Tulsa daily world. [volume] (Tulsa, Indian Territory [Okla.]) 1905-1919, 1917-10-17

fermented liquor, containing one half
per centum or more OF alcohol,
brewed or manufactured and sold, or
stored In warehouse, or removed for
consumption or sale. within the
United States, by whatever nature
such liquors may be called. In addi-
! ton to the tax now imposed by law.
a tax OF 31.50 for every barrel con-
taining not more than thirty-one gal
Ions, and at "A like rate for any other
quantity or for the fractional parts
Of barred authorized and defined by
law.
Section 80S. That from and after
the passage OF this act taxable fer
mented liquors may be conveyed with
out payment OF tax from the brewery
premises where produced to contig.
uous industrial distillery OF either
class esta blish cd under the act Of Oc-
tober 3, 1913, to be used as distilling
material. and the residue from such
distillation, containing less than one
half OF one per centum OF alcohol by
volume. which Is to be used in MAX
ing beverages may he manipulated
by cooling. flavoring. carbonating. set
Ting, aid filtering on the distiIlery
premises or elsewhere.
The removal OF the taxable fer
mented liquor from the brewery TO
the distillery and the operation OF the
distillery and removal OF the residue
therefrom shall be under the super
vision Of such officer or officers an
the commissioner Of internal revenue
shall deem proper, and the commits
sioner OF internal revenue. with the
approval Of the secretary OF the treas
ury is hereby authorized to make such
regulations from time to time as may
be necessary TO give force and effect
to this section and to safeguard the
revenue.
Section 3O9. That upon all still
wines including vermuth, and upon
all champagne and other sparkling
wines, liqucurs, cordials, artificial or
imitation wines or compounds sold as
wine produced in or imported into the
United States, and hereafter removed
from the custom house. place of man
ufacture, or from bonded premises for
sale or consumption, there shall be
levied and collected, in addition to
the tax now imposed by law upon such
article, tax equal to such tax, to be
levied collected and paid under the
provisions OF existing law.
Section $40. That upon all articles
specified In section 800 upon which
the tax now imposed by law has been
paid and which are on the day this
act is passed held IN excess OF twenty
five gallons in the aggregate OF such
articles and intended for sale, there
shall be levied, collected, and paid n
tax equal to the tax imposed by such
section.
Section 31l. That upon all grape
brandy or wine spirits withdrawn by
a producer OF wines from any fruit
distilery or special bonded warehouse
~, 10 st,LlIyfpinp 10 20 n
the act entitled "An act to Increase the
revenue. and for other purposes" APP
proved Septcmb Der s, 1915, there shall
be levied, assessed, collected, and paid
in addition to the tax therein imposed,
n tax equal to double such tax, to be
assessed, collected, and paid under
the provisions OF existing law.
Section 312. That upon all sweet
wines held for sale by the producer
thereof upon the day this act Is passed
there shall be levied. assessed, col
lected, and paid an additional tax
equivalent TO 10 cents per proof gal
lon upon the grape brandy or wine
spirits used in the fortification OF such
wine. and an additional tax OF 90 cents
per proof gallon shall be levied. az
sessed collected, and paid upon all
grape brandy or wine spirits with
drawn by Il producer of sweet wines
for the purpose OF fortifying such
wines and not so used prior TO the
passage OF this act.
Section 3l3. That there shall be
levied, assessed. collected. and paid
ta) Upon all prepared syrups or
extracts dntended for use In the man
uflcture or production OF beverages,
commonly known IA soft drinks, by
soda fountains. bottllnR establish
4. a. H.. ....1l a
by the manufacturer. producer. or I'M
porter thereof II so sold for not more
than $40 per gallon, n tax OF s cents
per gallon If 30 sold for more than
$l.3 and not more than 81 per gal
lon, tax OF cents per gallon. II
SO sold for more than 81 and not more
than SO per gallon, a tax Of 10 cents
per gallon: II SO sold for more than
So and not more than 81 per gallon.
tax OF Is cents per gallon: and n
so sold for more than - per gallon.
tax OF $40 cents per gallon. and
90 Upon all unfermented grape
Juice, soft drinks or artificial mineral
waters (not carbonated). and fer
mented liquors containing less than
one half per centum of alcohol. sold
by the manufacturer. producer, or I'M
ported thereof. in bottles or other
closed containers and upon all ginger
ale, root beer, sarsaparilla, pop. and
other carbonated waters or beverages
manufactured and sold by the manu-
facturer, producer, or importer OF the
| carbonic acid gas used In carbonating
the same, n tax OF I cent per gallon;
| and
(c) Upon all natural mineral waters
or table waters. sold by the producer,
bother, or importer thereof. in bottles
or other closed containers. at over
10 cents per gallon, a tax OF | cent
per gallon.
Section 3lt. That each such manu-
| facturer. producer, bother, or impor-
ter shall make monthly returns under
oath to the collector OF internal rev.
enue for the district In which is To-
Gated the principal place OF business.
| containing such information necessary
for the assessment Of the tax, and at
such times and in such manner, rs the
commissioner OF Internal revenue. with
| the approval OF the secretary OF the
treasury. may by regulation pre-
scribe.
Section sl5. That upon all carbonic
acid gas in drums or other containers
| Untended for use In the manufacture
or production OF carhonated water or
other drinks) sold by the manufac
turer, producer, or importer thereof.
there shall be levied, assessed. collected
I