Page:United States Statutes at Large Volume 48 Part 1.djvu/340

 314 73d C ONGRESS. SESS. II. CH.1. JAN UARY 11, 1934 . Still wines. SEC 6 . So much of section 611 of the Revenue Act of 1918, as 45, p 40, 8; U S .o, amended (relating to the tax on still wines) [U.S.C., Sup. VI, title Supp. Vu, p.633. 26, sec. 1300 (a) (1)], as reads : " On wines containing not more than 14 per centum of absolute alcohol, 4 cents per wine gallon, the per centum of alcohol taxable under this section to be reckoned by volume and not by weight " On w ines conta ining mor e tha n 14 per centu m and not exce eding 21 per centum of absolute alcohol, 10 cents per wine gallon ; " On w ines conta ining mor e tha n 21 per centu m and not exce eding 24 per centum of absolute alcohol, 25 cents per wine gallon ; "All such wines containing more than 24 per centum of absolute alcohol by volume shall be classed as distilled spirits and shall pay tax accordingly ." is amended to read as follows " On wines containing not more than 14 per centum of absolute alcohol, 10 cents per wine gallon, the per centum of alcohol under this section to be reckoned by volume and not by weight ; " On wines containing more than 14 per c entum and not excee ding 21 per centum of absolute alcohol, 20 cents per wine gallon ; " On wines containing more than 21 per centum and not exceeding 24 per centum of absolute alcohol, 40 cents per wine gallon ; Classed as distil led "All such wines containing more than 24 per centum of absolute cohoL if over 24 alco hol by volum e shal l be c lassed as dis tilled spiri ts and shall be Post, P. 315. taxed accordingly ." Sparkling wines, etc SEC. 7. So much of section 613 of the Revenue Act of 1918 [U.S .C. Vol. 40, p. 1110; Voi. 41,p.521; u »s.c., Sup. title 26, sec. 1300 (a) (2) ] as reads : supp. Vii, P. 633 . " On each bottle or other container of champagne or sparkling wine, 12 cents on each one-half pint or fraction thereof ; "On each bottle or other container of artificially carbonated wine, 6 cents on each one: half pint or fraction thereof ; " On each bottle or other container of liqueurs, cordials, or similar comp ound s, by what ever name sold or o ffer ed fo r sal e, c ontai ning sweet wine fortified with grape brandy, 6 cents on each one-half pint or fraction thereof ." is amended to read as follows " On each bottle or other container of champagne or sparkling wine, 5 cents on each one-half pint or fraction thereof ; " On each bottle or other container of artificially carbonated wine, 21/2 cents on each one-half pint or fraction thereof ; "On each bottle or other container of liqueurs, cordials, or similar compounds, by whatever name sold or offered for sale, containing sweet wine fortified with grape brandy, 21/ 2 cents on each one-half pint or fraction thereof ; "Any o f the forego ing ar ticles conta ining m ore th an 24 per centum of absolute alcohol by volume shall be classed as distilled spirits and shall be taxed accordingly ." Grap e brand y, etc ., SEC. 8. Section 612 of the Revenue Act of 1918, as amended (relat- for wine for tifi cati on . Vol . 40, P» 1110; ing to the tax on grape brandy and wine spirits withdrawn and used U.S.C ., Supp. VII, P » in the forti fication of wines) [U.S .C ., Sup . VI, title 26, se c . 1301], is amended by striking out" 10 cents per proof gallon " and inserting in lieu thereof " 20 cents per proof gallon " . Malt liquors, etc. SEC . 9. (a) Section 608 of the Revenue Act of 1918, as amended vol . 40, p 110 . ( relating to the tax on malt liquors) UU .S.C ., Sup . VI, title 26, see. us .c ., BUPA» VII. p ( relating [, ll , , 636 . 1330 (a) ], is amended by striking out " a tax of $6 .00 " and inserting in lieu thereof "a tax of $5.00 ". Tax on nonlnto aicat- (b) Subsection (a) of section 1 of the Act entitled "An Act to ing liquor . provide revenue by the taxation of certain nonintoxicating liquor,