Page:United States Statutes at Large Volume 40 Part 1.djvu/327

 308 SIXTY-FIFTH CONGRESS. Sess. I. Ch. 63. 1917. '“* “°“” ”°'"° re ations for carry1ng' out the rovisions of this title and may Tm regllfire any corporation, partnership, or individual, subiect to the provisions of this title, to furnish him with such facts, data, and mforgatiglrg astlin his ju@ent are necessary to collect the tax imposed t ti e. · p§1§3“"'p'°°”m” ySm0. 214. That Title II (sections two hundred to two hundred and V°'·3°·PP-*°°°·‘°°’· seven, incluisiye) oi the Act ent}tl1eld_"An Agt to provide mcireaifld revenue to e ra theex enseso theincrease appropria ions or e Army and Nav; and tllfe extensions of fortificatlbns, and for other pu11;posles," applrgyed March third, nineteen hundred and seventeen, is ere re. ¤:a°iZ'&?f€ms¤§°hI.'°m Any Zmopuilt heretofore or hereafter paid on account of the tax imposed by such Title II, shall be credite toward the payment of the tax imposed by this title, and if the amount so paid exceeds the amlglunt Hf sucilh taxi the excess shall be refunded as a tax erroneously or' e a co ecte. irigflwqagf ESI vm, Sub€liv1§sion (1) of section three hundred and one of such Act of °mI§§g°§,;,md_ September eighth, nineteen hundred and sixteen, is hereby amended so that the rate of tax for the taxableuyear nmeteen hundred and seventeen shsill be ten peiéézgntum inste of twelve and one·half per centum, as therein rovi. mill? mm Imam L Subdivision (2) ofp such section is hereby amended to read as follows: "(2) This section shall cease to be of effect on and after January first, nineteen hundred and eighteen." Wn uieg smb Trrnn III.—WAn Tax on Bnvmzaens. mi§%$”Yi pw Sec. 300. That on and after the (passage of this Act there shall be ?$,°***¤P°'”°‘l·*°‘ levied and collected on all distille spirits in bond at that time or von. ésgiam. that have been or that may be then or thereafter produced m or i.?E?m°l°a&¤1,p.m, im rted into the United States, except such distilled spirits as are •¤*,$g•}°gb 3,,9 ms sulyfect to the tax provided in section three hundred and three, in r¤¢i»•vé¤z¤%· grligltiop to bgahe tax now imposeid by law, gl tax og1.10 (or, if wgthwn or vera ep osesor oruseint eman actureorpro uction of any artic%e usueld) or intended for use as a beverage, a tax of $2.10) on each proof gallon, or wine Biallon when below proof, and a proportionate tax at a like rate on fractional parts of such proof or gallop, todbe paid by the distiller or impprter when withdrawn, x mm an co ecte un er e provisions o existin aw. pelldinnasm ehlammz That in addition to the tax under existing law there shall be levied ”’""'“‘ and collected upon all uperfumes hereafter imported into the United States containing disti ed spirits, a tax of $1.10 per wine gallon, and Ccumcn at mm, a aplroportionate tax at a like rate on all fractions parts o such vgme um. 5 on. dSuch tax jail be collecilted by the clollecto]1; gfdcustoiéis and e site as intern -revenue co ections, im er suc es an reguls;tli§1ns gis the Conpxiihssiolrirear of Intemal Revenlpe, with the approval m o the ecreta o e asury may rescribe. uelnfzlgzlluuwmddm Sec. 301. Tlzt no distilled spirits Lprldduced after the passage of this Act shall be imported into the nited States from any foreign country, or from the West Indian Islands recentl acquired from Denmark (unless produced from groducts the  of such islands, ' and not then into any State or errito or trict of the United Admm, N, can- States in which the manufacture or sm of intoxicatiugsliquor is ¤¤¤¤¤¤v¤¤¤¤· prohibited), or from Porto Rico, or the Philippine Islan. qUnder such rules, regulations, and bonds as the Secretary of the Treasury may prescribe, the provisions of this section shall not apply to distilled spirits imtported for other than (1) beverglge purposes or (2) use in the manu acture or production of any arti e used or intended for use as a beverage.