Page:United States Statutes at Large Volume 48 Part 1.djvu/681

 73d C ONGRESS. SESS. II. CH. 181. APRIL 30, 1934 . 655 Ion ; (4) and a tax of $1 .10 on every wine-gallon of alcohol, and a Alcohol . propor tionate t ax at a l ike rate on all fr actional parts of such gall on. "(b) Said taxes shall be collected by and paid to the Collector of tord ivisi on nofcedit. Taxes of the District of Columbia and shall be deposited in the Treasury of the United States to the credit of the District of Columbia. "(c) Said taxes shall be collected and paid by the affixture of a affxtnere of simaps on stamp or stamps secured from the Collector of Taxes of the District container. of Columbia denoting the payment of the amount of the tax imposed by thi s Act upon s uch be verage, such affixt ure to be up on the imme- diate container of the beverage, unless the Commissioners shall by regulation permit otherwise. "(d) The Collector of Taxes of the District of Columbia shall niS tadby to b e lu furnish suitable stamps, to be prescribed by the Commissioners, denoting the payment of the taxes imposed by this Act, and shall by the sale of such stamps at the amounts indicated on the faces thereof cause the said tax es to be collecte d . "(e) Upon beverages manufactured in the District of Columbia Beve rage s of loca l by a, manufacturer licensed under this Act, the stamps required m anufacture. by this Act shall be affixed before the removal of the beverage from the place of business or warehouse of the said manufacturer for delivery to a purchaser. Upon beverages except taxable light wines,- without the District . imported or brought into the District of Columbia by any whole- saler licensed under this Act, the stamps required by this Act shall Stamp requirements . be affixed before the removal of the beverage from the place of busi- ness or warehouse of the said wholesaler for delivery to a purchaser upon taxable light wines imported or brought into the District of. Taxable light wines orought into the Dis- Columb ia by any wh olesal er lic ensed under t his Ac t, the said stamps trict. shal l be affix ed wi thin twen ty-fo ur h ours (excl udin g Sun day f rom the count) after the wines are received at the licensed premises of the wholesaler and before said wines are sold by such wholesaler. Upon bever ages purc hased outs ide the D istri ct of Col umbia by a ny loO uti ep urr ch ase sby l licensees. retailer licensed under this Act, the stamps required by this Act shall be a ffixe d wi thin twent y-fo ur ho urs ( exclu ding Sund ay fr om the count) after the beverage is received at the licensed premises of said retailer and before said beverage is sold by such retailer. "(f) No person shall use or cause to be used for the payment of Reuse of stam ps pro . any tax imposed by this Act a stamp or stamps already theretofore hibited. used for the payment of any such tax . "(g) No tax shall be levied and collected on any alcohol exempt n Tax -fr ee g n p rf or from tax under the laws of the United States, or on any alcohol sold for nonbeverage purposes by the holder of a manufacturer's or whol esaler 's lic ense, in acc ordanc e with the re gulati ons pr omul- gated by the Commissioners. "(h) If any Act of Congress shall hereafter prescribe for a Fed- if Local other h dra ti eral volume tax on alcoholic beverages under which a portion of tamed. 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 said Act . "(i) The possession by any licensee of any beverage after its si Enforcement provi. removal from the licensed premises of a manufacturer or whole- saler within the District of Columbia or after twenty-four hours (Sunday being excluded from the count) after its receipt from outside the District of Columbia, upon which the tax required hay not been paid, shall render such beverage liable to seizure wherever found, and to forfeiture by the District of Columbia. And the absence of the proper stamps from any container (or wrapper if prima facie evidence mps such be permitted) after the time at which the affixture of the stamp nonpayment. is required by this Act shall be notice to all persons that the tax