Page:United States Statutes at Large Volume 42 Part 1.djvu/313

 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. 285 (d) The tax shall, without assessment by the Commissioner or TELEGRAPH eNQT¤¤¤· notice from the collector, be due and ayable to the collector at the ralfllflglilfiolgi. time so fixed for filing the return. Ifp the tax is not aid when due m;${°”1ty M “°°p°’y` there shall be added as part of the tax a penalt ofp 5 per centum, i together with interest at the rate of 1 er centum flor each full month, from the time when the tax became due. , TITLE I/I.—TAX ON BEVERAGES AND CONSTITUENT BEVERAGES """· PARTS THEREOF. Sec. 600. That subdivision (a) of section 600 of the Revenue Act l,l£$Fm°d Spirits in of 1918 is amended by striking out the Iperiod at the end thereof and By!-4°»P-11°5»¤ms¤d· mserting a colon and the following: " mfvided, That on all distilled Aamziomim on,it spirits on which tax is paid at the nonbeverage rate of $2.20 per §l,l,`(,‘§§*§§, t%°‘l§‘,,,,e§Qg proof gallon and which are diverted to beverage purposes or for use we m the manufacture or production of an article used or intended for use as a beverage, there shall be levied, and collected an additional tax of $4.20 on each proof gallon, and a roportionate tax at a like rate on all fractional parts of such proofp gallon, to be paid by the person responsible for such diversion." Bmw d . . Sec. 601. That section 605 of the Revenue Act of 1918 is amended v¤1.4o,l$.if¤ii;1f$tl2q{€¤d- by adding at the end thereof the following: "The process of extrac— °‘1_A_l,Sl,lul,, alcohol tion of water from high—proof spirits for the production of absolute §gg¤tgxfig:,*a¥;’°°*SPki¢S alcohol shall not be deemed to be rectification within the meaning of ` section 3244 of the Revised Statutes, and absolute alcohol shall not be subject to the tax imposed by this section, but the production of such absoliite lalcohol shgl oetiflndgr such regulations as lg1€79OID.II1lS— sioner, wit the a rov 0 e ecret, ma prescribe. . Sec. 602. Thatpflfom and after Janiilgy 1, {922, there shall be ilfzihixlyhisjllrliinelflsdlevied, assessed, collected, and paid, in lieu of the taxes imposed by *1* sections 628 and 630 of the Revenue Act of 1918-- C6m,,mmgm0,d (a) Upon all beverages derived wholly or in a.rt from cereals or by pmducemcc. ` substitutes therefor, containing less than one-hallf of 1 per centum of alcohol by volume, sold by the manufacturer, producer, or importer, a tax of 2 cents per gallon. _ _ _ _ _ Unmmmd mm (b) U on all unfermented fruit juices, in natural or slightly con- Juices. centrateg form, or such fruit juices to which su ar has been added (as distinguished from finished or fountain sirups§, intended for consumption as beverages with the addition of water or water and sugar, and u on all imitations of any such fruit guices, and upon all carbon- ,,,,t"’°“"°d "°"°" ated llievera es, commonly known as so t drinks (except those described in suihdivision (a)), manufactured, compounded, or mixed by the use of concentrate, essence, or extract, instead of a finished or fountain sirup, sold by the manufacturer, producer or importer, a tax of 2 centsuperigallon. _ _ szmemm. (c) Upon st drinks, containing less than one-half of 1 per centum of alcohol by volume, intended for consumption asbeverages in the form in which sold (except natural or artificial mineral and table waters and imitations thereof, and pure apple cider), sold by the manufacturer, producer or_ importer, a. tax 0 2 cents per gallon. Bottled mmm, 0, (d) Upon all natural or artificial muieral waters or table waters, t¤bl¤W¤w1’S· whether carbonated or not, and all imitations thereof, sold lily the producer, bottler, or importer thereof, in bottles or other close containers, at over 125 cents per gallon, a tax of 2 cents per gallon. F _Q Oummmm (e) Upon all finished or ountam sirups of the kinds used m manu- S,,_,,,S_ facturing, compounding, or mixing drinks commonly known as soft · drinks, sold b the manufacturer, producer, or importer, a tax of b0E1;;*dfg;$;>rg;g¥c<;·¤· 9 cents per galfhn; except that in the case of any such sn·ulpsintended to be used in the manu acture of carbonated beverages so d in bottles Or other closed containers the rate shall be 6 cents per gallon. Where d,}_j,{_°““g,‘g§‘;”‘,‘},‘,$,§,‘?_'}‘,}; any person conducting a soda fountain, ice cream parlor, or other ¤¤¤-