Page:United States Statutes at Large Volume 46 Part 1.djvu/683

 040 SEVE NTY-FI RST C ONGR ESS. SEss. II. Cr3. 497 . 1930 . SCHEDULE 8 . PAR. 807. Berries and fruits of all kinds, prepared or preserved s pirits , wines, and i other beverages. n any manner, containing one-half o f 1 per ce ntum or mor e of B err ies and fru its alcohol shall pay in addition to the rates provided in this title $5 prese rved. per proof gallon on the alcohol contained therein. S oft dr inks . PAR. 808 . Ginger ale, ginger beer, lemonade, soda water, and simi- lar beverages containing no alcohol, and beverages containing less than one-half of 1 per centum of alcohol, not specially provided for, 15 cents per gallon. M ineral waters. PAR. 809. All mineral waters and all imitations of natural mineral waters, and all artificial mineral waters not specially provided for, 10 cents per gallon. Duty on bottles. PAR. 810. When any article provided for in this schedule is imported in bottles or jugs, duty shall be collected upon the bottles or jugs at one-th ird the rate prov ided on the bott les or ju gs if im ported empty or separately. D eter mina tion of PAR. 811 . Each and every gauge or wine gallon of measurement proof. shall be counted as at least one proof gallon ; and the standard for determining the proof of brandy and other spirits or liquors of any kind when imported shall be the same as that which is defin ed in As certainme nt by the laws relating to internal revenue. The Secretary of the Treas- distillation, etc' ury, in his discretion, may authorize the ascertainment of the proof of wines, cordials, or other liquors and fruit juices by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations. Minimum rates on PAR . 812 . No lower rate or amount of duty shall be levied, collected, distilled spirits. and paid on the articles enumerated in paragraph 802 of this schedule Anne, p .639. than that fixed by law for the description of first proof ; but it shall Increase for greater be increased in proportion for any greater strength than the strength streng th. of first proof, and all imitations of brandy, spirits, or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be Pr oviso. represented, and in no case less than $5 per proof gallon : Provided, Retaliatory forfei- That any brandy or other spirituous or distilled liquors imported in tore. any siz ed cask, bottle, jug, or other pac kage, of or from any coun try, depende ncy, or province under wh ose laws similar sized cas ks, bott les, jugs, or other packages of distilled spirits, wine, or other beverage put up or filled in the United States are denied entrance into such country, dependency, or province, shall be forfeited to the United St ate s. No bre aka ge, etc ., allowan ce PAR 813 . There shall be no constructive or other allowance for . breakage, leakag e, or dam age on w ines-, l iquors, c ordials, or disti lled Exception, if verified spirits, except that when it shall appear to the collector of customs injury, in transit. from the gauger's return, verified by an affidavit by the importer to be filed within five days after the delivery of the merchandise, that a cask or package has been broken or otherwise injured in transit from a foreign port and as a result thereof a part of its contents, amounting to 10 per centum or morn of the total value of the contents of the said cask or package in its condition as exported, has been lost, allowance therefor may be made in the liquidation of the duties. Internal revenue per- PAR. 814. No wines spirits, or other liquors or articles provided for mits for imports with , one-half of 1 per cent in this schedule containing one-half of 1 per centum or more of a lcohol Ante, content. alcohol shall be imported or perm itted en try excep t on a p ermit iss ued therefor by the Commissioner of Prohibition, and any such wines, spirits, or other liquors or articles imported or brought into the United States without a permit shall be seized and forfeited in the Pro viso. spir its fo r fort i- fying same manne r as for o ther viola tions of t he cu stoms laws : Pro vid ed, Pro vid ed, fying wines. That high-proof fruit spirits made in distilleries connected with wineries for use in the fortification of wines, may also be withdrawn and used, under the same laws and regulations applicable to the withd rawal and use o f alc ohol for a ll no n-bev erage purp oses.

