Page:United States Statutes at Large Volume 47 Part 1.djvu/289

 72d CONGRESS. SESS. I. CH. 209. JUNE 6, 1932. 265 (2) Upon unfermented grape juice, in natural or concentrated MANUFACTURERS' form (whether or not sugar has been added), containing 35 per orapejuice centum or less of sugars by weight, sold by the manufacturer, Rate. producer, or importer, a tax of 5 cents per gallon. (3) Upon all unfermented fruit juices (except grape juice), Fruit Julc& in natural or slightly concentrated form, or such fruit juices to which sugar has been added (as distingui shed from finished or fountain syrups), intended for consumption as beverages with the addition of water or water and sugar, and upon all imitations Imitations, carbon. of any such fruit juices, and upon all carbonated beverages, com- a rea bev erag es, etc • monly known as soft drinks (except those described in paragraph (1) ), manufactured, compounded, or mixed by the use of con- centrate, essence, or extract, instead of a finished or fountain syrup, sold by the manufacturer, producer, or importer, a tax Rate. of 2 cents per gallon. (4) Upon all still drinks (except grape juice), containing less If containing alcohol. than one-half of 1 per centum of alcohol by volume, intended for consumption as beverages in the form in which sold (except natural or artificial mineral and table waters and imitations thereof, and pure apple cider ), sol d by the ma nufact urer, produc er, o r impo rter, Rat e. a tax of 2 cents per gallon. (5) Upon all natural or artificial mineral waters or table waters, W Min~ and ta ble whether carbonated or not, and all imitations thereof, sold by the producer, bottler, or importer thereof in bottles or other closed containers, at over 121/2 cents per gallon, a tax of 2 cents Rate. per allon. (61 Upon all finished or fountain syrups of the kinds used in Fountain syrups, etc . manufacturing, compounding, or mixing drinks commonly known as soft drinks, sold by the manufacturer producer, or importer, a Rate . tax of 6 cents per gallon ; except that in tie case of any such syrups tof s ld to manufac- intended to be used in the manufacture of carbonated beverages sold in bottles or other closed containers the rate shall be 5 cents per gallon . Where an person conducting a soda fountain ice when manufactured g for soda fountain, etc ., cream parlor, or other similar place of business manufactures any business . syrups of the kinds described in' this paragraph, there hall be levied, assessed, collected, and paid on each gallon manufactured and used in the preparation of soft drinks a tax of 6 cents per gallon ; and where any person manufacturing carbonated beverages manufactures and uses any such syrups in the manufacture of carbonated beverages sold in -bottles or other closed containers th ere sh all be levie d, as sessed, coll ected, and paid o n each gallo n of such syrups a tax of 5 cents per gallon. The taxes imposed by Exception. this paragraph shall not apply to finished or fountain syrups sold Au te, p. 260. for use in the manufacture of a beverage subject to tax under paragraph (1) or (4), nor to any article enumerated in section 601 (c) (3). (7 Upon all carbonic acid gas sold by the - manufacturer, pro- Carbonic aci d gas . ducer, or importer, or by a dealer in such gas, to a manufacturer of any carbonated beverages, or to any person conducting a soda f ountai n, ice crea m parl or, or other simil ar pl ace of busin ess, a nd upon all carbonic acid gas used by the manufacturer, producer, or importer thereof in the preparation of soft drinks, a tax of 4 cents per pound . (b) Each manufacturer, producer or importer of any of the Q...M~`hly returns re articles enumerated in subsection (a) and each person who sells carb onic acid gas to a man ufac turer of carbo nate d be verag es o r to a person conducting a soda fountain, ice crea m parlor, or other