 | United States. Court of Claims - 1941 - 858 페이지
...spirit, within the meaning of subsection (b) of section 1158 of this title, as soon as this substance is in existence as such, whether it be subsequently...original production or by any subsequent process. Section 1158 (b) defines "distilled spirits." It defines them as follows : Distilled spirits, spirits,... | |
 | United States. Court of Claims - 1925 - 1070 페이지
...grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance: and the tax shall attach to this substance as soon as it is in existence ns such, whether it be subsequently separated as pure or impure spirit or be immediately or at any... | |
 | 1873 - 960 페이지
...of ethyl or spirit of wine," says : " And the tax shall attach to this substance as soon as it is ^ existence as such, whether it be subsequently separated...original production, or by any subsequent process." The object of this provision was to follow the substance, in whatever guise ft might assume, so as... | |
 | United States. Department of Justice - 1909 - 732 페이지
...by the fermentation of grain * * * including all dilutions and mixtures of this substance; and the tax shall attach to this substance as soon as it is...immediately, or at any subsequent time, transferred into such other substance, either in the process of original production or by any subsequent process." Under... | |
 | United States - 1879 - 250 페이지
...grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance ; and the tax shall attach to this substance as soon as it is...original production or by any subsequent process, standard of SEC. 3249. Proof- spirit shall be held to be that alcoholic p™v.Ltionntol liquor which... | |
 | United States. Department of Justice - 1881 - 790 페이지
...that i' the tax [50 cents per gallon] shall attach to this substance [ethyl, alcohol, &c.] at *oon as it is in existence as such, whether it be subsequently...subsequent time, transferred into any other substance," which is generally relied upon as exclnding all allowance foi leakage, is no stronger to thai effect,... | |
 | United States. Department of Justice - 1881 - 792 페이지
...per gallon] shall attach to this substance [ethyl, alcohol, &c.] ax soon as it is in existence «.« such, whether it be subsequently separated as pure...subsequent time, transferred into any other substance." which is generally relied upon as exclnding all allowance for leakage, is no stronger to thai effect,... | |
 | United States. Supreme Court - 1892 - 1066 페이지
...commonly produced by the fermentation of grain, starch, molasses, or sugar, etc., • * • and the tax shall attach to this substance as soon as it is in exintence as such." By section 3251, as amended bv the act of March 3, 1«75, (IS St. 33!),) "there... | |
 | United States - 1886 - 280 페이지
...grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance ; and the tax shall attach to this substance as soon as it is...original production or by any subsequent process. standard of SEC. 3249. Proof-spirit shall be held to be that alcoholic preTention'toJu<lU01' which... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1891 - 778 페이지
...which is commonly produced by the fermentation of grain, starch, molasses or sugar, etc. . . . a/nd the tax shall attach to this substance as soon as it is in existence as such." By section 3251, as amended by the act of March 3, 1875, 18 Stat. 339, c. 127: "There shall be levied... | |
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... and the tax shall attach to this substance as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirit, or .be immediately, or at any subsequent time, transferred into any other substance, either in the . process... 
