Page:United States Statutes at Large Volume 49 Part 1.djvu/1997

 1 952 74 TH C ONGRESS. SESS. II. CH. 830. JUNE 26, 1936. bon ded w inery prem ises, but only in a separ ate d epart ment there of having no interior communication with any other department or Supervision regula- tions part of such premises, under such supervision and in accordance with . such regulations as the Com missioner of Internal Revenue, with the ap roval of the Secretary of the Treasury, shall prescribe ." U. vo1 .S .4o, C., p .p .1110 . 1184~c) So much of section 611 of the Revenue Act of 1918, as . amended (relating to the tax on still wines) (U. S. C., 1934 ed., title 26, sec . 1300 (a) (1) ), as reads : Tax on still wines . "On wines containing not more than 14 per centum of absolute al cohol, 10 cents per wine gallo n, th e per cent um of alco hol u nder this section t o be reckoned by volume and not by weight ; "On wines containing more than 14 per centum and not exceeding 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 ;" is amended to read as follows "On wines containing not more than 14 per centum of absolute alcohol, 5 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 centum and not exceeding 21 per centum of absolute alcohol, 10 cents per wine-gallon ; "On wines containing more than 21 per centum and not exceeding 24 per centum of absolute alcohol, 20 cents per wine-gallon P988 .4Qp.1110;Amte, (d) Section 613 of the Revenue Act of 1918, as amended (U . S . C ., S Pp s. c., P. 1164; 1934 ed., title 26, sec. 1300 (a) (2) ; U. S. C., 1934 ed., Supp. I, title 26, sec . 1300 (a) (2)), is amended to read as follows : Tae on sparkling "SEC . 613 . (a) Upon the following articles which are produced in wines, etc ., on bonded premises, when sold or or imported into the United States, after the date of the ena ctment removed, etc . of the Liquor Tax Administration Act, or which on the day after such date are on any winery premises or other bonded premises or in transit thereto or at any customhouse, there shall be levied, collected, and paid, in lieu of the internal-revenue taxes imposed thereon by law prior to such date, taxes at rates as follows, when sold, or removed for consumption or sale "On each bottle or other container of champagne or sparkling wine, 21/2 cents on each one-half pint or fraction thereof ; "On each bottle or other container of artificially carbonated wine, 11/ 4 cents on each one-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, citrus-fruit wine, peach wine, cherry wine, berry wine, apricot wine, or apple wine, fortified, respectively, with grape brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, or apple brandy, 11/ 4 cents on each one-half pint or fraction thereof ; "Any of the foregoing articles containing more than 24 per centum of absolute alcohol by volume (except vermouth, liqueurs, cordials, and similar compounds made in rectifying plants and containing tax-paid sweet wine, citrus-fruit wine, peach wine, cherry wine, berry wine, apricot wine, or apple wine, fortified, respectively, with grape brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, or apple brandy) shall be classed as distilled spirits and shall be taxed accordingly . Refund of c ertain prior levies. "The Commissioner of Internal Revenue sub j ect to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back the amount of all taxes on such liqueurs, cor- dials, and similar compounds paid by or assessed against rectifiers at the distilled spirits rate prior to the date of the enactment of the Liquor Tax Administration Act ."