Liquor Tax Administration Act: Taxes on WinesU.S. Government Printing Office, 1936 |
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14 ÆäÀÌÁö
... gallons per day , or pay a deficiency assessment by way of tax on the difference between 80 and what is made . In other words , if the dis- tiller makes only 75 gallons he has to pay a deficiency assessment on 5 gallons at $ 2 per gallon ...
... gallons per day , or pay a deficiency assessment by way of tax on the difference between 80 and what is made . In other words , if the dis- tiller makes only 75 gallons he has to pay a deficiency assessment on 5 gallons at $ 2 per gallon ...
26 ÆäÀÌÁö
... gallons or more to the same person at the same time when such sales are for immediate consumption on the premises ... gallons ? Mr. HESTER . No , there is no line drawn between them . Mr. FORREST . As to 5 gallons ; yes , sir . Any ...
... gallons or more to the same person at the same time when such sales are for immediate consumption on the premises ... gallons ? Mr. HESTER . No , there is no line drawn between them . Mr. FORREST . As to 5 gallons ; yes , sir . Any ...
27 ÆäÀÌÁö
... gallons as often as he pleases ? Mr. FORREST . Yes . It is just a matter of how much is purchased at the same time by one person . Senator BAILEY . If I could sell 41⁄2 gallons to you this morning at 10 o'clock , 41⁄2 at 10:30 , 421⁄2 ...
... gallons as often as he pleases ? Mr. FORREST . Yes . It is just a matter of how much is purchased at the same time by one person . Senator BAILEY . If I could sell 41⁄2 gallons to you this morning at 10 o'clock , 41⁄2 at 10:30 , 421⁄2 ...
33 ÆäÀÌÁö
... gallon in the aggregate ( all kinds imported at a time being in- cluded ) , to include the value of the free amount in the ascertain- ment of the total $ 100 exemption , and to grant free importation of 1 wine gallon only once in 30 ...
... gallon in the aggregate ( all kinds imported at a time being in- cluded ) , to include the value of the free amount in the ascertain- ment of the total $ 100 exemption , and to grant free importation of 1 wine gallon only once in 30 ...
34 ÆäÀÌÁö
... gallon of liquor . Senator KING . Supposing you bring in no products other than distilled spirits ? Mr. HESTER . You would have to pay a duty on everything above 1 gallon . In other words , it reduces the $ 100 exemption to 1 gallon if ...
... gallon of liquor . Senator KING . Supposing you bring in no products other than distilled spirits ? Mr. HESTER . You would have to pay a duty on everything above 1 gallon . In other words , it reduces the $ 100 exemption to 1 gallon if ...
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20 cents alcohol by volume amount average BARKLEY barrels beer BERKSHIRE beverages bill BLANCHARD blended whisky bonded winery bootlegging bottling house brandy brewery Buck California cents a gallon cents per gallon Chairman collected committee consumer consumption Copeland amendment cost dealers distilled spirits distillery District DORAN dry wines ethyl alcohol Federal Alcohol Administration Federal tax fermented FORREST fortified wine gallons of wine GARRETT Government grain grapes GREENHUT HESTER illicit imported Internal Revenue label licensed light wines malt liquors manufacture ment million neutral spirits paid percent present prohibition proposed rectifying reduced regulations repeal retail price Revenue Act Secretary sell Senator BAILEY Senator CLARK Senator COPELAND Senator KING Senator MURPHY Senator OVERTON sold statement statute strip stamps sweet wine tax on wine tax rates tax-paid thereof tion Treasury Department United vermouth vintner VRIES warehouse whisky wholesaler Wine Institute wine tax winery York
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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...