; per each onehalf pint; (Sec. 310): DISTILLED SPIRITS In bond, produced, or imported per proof Spirits in excess of 50 gals. held for sale by For other than beverage purposes Spirits held for sale on October 3, 1917, by For other than beverage purposes For beverage purposes Spirits for beverage purposes, shall not be imported into the U. S. from any foreign country, the West Indian Islands acquired from Denmark (unless produced from products grown therein), Porto Rico or the Philippines. (Sec. 301.) Packages may be filled or spirits transferred after payment of tax, without being entered in bonded warehouse, under regulations prescribed by the Commissioner of Internal Revenue. (Sec. 302.) Tax on spirits in the custody of a court of bankruptcy on June 1, 1917, shall be paid by the person to whom the court delivers same, at the time of delivery, to the extent that the amount delivered exceeds 50 gals. (Sec. 303.) The manufacture, warehousing, withdrawal and shipment of ethyl alcohol for domestic use, or for denaturation, and denatured alcohol, may be exempted from the prohibition against Sunday operations, under prescribed regulations; and, similarly, manufacturers thereof, for other than beverage purposes, may be granted permission to fill fermenting tubs in a sweet mash distillery not oftener than once in forty-eight hours. (Sec. 303.) $.01 $1.10 1.10 $2.20 2.10 3.20 1.10 2.10 1.10 2.10 EXTRACTS (See Syrups and Extracts) Beer, lager beer, ale, porter, and similar Taxable fermented liquors may be removed without payment of tax from brewery to contiguous industrial distillery to be used as distilling material, and residue, containing less than 1% alcohol, which is to be used in making beverages, may be manipulated on distillery premises or elsewhere. Removal is subject to regulations of the Commissioner of Internal Revenue. (Sec. 308.) GRAPE BRANDY OR WINE SPIRITS Withdrawn for the fortification of sweet wine, per proof gal. (fractional parts proportionately); (Sec. 311): Used in the fortification of sweet wines held for sale October 3, 1917, per proof gallon (fractional parts proportionately); (Sec. 312): Withdrawn for the purpose of fortifying sweet wines, but not used prior to October 3, 1917, per proof gallon (fractional parts proportionately); (Sec. 312): GRAPE JUICE (See Unfermented Grape Juice), per gal. .01 GINGER ALE (See Unfermented Grape Juice), per gal. LAGER BEER (See Fermented Liquors), per bbl. LIQUEURS (See Cordials) PERFUMES, containing distilled spirits, imported into U. S., per wine gal. (fractional parts proportionately); (Sec. 300): Tax to be collected by collector of customs and deposited as internal revenue collections. 1.10 POP (See Unfermented Grape Juice), per gal. PORTER (See Fermented Liquors), per bbl... ... $1.50 Does not apply to gin produced by the re-distillation of Violation of Sec. 304 punishable by fine not less than $250 or more than $1,000 or imprisonment not more than two years, together with assessment of double the tax evaded, together with tax to be collected by assessment or on any bond given. (Sec. 304.) Exchange of wholesale liquor dealers' stamps for stamps for rectified spirits is discontinued unless package is to be broken into smaller packages. (Sec. 305.) ROOT BEER (See Unfermented Grape Juice) per gal. 1.50 $3.00 .15 .01. Grape .01 SOFT DRINKS (See Unfermented Grape Juice), per gal. .01 SWEET WINES (See Grape Brandy) SYRUPS AND EXTRACTS, for use in manufacture of soft drinks. (Sec. 313-a.) UNFERMENTED GRAPE JUICE, solf drinks, artificial mineral waters (not carbonated), and fermented liquors containing less than 11⁄2 per centum of alcohol, sold by the manufacturer, producer or importer in bottles or closed containers, and ginger ale, root beer, sarsaparilla, pop or other carbonated waters or beverages, manufactured or sold by the manufacturer, producer or importer of carbonic acid gas used in carbonating same. (Sec. 313-b), per gal. VERMUTH (See Wines) WATERS-natural, mineral or table waters, sold in bottles or other closed containers at over 10c. per gal. (Sec. 313), per gal. Artificial Mineral Water (not carbonated) or Carbonated Waters. (Sec. 313-b), per gal. WINES * Still wines (including vermuth, artificial Containing not more than 14 per cent. Containing more than 14 per cent. alcohol *Wines over 24% alcohol classed as distilled spirits and taxed accordingly. |