Page:United States Statutes at Large Volume 38 Part 1.djvu/765

 746 SIXTY-THIRD CONGRESS. Sess. II. Ch. 331. 1914. R S M mg P Ether giianfity or gpg the fractggital plprrts lof adliagrel gutililptrized and - ,' " ‘_ ’ ‘ eiine y aw. section t ·y-t ee un e an t y-nine o & ;dm mk the Revised Statutes is hereby amended accordipglyz Provided That mwmmua. the additional tax  in this section on fermented ligluors stored in warehouse to which a stamp has been ailixed sh be assessed and collected in the manner now provided by law for the p"£gg;,g;**¥ "¤'¤P collection of taxes not paid Iboyi staénfps Prmczgdedl further, 'lghat uiptil ` appro riate stamps are repa an thestamps ereto ore used J3 denote the payrlient of the intemal—rex;enue tax on fermented liquor may be stamped or imprinted with a suitable device to denote the new rate of tax herein imposed, and shall be amxed to all pack- E of agesplontging suchhliquors on which téhe tax   thisidct ¤_ 1Sp8.1 . yperson avm possessiono unafHx_ am ere ore me issued for the payment of tire tax on fermented liquors shall present the same to the collector of the district, who shall receive them at the price paid for zggh stamps ibyghe purchase; gud islslusegntlieu thereof neworimrin stam a terateprovie int c. S°m'°‘°°‘ Sec. 2. llhat upon all still wines, domestic and imported, when sold or offered for sale or consum tion, there shall be levied and col- '*`“‘°‘**’°°“"· lected taxes as follows: On each lgottle containing one-fourth pint or less, one-fourth cent · on each bottle containirggfmore than one-fourth pmt and not more than one-half pint, one—h cent; on each bottle containinlg more than one-half pint and not more than one pint, 1 °“""°°'“"""“‘· cent; an on each bottle oontainmlglmore than one pint and not more than one quart, 2 cents; and on of wines in all other containers, not herein specially provided for, the tax shall be at the rate of 8 cents per n. m(§"E?.”§,§Z§€2€§§ "°"" _'l'E$l?upon all domestic    champagne and other sparkling wma, and upon all artiiicia y carbonated wines when sol or oiiered for sale or consumpfion, there shall be levied and collected '*“ °° "°“‘°‘- taxes as follows: Upon eac bottle containing one—half pint or less, 5 cents hilton   pollztle containing gage {Shan one-half pint Zigi} not more t one pm 0 cents · on eac tt containing more t one °‘h°’ °°°‘°*°°'$· pint and not more than one qinart, 20 cents; and on all other containers 1m o w ever name so or ""‘ °° "°“*°’· oiiered gr sale,,there shall be levied and collyected a tax on each bottle ’ containing not more than one-half_ pint, L} cents; more than onehalf pmt and not more than one pmt, 3 cents; more than one pmt Luge- commm. apdhnot morieztéhan one quglt, 6 cents; and on larger contamers a tax a erateo cents per on. S”“¥’°*°b°°m*°d· All of the taxes impose§I in the receding paragraphs of this section shall be paidtilfty stamps to be aéxed to each bottle or container in which such s ynnes, champagne wines, carbonated wines, liqueurs, gygfgggér H bum or cordials, or similar compounds are sold or offered for sale: Pro- •¢ nausea. ended, That when such  wines, champagne wines, carbonated wines, liqueurs, cordials, or similar comppunds, taxable under the provisionls of this secgaipnggre sold or de 'vereelll bydthe producpréiliipporter, or ea er in w ces e quantities to ot cr ea ers incu ° re tiiiers, manufacturing chemists, and druggists, the deziler receiving aiznd selling, or offering the same for sale or consumption to an person wu other than a dealer, shall aflix thereto the stamp? hereinbehire re- ¤,x,,,,l,",§”,§‘,,,,;'i’,‘*,§ scribed: And promdedfurtlner, 'l`hat the stamp tax erein imposed sliall °¤’P*· not be collected on any still wme used by any rectiiier, manufacturing chemist, or druggist in the manufacture of any_liqueur cordial, cg gzompound subyect to any internal—revenue tax imposed by this _ . c . ,,,§§§°,g”,;{‘“"°*°b° {Phe Commissioner of Internal lievenue shall cause to be prepared suitable and special stamps denoting the tax herein imposed to be aExed and canceled m such manner as he, with the approval of the
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