Page:United States Statutes at Large Volume 40 Part 1.djvu/331

 312 SIXTY-FIFTH CONGRESS. Sess. I. Ch. 63. 1917. W-“* “_{O‘g§_””‘"“‘ Act entitled “An Act toincrease the revenue, and for other purposes/’ approved September eighth nineteen hundred and sixteen, there s all be levied, assessed, collected, and paid in addition to the tax there1nim(posed, a tax equal to double such_tax, to be assessed, col- M 1- We l°°§’ 2%Pii§l¥l.‘{.‘2`ntEiE%°§§21€$*‘;§SE’§3“}?.%$2 by at producer wines. · · ` —*°‘“'**°¤°' *°x· thereof upon the day this Act is passed there shall be levied, assessed, collected, and paid an additiona tax equivalent to 10 cents per proof Ou mm M mw? gallon upon the grape brandy or wine spirits used in the fortification mg. of such wine, an an additional tax of 20 cents per proof gallon shall be levied, assessed, collected, and paid upon all grape brandy or vvéiiiiersipfiiits withlilrawn by 3 producer 05 sweet wings for the piipptcizg o o yingsuc winesan notsouse priortot epassageo ' , [ . Act. ak mhqum" Sec. 313,. That there shall be levied, assessed, collected, and paid- ,0§g;§>¤dri¤:g °¤‘¤°*$ (a) Upon all prepared sirups or extracts (intended for use in the ' manufacture or {production of beverages, commonly known as soft dj: g;¤¤1¤¤bY 1111*- drinks, by soda ountains, bottling establishments, and other similar peg, p_'m.;_ . places) sold by the manufacturer, producer, or importer thereof, if so sold for not more than $1.30 per gallon, a tax of 5 cents er gallon; iffso sold for mcg? thapf $1.301ain;l not mort; tha; $2 ger gallon, atltax o 8 cents perg on; ° so so or more an 2 an not more an $3 (per gallon, a tax of 10 cents per gallon; if so sold for more than $3 an ppt} more thai Sgper gallpln, a tax off15 cents per gzlllon; ang if . soso ormore an er a on,ataxo-20cents er on;an s¤ii°i“m"3s,€r£?° mm' (b) Upon all unfermenltedggrape juice, soft drinks gr agrtificial mind,3Q§§$_“°’°"""’°° eral waters (not carbonated), and fermented liquors containing less than one—half per centum of alcohol, sold by the manufacturer, pro- Gmw ale em ducer, or importer thereof, in bottles or other closed containers, and ’ upon all ginger ale, root beer, sarsa arilla, po, and other carbonated waters or averages, man actur an so y the man act1u·er, b of eg _ d ld) b h uf pioducer, or impprter of the cgflbomc alcid gas used in carbonating _ _ tesame,ata.xo lcent rg 0n;an ,,;§f*’“'“‘ “““°’““"" (c) Upon all natural mpuleral waters or table waters, sold lz? the Tax on sales by pro- producer, bottler, or importer thereof, in bottles or other close con- °“;°,;;f;f§ mums by tainers, at over 10 cents per gallon, a tax of 1 cent per gallon. mmmmumea. Sec. 314. That each such manufacturer, producer, bottler, or importer shall make monthly returns under oath to the collector of intemal revenue for the district in which is located the principal place of business, containing such information necessary for the assessment of the tpia and ath such times  in such :11a1;ne§·, gage the  sioner o terna evenue, wit the approv o the retary o the . Treasury ma by regulation prescribe. Carbcnlc and gas in ’ . . . ammsm. Sec. 315. 'lliat upon all carbomc acid gas in drums or other cond,E,§‘§§'{;_“l'°’ by pm tainers (intended for use   the manufacture oillproduction of car- 1*0% v·111¤- bonated water or other drinks) sold by the man acturer, producer { t or importer thereof, there shall be levied assessed ,_ collected, and paid M“'”‘"° "“"'”°“ ‘ a tax of 5 cents per pound. Such tax shall be paid by the urchaser to the vendor thereof and shall be collected, returned, ang paid to the United States by such vendor in the same manner as provided m section five hundred and three. °°"“l§$°$e§i'ccY,*?‘” TITLE IV.—WAR Tex ox Caoaas, Tonaooo, Arm Mlmornorunns nnnnor. S,;§§'{,‘,E‘“{§§,},,,f,”g’§,,,,‘Z§ Sec. 400. That upon cigars and cigarettes, which shall be manuergol 36 m factured and sold, or removed fo_r consumption or sale, there shall R. s.,'$eb. atm, p. be levied and collected, in addition to the taxes now imposed by ‘*fik;{,’;°d°d· existing law, the followingtaxes, to be paid by the manufacturer or gags. ug importer thereof: (a) on cigars of all descriptions made of tobacco,
 * " ‘ or any si*t1tute therefor, and weighing not more than three pounds