Page:United States Statutes at Large Volume 40 Part 1.djvu/1128

 1110 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. MX ON “"““°ES· of alcohol after complete fermentation, shall be deemed to be wine within the meaning of this Act, and may be labeled, transported, and sold as "wine, ’ ’ <Lualiiied by the name 0 the locality where_ produced, and may be furt er qualified by the name of its own dpartrcular type S"'“°* “*“°"*°“”°“~ or variety: And prmmledfurther, That wine as define in this section PW ml may be sweetened with cane suvar or beet sugar or pure condensed " p` grape must and fortified under the proyrsrons of this Act, and_wrnes so sweetened hpr fortified shall be considered sweet wine within the meanin of t 's Act. "`“°“S“""i“°“· Sec.%i11. That upon all still wines, including vermuth, and all artificial or imitation wines or compounds sold as still wine, which are hereafter produced in or imported into the United States, or which on the day after the passage of this Act are on any winery 783 premises or other bonded premises or in_transit thereto or at any. i{§{;,§i’ p' customhouse, there shall be levied, collected, and paid, in lieu of the internal-revenue taxes now imposed thereon by law, taxes at rates as follows, when sold, or removed for consumption or sale: M°°h°H°"°°gm On wines containing not more than 14 per centum of absolute alcohol, 16 cents per wine gallon, the per centum of alcohol taxable under this section to be rec oned by volume and not by weight; On wines containing more than 14 per centum and not exceeding 218:1* centum of abso ute alcohol, 40 cents per wine (gallon; _ wmes containing more than 21 per centum an not exceeding _ 241pEr centum of abso ute alcohol, $1 per wine gallon; ,,,_E_,‘§”d§‘f,,§,f,{,‘§}‘g°h al h push wipes coizlitxflining lmorei tha1&1%!1Hp§r centum of Egaolute coo yvoumes becasse as `s'e spiritsan s pay tax according ly. ,,,§§$‘,§‘€’,;‘},‘§,’,,’§°,,,§'i,,f,’,§; Sec. 612. at under such regulations and official supervision and miwwyyiuswmn upon the giving of such notices, entries, bonds, and other security as the Commissioner, with the approval of the Secretary, may prescribe, any producer of wines degied under the provisions of this title, may withdraw from any fruit distillery or special bonded PWM warehouse grape brandy, or wine spirits, for the fortification of such Taxleviedon. wines on thedpremises where actually made: Promkled, That there shal1(be llevie { apld assessead against the producer of gucglr winesba tax in `eu o the intern —revenue tax now impose thereon y' lalw) of 60 cenézs per proof gaillfon of grapp brand)y or ylrinp spirits w enever with rawn and here ter so use b him in the orf cation of such wines during the preceding moiiith, which assemment Nommmpum shall be paid by him within ten mont s from the date_of notice ‘ thereof: rovided (further, That nothing contained in this section sglll be construg fas extempting anyfwines, cordialsé gigueumihor s ar compoun s rom the payment 0 any tax provide or in is title. wiiigsdii mmm; Sec. 613. That upon the following articles which are hereaftcf ppoducgd in or impcptelii irio the United States, or which on the dlay terte assaeo tis ctareonan wine remisesoroter bonded  or in transit thereto oryat anyiycrihtomhouse, there shgl be levied,depllected, and paid tglxes at rates as follows, when so, or remove or consum tion or s e: Champ°m°'°t°` On each bottle or other colitainer of champagne or sparkling Winé, Mmnmv Cmm_ 12 (prints plnbzilii 0ne—haBlf pint or fraction tiléerg; b ed _ me miss eac e or other contamer 0 art ci car onat wmv, mquws etc ML 6 cents on each one—half pint or fraction thereof ;y _ sei. ’ “On each bottle or other container of li ueurs, cordials, or similar compounds, by whatever name sold or difered for sale, containing sweet wine fortified with grape brandy, 6 cents on each one-half pint Iguana, mmm or fraction thereof. v¤i,;ze,pi7¤¤s. “The tax imposed by this section shall, in the case of any article upon which a corresponding internahrevenue tax is now imposed by law, be in lieu of such tax.