Liquor Tax Administration Act: Taxes on WinesU.S. Government Printing Office, 1936 |
µµ¼ º»¹®¿¡¼
43°³ÀÇ °á°ú Áß 1 - 5°³
ÆäÀÌÁö
... California De Vries , Marion , Washington , D. C. , representing the Wine Insti- tute__ 501 1 99 ªÆ 77 Doran , J. M. , Washington , D. C. , representing the Distilled Spirits Institute . 112 Fiesinger , Hon . William L. , a ...
... California De Vries , Marion , Washington , D. C. , representing the Wine Insti- tute__ 501 1 99 ªÆ 77 Doran , J. M. , Washington , D. C. , representing the Distilled Spirits Institute . 112 Fiesinger , Hon . William L. , a ...
77 ÆäÀÌÁö
... California agricul- tural outlook , which has since been confirmed by the actual pro- duction of grapes in 1935 , fixed the national production at 2,327,000 tons , of which 2,053,000 tons were of California production . This is divided ...
... California agricul- tural outlook , which has since been confirmed by the actual pro- duction of grapes in 1935 , fixed the national production at 2,327,000 tons , of which 2,053,000 tons were of California production . This is divided ...
78 ÆäÀÌÁö
... California in 1935 . It is estimated that there were left on the vines in California alone during 1935 , 60,000 tons of wine , 30,000 tons of table , and 30,000 tons of raisin grapes , making a total of 120,000 tons of surplus grapes in ...
... California in 1935 . It is estimated that there were left on the vines in California alone during 1935 , 60,000 tons of wine , 30,000 tons of table , and 30,000 tons of raisin grapes , making a total of 120,000 tons of surplus grapes in ...
80 ÆäÀÌÁö
... . Complete demonstration of the foregoing is had by the State of California wherein the tax upon all wine is but 2 cents per gallon ,. the consumption of wine in said State , with approximately 80 LIQUOR TAX ADMINISTRATION ACT.
... . Complete demonstration of the foregoing is had by the State of California wherein the tax upon all wine is but 2 cents per gallon ,. the consumption of wine in said State , with approximately 80 LIQUOR TAX ADMINISTRATION ACT.
81 ÆäÀÌÁö
... California and the low cost of wine therein and other elements such as the sale thereof in bulk and the absence of heavy freight rates . All of these factors , however , conduce to the conclusion here sought , to wit , that the success ...
... California and the low cost of wine therein and other elements such as the sale thereof in bulk and the absence of heavy freight rates . All of these factors , however , conduce to the conclusion here sought , to wit , that the success ...
ÀÚÁÖ ³ª¿À´Â ´Ü¾î ¹× ±¸¹®
affixed amount BAILEY barrels beer BERKSHIRE beverage bill BLANCHARD blended whisky bond bootlegging bottling house brandy brewery Buck California cents a gallon cents per gallon Chairman collected committee consumer consumption Copeland amendment cost counterfeit distilled spirits distilleries District of Columbia DORAN dry wines ethyl alcohol Federal Alcohol Administration Federal tax fermented Food and Drugs FORREST fortified wines fortifying GARRETT Government grain grapes GREENHUT HESTER illicit imported Internal Revenue internal-revenue labels licensed light wines malt liquors manufacture ment million neutral spirits operations package paid percent present prohibition proof proposed rectifying reduced regulations repeal Revenue Act Secretary section 308 sell Senator BARKLEY Senator CLARK Senator COPELAND Senator KING Senator MURPHY Senator OVERTON sold statement statute strip stamps sweet wine tax payment tax-paid tion Treasury Department United United States Pharmacopoeia vermouth VRIES warehouse whisky wholesaler Wine Institute winery York
Àαâ Àο뱸
93 ÆäÀÌÁö - That the shipment or transportation, in any manner or by any means whatsoever, of any spirituous, vinous, malted, fermented, or other intoxicating liquor of any kind, from one state, territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof...
126 ÆäÀÌÁö - Distilled spirits, spirits, alcohol, and alcoholic is, .enm on ¬à . spirit, within the true intent and meaning of this act, is that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, which is commonly produced by the fermentation of grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance...
68 ÆäÀÌÁö - Every person who manufactures fermented liquors of any name or description for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer...
92 ÆäÀÌÁö - ... shall, by mixing such spirits, wine, or other liquor with any materials, manufacture any spurious, imitation, or compound liquors for sale, under the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying...
208 ÆäÀÌÁö - ... (3) as will require an accurate statement, in the case of distilled spirits (other than cordials, liqueurs, and specialties) produced by blending or rectification, if neutral spirits have been used in the production thereof, informing the consumer of the percentage of neutral spirits so used and of the name of the commodity from which such neutral spirits have been distilled...
171 ÆäÀÌÁö - States and hereafter sold by the manufacturer or importer to any person (other than to a manufacturer of cigarettes for use by him in the manufacture of cigarettes), the...
172 ÆäÀÌÁö - There shall be imposed on gasoline sold by the producer or importer thereof, or by any producer of gasoline, a tax of 1 cent a gallon...
92 ÆäÀÌÁö - Every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash. wort, or wash, through continuous closed vessels and pipes until the manufacture thereof Is complete, nnd every wholesale or retail liquor dealer who has In his possession any still or leach tub.
92 ÆäÀÌÁö - And provided, That nothing in this section shall be held to prohibit the purifying or refining of spirits in the course of original and continuous distillation through any material which will not remain incorporated with such spirits when the manufacture thereof is complete...
172 ÆäÀÌÁö - ... as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by him which will be taxable under this title or sold free of tax by virtue of section 620, relating to sale of articles for further manufacture...