Page:United States Statutes at Large Volume 30.djvu/213

 174 FIFTY-FIFTH CONGRESS. Sess. I. Ch. 11. 1897.. S $°¤¤;¥,·: H-"', 293. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages tha_n that fixed · proportion for any greater strength than the strength of first proof, and all imitations of brandy orspirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar and fifty cents per gallon. 294. Bay rum or bay water, whether distilled or compounded, of first proof, and in proportion for any greater strength than iirst proof, one dollar and fifty cents per gallon. _ Wines. WINES. Sparkling wma. 295. Champagne and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, eight dollars per dozen; containing not more than one pint each and more than one-half pint, four dollars per dozen; containing one-half pint each or less, two dollars per dozen; in bottles or other vessels containing more than one quart each, in addition to eight dollars per dozen bottles, on the quantity in excess of one quart, at the rate of two dollars and fifty cents per gallon; but no separate or additional duty shall be levied on the bottles. . S¤i11wi¤¤¤- 296. Still wines, including ginger wine or ginger cordial and vermuth, in casks or packages other than bottles or jugs, if containing fourteen per ceutum or less of absolute alcohol, forty cents per gallon; if containing more than fourteen per ceutum of absolute alcohol, fifty cents per gallon. In bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart and more than one pint, or twenty- four bottles or jugs containing. each not more than one pint, one dollar and sixty cents per case; and any excess beyond these quantities found in such bottles or jugs hall be subject to a duty of five cents per pint or iractional part thereof, but no separate or additional Prmms; t h duty shall be assessed on the bottles or jugs: Provided, That any wines, ,,],E§§§“§§`§PiLZ?g' ginger cordial, or vermuth imported containing more than twenty-four per ceutum of alcohol shall be classed as spirits and pay duty accordxt nmimge snow- ingly: And pro·v·ided further, That there shall be no constructive or ‘“‘°°· other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, and other spirituous liquors, including hitters ot all kinds, and hay rum or bay water, imported in bottles or jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall he paid as if such package contained at least one dozen bottles Duty v¤.i¤s¤- or jugs, and in addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if imported empty. The percentage of alcohol in wines and fruit juices shall he determined in such manner as the Secretary of the Treasury shall by regulation prescribe. _ ‘“°‘°‘°‘ 297. Ale, porter, and beer, in bottles or jugs, forty cents per gallon, but no separate or additional duty shall be assessed on the bottles or jugs; otherwise than in bottles or jugs, twenty cents per gallon. Mm °¤'***°'- 298. Malt extract, fluid, in casks, twenty cents per gallon; in bottles or jugs, forty cents per gallon; solid or condensed, forty per ceutum ad _ _ valorem. "”°">' —""""· “°‘” 299. Cherry juice and prunejuice, or prune wine, and other fruit juices not specially provided for in this Act, containing no alcohol or not more than eighteen per ceutum of alcohol, sixty cents per gallon; if containing more than eighteen per ceutum of alcohol, sixty cents per gallon, and in addition thereto two dollars and seven cents per proof gallon on the alcohol contained therein. Ginger ¤1¤·¤¤*~ 300. Ginger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol in plain green or colored, molded or
 * “'“"’· by law for the description of first proof; but it shall be increased 111