Page:United States Statutes at Large Volume 48 Part 1.djvu/358

 332 73d C ONGRESS. SESS. II. CH. 4. JANU ARY 24, 1934. of this Act, his license shall become void as of the date of becoming such bail. Reports by licensees SEC. 22 . (a) Each holder of a manufacturer's license shall, on or required. before the 10th day of each month, furnish to the Board on a form Poet, pp .654,656. to be prescribed by the Commissioners, a statement under oath, show- ing the quantity of each kind of beverages, except beer, manufactured during the preceding calendar month. Beverages shall not be con- sidered as manufactured within the meaning of this section and section 2 3 until t hey are r eady for sale. (b) Each holder of a wholesaler's or retailer's license shall, on or before the 10th day of each month, furnish to the Board on a form to be prescribed by the Commissioners, a statement under oath, show- ing the quantity of each kind of beverages, except beer, purchased by him during the preceding calendar month, and also showing the date of each such purchase, the name of the person from whom pur- chased, g iving the license number of the vend or, if li censed he reunder, and the quantity and kind of beverages in each such purchase. Tax rates. SEC. 23 . There shall be levied and collected by the District of Poet, pp. 654, 1014. Columbia on all beverages, except beer, manufactured by a holder of a manufacturer's license and on all beverages, except beer, pur- chased by the holde r of a whole saler' s or re tailer 's lic ense, except such beverages as may have been purchased from a licensee under wine gallon of wine. this Act, a tax of 35 cents for every wine gallon of wine containing more than 14 per centum of alcohol by vo lume, except champagne or any wine artificially carbonated, and at a like rate for any other C hampa gne, etc . quantity or for fractional parts thereof ; a tax of 50 cents for every wine gallon of champagne or any wine artificially carbonated, and at a like rate for any other quantity or for the fractional parts spirits. thereof ; a tax of 50 cents on every wine gallon of spirits, and at a like rate for any other quantity or for the fractional parts thereof ; Alcohol, and a tax of $1 .10 on every wine gallon of alcohol, and at a like rate Payment of taxes. for any other quantity or for the fractional parts thereof. The taxes imposed by this section shall be paid to the Collector of Taxes of the District of Columbia on or before the fifteenth day of each month for bev erages manuf acture d by t he hol ders of manuf acture rs' li censes or purcha sed by th e holders of whole salers' o r retaile rs' licen ses dur- ing the preceding calendar month, and such taxes shall be deposited in the Treasury of the United States to the credit of the District of Col umb ia. No tax shall be levied and collected on any alcohol exempt from tax under the laws of the Un ited States, or on any alcohol sold for nonbeverage purposes, in accordance with regula- tions promulgated by the Commissioners. If any Act of Congress shall hereafter prescribe for a Federal volume tax on alcoholic bever- ages under which a portion of said tax shall be returned to the District of Columbia, the taxes levied under this section shall not be collected after the effective date of such Act. Licen sees doin g bus i- SEC. 2 4 . No pers on holdin g a whole saler's o r retaile r's licen se shall ness outside of the Dis- trict. purchase any beverage, except beer or tax-free wines, from any manu- fact urer or wh olesa ler doing busi ness outs ide o f th e Dis trict of Columbia and not holding a license issued under the provisions of this Act, and transport or cause the same to be transported into the Distri ct of Columb ia for resal e, unl ess suc h whol esaler or re tailer has delivered to the Board a memorandum of the order for such beverages, in duplicate, on a form to be prescribed by the Board, one copy to be retained by the Board and the other copy to have noted thereon by the Board the fact of its delivery to the Board, which said l ast-me ntione d copy of sa id ord er shal l acco mpany the sh ipment Common carri ers . of said beverages to the licensed premises. This section shall not apply to beverages transported into the District of Columbia on club