Page:United States Statutes at Large Volume 40 Part 1.djvu/1134

 1116 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. TAX ON ¤E“¤*·*°¤¤~ tendent of any brewery or bottling house who removes, or connives at the removal of, any fermented iiiluor through a pipe line or conduit, without payéneint of the tax tbereon,h<£·lw%vhri_> glttclpntplits fin any nne to defrau the revenue as a ove, s o 61 a e quors $2de by and for him, and all the vessels, utensils, and apparatus _ used in making the same." . _ _ ,'i°Lx.?I§_s§°$_d°pkS` Sec. 628. That there shall be levied, assessed, collected, and paid in lieu of the taxes imposed by sections 313 and 315 of the Revenue Act of 1917- Etgfld by p‘°d°°°" (a)_ Upon all beverages derived wholly or in part from cereals or be§°*“°d °°'°°‘ substitutes therefor, and contaming less than one·half of one per centum of alcohol, sold by the manufacturer, producer, or importer, other $0,, drmn  battles or ptherhghised copgamexg, a tax aeliiuuryfalent 218115 per centum o the rice or w c so so ; an upon ermen grape ]u1ce, inger Idle, root beer, sarsaéparilla, pop, artificial mineral waters (cargogateill or npt (·:rarbonatel(£,botheif carbolpfated waters gr beverages, an other so t, so y the man acturer, pro ucer, or 1m- porter, in bottles or other closed containers, a tax equivalent to 10 per centum of the price for which so sold; and N§*w“‘Q,°1,c,s‘]“*””°' °‘ (b) U n all natural mineral waters or table waters, sold b the mi P9 , , (IY producer, bottler, or importer thereof, in bottles or other close containers, at over 10 cents per ugallon, a tax of 2 cents per gallon. b§f,§’§‘,§{,‘}Y '°"“"'“ ‘° Sec. 629. That each man acturer, producer, bott er, or•1mporter of any of the articles enumerated in section 628 shall make monthly returns under oath in duplicate and pay the taxes imposed 111 respect to such articles by such section to the collector for the distr1ct in which is located the fprincipal place of business, containing such infgrmatiog necessary ogh tha assessment of thehtaif; and at sigfh an in suc manner as e ommissioner, wit the approv o e Secretary may by regulation prescribe. . P"Y""“‘· The tazi shall, without assewment by the Commissioner or notice from the collector, be due and payable to the collector at the time so tiP¤¤¤·11y¢¤f<>rvi<>1¤· fixed for  the return. If the tax is not paid when due, there °°°' shall be adde atsh part of pho tax a penalpy of 5hI;?l151CBI1l'»\1I1I:, Fogethleg with interest at e rate o 1 per centum or eac mont rom Sl t M { tinge when thriilfax becarnie ldfue. M h han L I _0d ,,,,j‘S“ “ “ °‘”‘j nc. 630. at on an ter a. 1 1919, there s e eV1, l¤r¤.@¤¢icHmm pu assessed, collected, and paid a. tax of 1 cent for each 10 cents or fr&c— tion thereof of the amount paid to anyliperson conducting a soda gcgxnlggin, icacrieamknparlor, or pther si ar placedgfi busmessh fort; n common y own as so t , compoun or mixe a. suleh plici of busipessk cp fgr ic3r<;rei{am,hice-crearr; spldasg sundacs, pg ot ers `ararticeso oo or `n w enanyo thea ovearesoz on or after such date for consumption in or in proximity to such c,,§§§fb’° by *""‘ place of business. Such tax shall be paid by the purchaser to the vendor at the time of the sale and shall be collected, returned, and pa1d_to the United States by such vendor in the same manner as TAX °§,B‘f§,;§§’ """ TITLE VII.—TAX ON CIG§RS, TOBACCO, AND MANUFAC- TURE THEREOF. mriiiiilxiiiiiuii siifsigi Sec. 700. (a) That upon cigars and cigarettes manufactured in or R S 3394 M iacpurerdor utlxiportgr, 013 remgveddfor plonsumption or sale, therie Shall · ··“f°· ·¥’· `» e evie co ecte, an pai un er the provisions of exist' aw, U1 ammli.312- lieu of tlie internal-revenue taxes now imposed thereon blyllaw, the , following taxes, to be paid b the manufacturer or importer thereofnsces. . . ,Y P , Cigars. On cigars of all descriptions made of tobacco, or any substitute Small- therefor, and weighing not more than three pounds per thousand, $1.50 per thousan ;
 * "“‘» *’· **03- provided in section 502.
 * ’°"*"· imported 1E1l?O the United States, and hereafter sold by the manu-