The sun., 1919-02-07

fore or after denatnra ton, be removed
from such plant or from such denatur-
ing bonded warehouse free OF tax for
use OF the United States or for ship
ment TO any nation while engaged
against the German Government In the
present war.
Sec. 604. That upon all distilled
spirits produced In or imported into the
United States upon which the internal
revenue tax now imposed by law, has
been paid and which on the day after
the passage of this act are, held by any
person and Intended orssale or for Use
III the manufacture or production OF any
article Intended for sale there shall be
levied. assessed. collected and paid
floor tax OF s320 II intended for sale
for beverage purposes or for use in the
manufacture or production OF any article
used or intended for use as a beverage
on each proof gallon and proportionate
tax at a like rate on all fractional parts
of such proof gallon.
Sec. sos. That in addition to the tax
imposed by this act on distilled spirits
and wines. there shall be levied. in lieu
Of the tax imposed by section 304 OF the
Revenue Act OF 1917, a tax of 30 cents
on each proof gallon and a proportion
ate tax at like rate on all fractional
parts of such proof gallon on all dis
TILED spirits or wines hereafter recti-
fed. purified. or refined in such manner.
Upon all such articles heretofore pro-
duced. and which on the day after the
passage of this art are held by any
person and intended for sale, there shall
be levied Il floor tax OF Is cents on each
proof gallon. and a proportionate tax
at like rate on all fractional parts OF
each proof gallon.
Section sos provides that all collec-
tors shall not furnish wholesale liquor
dealers stamps in lieu OF and in ex-
change for stamps for rectiied spirits
unless the package covered by stamp
for rectifed spirits is to be broken into
smaller packages.
Section COZ provides for installation
Of meters. &c. for the purpose OF pro-
tecting the revenue
The taxes imposed by this section
shall not attach to cordials or liqueurs
on which tax Is imposed and paid un-
der section GIL or 6l3. nor to the mix
ing and blending of wines, where such
blending is for the sole purpose of per-
fecting such wines according TO COM
mercial standards.
All distilled spirits or wines taxable
under this section shall be subject to
Uniform regulations concerning the use
thereof in the manufacture. blending,
oleomargarine. and export fermented-
liquor stamps.
Sec. sos. That there shall be levied
and collected on all beer. lager beer. ale.
porter. and other similar fermented
liquor. containing one-half OF one per
centum. or more, OF alcohol, brewed or
manufactured and hereafter sold IN lieu
Of the internal revenue taxes now i'm
posed thereon by law. a tax OF $500 for
every barrel containing not more than
thirty-one gallons
! Sec. sos. That from and after the pas
sage OF this act taxable fermented
liquors may be conveyed without pay
jNent of tax from the brewery premises
where produced to a contiguous indus
frlal distillery of either class established
under the act entitled IAN act to reduce
tarir duties and to provide revenue for
the Government"
/ Sec. 610. That natural wine within
The meaning OF this act shall be deemed
20 be the product made from the normal
alcoholic fermentation Of tho Juice OF
kound. ripe grapes. without addition or
Abstraction. except such as may occur
in the usual cellar treatment of clarity
}ng and aging
Sec. GIL. That upon all stiu wines.
Including vermuth. and all artificial or
limitation wines or compounds sold as
Still wine. there shall be levied:
On wines containing not more than II
per wine gallon;
4 On wines containing more than II per
centum an dnot exceeding 81 per centrum
pf absolute alcohol, 40 cents per wine
gallon;
On wines containing more than 81 per
fentum and not exceeding 81 per centum
pf absolute alcohol. 81 per wine gallon;
All such wines containing more than
"a per centum OF absolute alcohol by
volume shall be classed as distilled
spirits and shall pay tax accordingly
! Sec. 612. That under such regulations
and official supervision and upon the CIV
ing Of such notices. entries, bonds and
other security as the Commissioner. with
hhe approval OF the Secretary. may pre-.
scribe any producer of wines defined I'm
der the provisions of this title may
Withdraw from any fruit distillery or
Special bonded warehouse grape brandy.
or wine spirits. for the fertilization OF
such wines on the premises where &C.
tually made. ,.
Sec. 613. Upon the following articles
(which are hereafter produced in or i'm
ported, or are on any winery premises
or other bonded premises or in transit
Thereto or at any custom house, shall be
1evied:
I On each bottle or other container OF
champagne or sparkling wine. IL cents.
1 On each bottle of artificially carbon
hted wine. cents On each bottle OF
biqueurs, cordiais or similar mpoun.iE.
containing sweet wine fortified with
grap pc brandy cents.
Sec. GA. Upon all articles. specified
IN section GIL or 61s there shall be lev
BED. collected and paid a floor tax equal
10 the difference between the tax i'm
posed by this act and the tax so paid.
Sec. SIS. Upon all sweet wines held
1or sale by the producer thereof there
shall be levied. assessed, collected and
paid floor tax equivalent TO 30 cents
per proof gallon upon the grape brandy
or wine spirits used in the fertilization
sof such wine.
| Sec. SIG provides that the taxes i'm
posed by section GIL or 613 shall be
paid by stamp on removal OF the wines
from the custom house. winery or other
bonded place Of storage for consump-
zion or sale.
| Section 6l7' provides for the amend
ment of sections AZ. 40 and As OF the
act entitled AN act to reduce the rev.
enue and equalize duties on imports and
yor other purposes" approved October
2. 1890. as amended August 81, 1894.
Sec. 6ls ta) provides that under such
regulations and upon the execution OF
such notices, entries. bonds and other
becurity as the commissioner, with the
approval OF the Secretary. may pre-
scribe. domestic wines subject to the
tax imposed by section 6ll may be re-
moved from the winery where produced,
free OF tax. for storage on other bonded