Page:United States Statutes at Large Volume 68 Part 1.djvu/145

 68

STAT.]

113

PUBLIC LAW 364-MAY 18, 1954

TITLE VII — FEDERAL P A Y M ENT OF P ART OF THE COST OF M A I N T A I N I N G AND OPERATING THE DISTRICT OF COLUMBIA Article VI of the District of Columbia Revenue Act of 1947, approved July 16, 1947 (61 Stat. 861), as amended (sec. 47-2501a, D. C. Code, 1951 edition), is amended by inserting "SECTION 1." at the beginning of such article, and by adding at the end thereof the following new section: "SEC. 2. (a) For the fiscal year ending June 30, 1955, and for each fiscal year thereafter there is hereby authorized to be appropriated, in addition to the sums appropriated under section 1 of this article, an annual payment by the United States toward defraying the expenses of the government of the District of Columbia in the sum of $9,000,000: Provided, That so much of the aggregate annual payments by the United States appropriated under this article to the credit of the General Fund as is in excess of $13,000,000 shall be available for capital outlay only, and then on a cumulative total basis only to the extent of not more than 50 per centum of the cumulative total of capital outlay appropriations payable from such general fund which becomes available for expenditure on or after July 1, 1954. " (b) If in any fiscal year or years a deficiency exists between the amount appropriated and the amount of $20,000,000 authorized by this article to be appropriated, additional appropriations are hereby authorized for subsequent fiscal years to pay such deficiency or deficiencies. "(c) The payments authorized by this section shall be credited to the General Fund of the District of Columbia."

Annual payment by U. S.

^propriation.

Deficiency propriation.

ap-

General Fund.

TITLE VIII—AMENDMENTS TO THE DISTRICT OF COLUMBIA A L C O H O L I C B E V E R A G E CONTROL ACT SEC. 801. Subsection (a) of section 23 of the District of Columbia Alcoholic Beverage Control Act, approved January 24, 1934 (48 Stat. 319, 332), as amended (sec. 25-124, D. C. Code 1951), is further amended to read as follows: "SEC. 23. (a) There shall be levied, collected, and paid on all of the following-named beverages manufactured by a holder of a manufacturer's license and on all of the said beverages imported or brought into the District by a holder of a wholesaler's license, except beverages as may be sold to a dealer licensed under the laws of any State or Territory of the United States and not licensed under this Act, and on all beverages imported or brought into the District by a holder of a retailer's license, a tax at the following rates to be paid by the licensee in the manner hereinafter provided: (1) a tax of 20 cents on every wine-gallon of wine containing more than 14 per centum of alcohol by volume, except champagne or sparkling wine or any wine artificially carbonated, and a proportionate tax at a like rate on all fractional parts of such gallon; (2) a tax of 30 cents on every wine-gallon of champagne or sparkling wine or any wine artificially carbonated, and a proportionate tax at a like rate on all fractional parts of such gallon; (3) a tax of $1 on every wine-gallon of spirits and a proportionate tax at a like rate on all fractional parts of such gallon; (4) and a tax of $1.25 on every wine-gallon of alcohol and a proportionate tax at a like rate on all fractional parts of such gallon."

39777 O—55—pt. 1-

-10

Wine, champagne and spirits tax.

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