Page:United States Statutes at Large Volume 36 Part 1.djvu/64

 40 SIXTY·FIRST CONGRESS. Srss. I. Ch. 6. 1909. Svumumz H. re1af to internal revenue: Provided That it shall he lawful for ¤zif$¥i;’ve'rdgi1ei;—d•i]¤°i the gretary of the Treas, in his, discretion, to authorize the- aseertainment of the proofliifiwines, cordials, or other liquors, by bxming eg;°°‘ distillation or otherwise, in cases where it isiinpracticable to ascer- — ’ tain such proof by the means prescribed by existing law or regulations: F°'f°““"’“‘ And provided further, That any brandy or other spirituous or distilled liquors imported in any sized cask, bottle, jug, or other packages, of ognflrom anyl coupgryimdependency, or ptrlqvince ilgnder wihoge tlaws s` °ar size cas, ttes,j ,oro er ac ageso 1s1e spirits, wine, or other beveragelgiit up or filledp in the United States are denied entrance into such country, dependency, or province, Mmmm sim shall be forfeited to the United States; and anty brandy or other spirituous or distilled liquor imlported in a cask o less capacity than ten gallons from any country s all be forfeited to_the United States. U°“‘P°““"'· 302. On all compounds or preparations of which distilled spirits are a component part of chief value there shall be levied a duty not less than that imposed upon distilled spirits. °°"“°‘“· °*°· 303. Cordials, liqueurs, arrack, absin the, kirschwasser, ratafia, ‘ and othefspirituous beverages or bitters of all kinds, containing spirits, and not specially provided for in this section, two dollars an _ _ sixty cents er proof gallon. Mmmm "“*”· 304. No lldwer rate or amount of duty shall be levied, collected, and aid on brandy, spirits, and other spirituous beverages than that ct};ge¥f°'“°¤¤°° i“‘ fixed) by law for the description of first proof; but it shallibe increased in prolportion for any greater strength than the strength of first proof, and a imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of dliity provided for the genuine articles respectivel intended to be represented, and in no case less than one dollar amiseventy-five cents per gallon. BW '“'¤· 305. Bay rum or bay water, whether distilled or compounded, of first (proof, and in proportion for any greater strength than Bret proof, _ one ollar and seventy-five cents per ghilgm. _ SP¤‘¤¤¤¤ www- 306. Champagne and all other spar g wines, in bottles containing each not more than one quart and more than one pint, nine dollars and sixty cents per dozen; containing not more than one pint each and more than one-half pint, four dollars and eighty cents per dozen; containing one~half pint each or less, two dodars and forty cents per dozen; in bottles or other vessels cont_aining more than one quart each, in addition to mne dollars and sixty cents per dozen bottles, on the quantity in excess of one quart, at the rate of three dollzgs ger gallon; but no separate or additional duty shall be levied on the ott es. 5**** Wi¤¤¤· 307. Still wines, including gin er wine or ginger cordial, vermuth, and rice wine or' sake, and simiiiir beverages not s ecially provided for in this section, in casks or packages other than bottles or jugs, if containing fourteen per centum or less of absolute alcohol, forty-five cents per gallon; if containing more than fourteen per centum of absolute alcohol, sixty 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-fbur bottles or jugs containing each not more than one pint, one dollar and eightv—five cents per case; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of six cents per pint or fractional part _ thereof, but no separate or additional duty shall be assessed on the $TQ{§§§’;w,,,,,_ bottles or jugs: Promkied, That any Winesyginggy CO,-dia] O,. Vermuth imported containing more than twenty-four per centum of alcohol ji shall be classed as spirits and pay duty accordingly: And provided b,;gyé;f’;§*;’}°€ ‘°'fm·the1·, That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, hquors, cordials, or distilled spirits. W mes, cordials, randy, and other spirituous liquors,