Page:United States Statutes at Large Volume 44 Part 1.djvu/1980

 TITLE 26.-·-eINTER mtw, to be paid by the distiller or importer when withdrawn, a and collected `unden the provisiens_ of existing law. . ·° (1) Until January 1, 1927, $2.20 on each proof gallon or wine gallon when below proof and a proportionate_ tax at a like rate on all fractional parts of such proof or wine gallon; A (2) On and after January 1, 1927, and until .Ian,ua_ry *1, 19%, $1.65 on esgh pmol gallon or wine gallon- when below preof and a proportionate tax at a like rate on all fractional perteef snob proof or wine gallon; and ‘ _ ° ‘ _ (3)* On and after January 1, 1928, $1.10 on eaclnproof gsllnn or wine gnllon when below proof and a proportionate ‘taxet e like r e on all fractional pertsot suelzr proof or yvme gallon. (éggnd after the enactment not . the Revenue Act of °· 1926,** en all distilled spirits which are diverted to beverage pnrposes or for use in the manufacture or production of. any article used or intended for use as a beverage there shall be levied and collected a tex oi  on each proof gallon or wine gallon when belo·w· proof, and a proportionate ftax. at u like rate on all fractional parts of such proof or wine gallon", to be paid by the person responsible for stichdlversion. It a tax et the rate_of'$2.20, $1.65, or. $1.10;.per proof onwine gallon has been paid upon suchddistilled spirits ajcredit of the tax so paid shall be allowed in computing the tax imposed  S this paragraph, - · _ (5); The internal revenue tax imposed by this subdivision upon distilled spirits heretofore or hereafter imported. into A the United States shall, nndér regulations prescribed by the Commissioner, with fthe approval of the Secretary, be collected. and {deposited me the same manner as other internal revenue taxes, except that such. collection and depositing shall be by. the ·eol.leetor of customs instead of by the collector of internal revenue. jSuch tax shall be in addition to any customs duty ‘ imposed under the Talfig Act of 1922 ’° or any subsequent Act. ` »‘(6) Distilled spirits smuggled or brought into theo United States unlawfully shall, for the purpose of this subdivision,. be held to beimported into the United States, and section 3334** of the Revised Statutes, asamended, shall be applicable to any sale thereof; _ ’ l j · ‘ ‘ ” ·. · {7) Whenanyadistilled spirits `ekported free of. tax and re- ' lmnorted in the original packages prior to January 1, 1926, are after the enactment of the neteque Act of 1926 " withdrawn from any internal-revenue bonded warehouse for ‘tax’ payment or for bottling in bond, an allowance maybe made tor actual loss by leakage or evaporation not exceeding one proof gallon as to each, cask or package of a capacity of not ims than 40 wine gallons for each period of six months or fraction thereof from. the date of omcial regauge after re-_ importation, and isnch dinilled`. spirits may be bottled; in accordance with the provisions of the Act of March 3,_ 1897,” entitled "A:a Act to allow the bottling ot distilled spirits in mnd," as amended. The allowance for lossw provided in this paragraph shall belmade subject to the conditions of section 59 of the Act of August 27, l.894,? entitled "An Act to reduce taxation, to provide revenue for the government, and (for other, pm·poees," as amended. ·. (R. S., _§ 3251; Feb. 24, 1919, c. 18, 5 500. (a),,40 Stat. 1105; Nov. 23, ,1921, c..136, { 600, 42 Stat. i 285; Feb. 26, 1926, c. 27, aa 900, 44 Stat. 104.)., ` Semen MS at Tide 26, •¤e¤&ed.——-Act Feb. 24, 1919, é.- 18, § 609 (e), 46 Stat.’11Q5, as amended, constituting { 245 of Title 26 et the Code, was. amended to read as above by 'Agt Feb. 26, , 1926, cited thereto. _ t _ 3 _ .· - `_ ’~°" Revenue _Act of 1926" constitutes this title of the appendix. _·¤·• The Tama Act oz 1922** is set out in Chapter 3 ot Title 19 of the Code. . ~ . ‘ ‘ .· T l n Section 3334 of the Revised Statutw is set out in § 262 of Titée 26 of the Code. A _ * _ · ‘ ¤‘1‘he Act ot Mar. 3,. 1897, is set out in .§$`*411 to 417, inclumve, of Title 26 ot the Code; · ‘ _ ‘ . esectien so or theact ot Aug. 27, 18§4, is set out in 5 407 or Title 26 of the Code. ‘ `

