Page:United States Statutes at Large Volume 44 Part 2.djvu/144

 ll}4 SIXTY-NIN’l`I··l. (YONGRESS. Sasa. I. C11. 27. 1926. r;;p;i»;¤>H=;gi¤}ji_,;§,¤> Zl‘i',l7I.i·} ]`X.~.~TAX ON SPIRITS AND CEREAL 4 . M I aj  M `mmm zrax on iv<*rr1.i.i:i> srimrs ""l‘"""  Sec. 900. Sgbéiivision (ind of section glg of the Revenue Act of _ __ V, 1918 as amen e ,is amene to read as 0 ows: iiiiilghmiif iX?§lL}il(H "S1·:0. 600. (a) There shall be levied and collected on all dis-  ""’¤*“¤ “‘“h* tilled spirits now in bond or that have been or that may be here- W. M X __0_ after produced in or imported into the United States, in lieu of am¤§s,i_" l' " “’ the internal—revenue taxes now imposed thereon by law, an internal- Rp, _ revenue tax at the following rates, to be paid by the distiller or ”`“‘ importer] when withdrawn, and collected under the provisions of - _,, , , existin aw: ‘1·~r’r‘·**¤*·"’—’?·, ."(1)gUntil January 1, 1927, $2.20 on_each proof gallon or wine ri ggllfon whenlbelow pgoofhand afproportionafie tax at a like rate on .    _,. . a ractiona arts o suc roo or wine ra on· h°'"i""l“"y)’1m' "(2) On anld after J anuiiry 1, 1927, aiid until January 1, 1928, $$1.65 on each proof gallon or wine gallon when below iroof and a proportiongte tax sg a like rate on all fractional parts of such proof or wine a on; an ,,,?‘f,?§`§_‘°‘"” Ja"` "(3) gn and after January 1, 1928, $1.10 on each proof gallon or wine gallon when below proof and a proportionate tax at a like T Y _1 i__ t i { rate on all fractional parts of such proo or wine gallon. b,,tZ?sgLp{,;;,i°;§,$i,t,? "(4) On and after the enactment of the Revenue Act of 1926, on all distilled spirits which are diverted to beverage purposes or for use in the manufacture or production of any article used or intencgeél for use ag a bevpragg there shall behlevietil anal) pollected gi tax 0 6.40 on sac i roo a on or wine ra on w ien e ow roo, and a proporticnateptax att; a like rate oii all fractional paiits of ,_WM {www mr suc? Iéroof or wig? galgon, tp ge paiple by;  respoi‘§ili§ for M ,,;,,,,d,, ,,,;,;_ suci iversion. a ax a ie ra o. , .>o, or. . er proof or wine gallon has been aid upon such distilled spirit? a credit of the tax so paid shall be allowed in computing the tax H W W imposed by this paragraph. States shall, under regulations prescribed by the Commissioner, with the approval of the Secretary, be collected and deposited in the same manner as other internal revenue taxes, except that such mmom to my collection and depositing shall be by the collector of customs instead iepglaxiyb W pf bygthe collecfor ofiipternal regenutgi Sigchitairéhglltbef ipgggdi- ‘ ‘ " ion any cusoms u y impose un er e ari c o . or i any subsequent Act. ,,,§}§,“§,§§ °,,‘g*b§ "(6) Distilled spirits smuggled or brought into the United States v¤§$_ unlawfully shall, or the (purpose of this subdivision, be held to be iz. s., see. am, p. imported into the Unite States, and section 3334 of the Revised 6*9* Statutes, as amended, shall be applicable to any sale thereof. w;§,§l§’§§,$,‘Q,‘§°’g§’°§§,,‘;j} "(73 VVhen any distilled spirits exported free of tax and reim- gg;3¤g)rg)igm$g frm porte in the original packages prior to January 1, 1926, are after the ` enactment of the Revenue Act of 1926 withdrawn from any internal- revenue bonded warehouse for tax payment or for bottling in bond, an allowance may be made for actual loss by leakage or evaporation not exoeedgng oxpe prtphof gpllon as toueachfcask ol: package fof a capacity o not ess an 0 wine a ons · or eac riod 0 six months or fraction thereof from the gate of oilicial reggiige after re— "°l·2°#¥’·°”°· importation, and such distilled s irits may be bottled in accordance with the provisions of the Act of) March 3, 1897, entitled ‘An Act to C°¤‘*“‘°¤$~ allow the bottling of distilled spirits in bond,’ as amended. The
 * aa{}.;`{Aa·¤`»{i"v.·Iva "(5) The internal revenue tax imposed by this subdivision upon
 * Q_i§,,§‘ **1 "“l"’"°d distilled spirits heretofore or hereafter imported into the_Un1ted