Page:United States Statutes at Large Volume 48 Part 1.djvu/42

 16 73d CONGRESS. SESS. I. CHS. 3, 4. MARCH 20, 22, 1933 . TITLE III AMENDMENTS TO LEGISL ATIVE AP PRO PRI ATI ON AC T, FIS CAL YEAR, 1933 Leg islat ive Act, fis cal SEC TIO N 1. Sections 407 and 409 of Title IV of Part II of the year 1933 . Vol. 47, pp. 414, 1519, Legislative Appropriation Act, fiscal year 1933, as amended by section amended. 17 of the Treasury and Post Office Appropriation Act, approved March 3, 1933, are amended to read as follows Executive orders to " SEC . 407 . Whenever the President makes an Executive order be transmitted to con- gress . under the provisions of this title, such Executive order shall be sub- Effective date . mitted to the Congress while in session and shall not become effec- tive until after the expiration of sixty calendar days after such trans- mission, unless Congress shall by law provide for an earlier effective Department reorgan- date of such Executive order or orders . ization, etc . 44 SEC . 409. No Executive order issued by the President in pursu- mi tt d` s within t`tw o ante of the provi sions o f secti on 403 of thi s title shall become effec- t' Vol. 47, p. 413. Live unless transmitted to the Congress within two years from the date of the enactment of this Act ." Approved, March 20, 1933. [CHAPTER 4.1 March 22,1933. AN ACT [H.R. 3341.] To provide revenue by the taxation of certain nonintoxicating liquor, and for [Public, No. 3 .] other purposes. Be it enacted by the Senate and House of Representativ es of the Revenue tax provi- United States of America in Congress assembled, Th at (a) there sions on certain nomn- toxicating li quo rs. shall be levied and collected on all beer, lager beer, ale, porter, wine, Post, Alcoholic 315,467. Alcoholic content. similar fermented malt or vinous liquor, and fruit juice, containing one-half of 1 per centum or more of alcohol by volume, and not more than 3 .2 per centum of alcohol by weight, brewed or manu- a ended4l' p 308, factured and, on or after the effective date of this Act, sold or U.S.C.,p. 853. removed for consumption or sale, within the United States, by what- Tax rate. ever name such liquors or fruit juices may be called, a tax of $5 for every barrel containing not more than thirty-one gallons, and at a like r ate for any o ther qu antity or for the fr actiona l part s of a barrel authorized and defined by law, to be collected under the provisions To be in lieu of pres- of existing law. The tax imposed by this section upon any beverage ent tax • shall, if any tax is now imposed thereon by law, be in lieu of such tax from the time the tax imposed by this section takes effect. Noth- hoHicgb1eog rt lower aleo- ing in this section shall in any manner affect the internal-revenue tax on beer, lager beer, ale, porter, wine, similar fermented malt or vinous liquor, or fruit juice, containing more than 3 .2 per centum of alcohol by weight, or less than one-half of 1 per centum of alco- Terms defined. hol by volume. As used in this section the term " United States " includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia. R.S. sec. 3244, p. 622. (b) Paragraph " First " of section 3 24 4 of the Revised S tatutes U.S.C.,p. 740. (U. S . C., title 26, sec . 202) is amended to read as follows Brower's tax on each " First. Brewe rs sha ll pay $1,0 00 in respec t of each b rewery . b`Postp .315 . Every person who manufactures fermented liquors of any name or Brewer defined. description for sale, from malt, wholly or in part, or from any sub- stitute therefor, containing one-half of 1 per centum or more of alcohol by volume, shall be deemed a brewer ." Laws not repealed. (c) Nothing in this Act shall be construed as repealing any 45, Vol.868. p. llos ; Vol. special tax or administrative provision of the internal revenue laws applicable in respect of any of the following containing one-half of 1 per centum or more of alcohol by volume and not more than 3 .2