NAL. REVENUE 1966, .249a. Liens my distilleriew discharge.; certmcate.-——(s.) Any lien, under section 3%1 of ge Révised Smtutesf as amended, on any land or amy buildiugw th&I*90Ii’$]18.u be held po be extinguished; if (1) such Land apd building are no longer used {or distillery pm·p0é¢s,“and - (2) there is 410 cutmauding 1iz§·_ bility- for taxes dr penalties impésed by law o¤‘ the distilled spirits produced therein, and (3). uc•.1itigati0¤ is pending in respect of any such tax or penalty. l J · I » `. _ (b) Any.pcfscm claiming any interest in any mich land 0;- building gpay apply 1 to the c0lla·ct0i· for a d¤Iy__ack1wwIegdged écrtiiicutef to the effect thht such lien. is discharged and, it the Coxjimissipner determines `thdt any Such Hen is extinguished, .thé éollextor shall issue such cartiéchté, and any such ce:ti§· cater may bc1;‘ec0`rded. (Feb.-. 26, 19%, c. 27, { 902, 44 Stat. New section. _, _  _ BONDED WAREHOUSES;_ ’ INCLUDING 'QDISTILLERY · WAREHQUSES, 'SPECIAL WABEHQUSES FOB FRUIT BRANDYQ ’AND GENERAL BONDED WAREHOUSES ° 420; Removgl df distilled, spirits   another 'vrsrdmusc for concentration ; b0ttlin‘g in bdnd in `W§l’¢h0{l8€‘t0‘ wh+ich‘remm§éd$— ` I §ectio¤ 428 of Title 26 :epe•ted;——Tha. statixtory `pméisicé eonsfi- · tuting § 420 of Title 26 of gh; Code was repeated in xhe Treasury and Post "Oifncg Departments Apprqpriailop Act of Mar. 2, ISQS, c. 43, {1,*44 Stat. 143. _ “ · _'    QENATURED "'ALCOHOL 490. Forfeitcd air abandoned ppirits; sale for deuataratkm;  _t8X.—···NOCWitl°l$[§ll1diHg théprcvisions of section.3334 of the Rc· . vised_ Statutes,"‘ as amended, `01·`sé€·ti0;1 492 of the Tarm Act ` .qf 1922," apy.‘dis¤11éd spirits forfeited or abandoned tb the  United. States may be sold, ih such caSes_ ésthe Cbmmissicnér 0f'II1t€`l.‘Dfl.l Revenue may by -regulation `pmvidc, fo "the °p:<>· prietor of any industrial alcohol plant for denaturation, er `redistillation and denaturation, without the payment of thé 'iI1t€1‘I1&l#I'€VélI\l€ tax thereon. (Feb. 26,*1926; c. 27, § 901, 44 Stat. 105_.°)_ _ " ` -, New section. Chapter 6;-—-FERMENTED LIQUORS. Seé. _ · ·    X 506:1. Tax on cex•eul·bcvepages.· [New.} l , 506b.`·Rcturns’; payment ot t:1§;_ penalty f¤r_-nnbpaymept when Kdae. . 4[New.] - - _  _   _ _ V. , 506a. Tax on cereal bcverages;———There shall be levied, a~ sessed, collected, and paid upmj gil. beverages denfived wholly op in part from cereals or substitutes th<~;refor,* and °c0umin- _iug less than one-hdl! of.1 per centum df alcohél by volume, sold by the manufacturer, p£·0ducer," or importer, ia tax. nt mee tenth of 1 cent per gallon or fraction thereof. (Féb. 26, 1926; c. 27, 5 903, 44 Stat. 10Q.) ‘ V · New section. _ · 506b. Returns; payment iof tax; penalty fa: ncnpaiment whén` due.-—(a) Each manufacturer, producer, crdmmrter of any of the beverages wmumcrated in section 903"'··shallime1ké monthly returns under oath in duplicate and pay the taxes im- in' respect of sinch bevemgw by such _ section `t0‘ the. c0l·» lector {qt the district in which is located tim principal place ¢>t'_· business. Such returns shall contain —such information- neces- sary for the asséssmentfof the tax, and sgml} be madétat such " i ”Secti0¤ 3251 of the Revised Statutes isusct out in §§ 245 and 249 ”0f Title 26 of the Code, — · _ g _ ‘ ,` _; ‘ __*‘ Section 3334 ot the Revised Statutes coustigptcs { 262 of Title 26 of the Code. . · _ ~, . Cusmws Drums. J `· · · » — P Segtiop 903, mentioneq in the text, cgugtitutes § 506:1 of this title ot the appendix. ‘ · · I ‘ ·
 * Section 492’ot the'Tnri¤ Act of 1*322 constitutes § 36; of Tide 19,