Page:United States Statutes at Large Volume 26.djvu/643

FIFTY-FIRST CONGRESS. Sess. I. Ch. 1244. 1890. 589 SCHEDULE H.-Srmrrs, Wisns, AND Orman Bnvmzaens. S $¤mtg¤·j¤v_;,*¤;_¤€SH·&nd S other beverages, PIRITS.—— Spirits. 329. Brandy and other spirits manufactured or distilled from grain new-mming pmor. or other materia s, and not specially provided for in this act, two dollars and fifty cents per proof gallon. 330. Each and every gauge or wine gallon of measurement shall · be counted as at least one proof gallon ; and the standard for determinin the proof of randy and other spirits or liquors of any kim? imported shall be the same as that which is defined in the laws relating to internal revenue ; but any brandy or other spirituous iquors, imported in casks of less capacity than fourteen gallons, shall be forfeited to the United States : Provided, That it shall be lawful for the mma. Secretary of the Treasury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors, by distillation or otherwise, in case where it is im- BY dimumon, em. practicable to ascertain such proof by the means prescribed y existing law or regulations. 331. On all compounds or preparations of which distilled spirits are a component part of chief value, not specially rovided for in this act, there shall be levied a duty not less 'dhan that im ed upon distilled spirits. 332. Cordigls, liquors, arrack, absin the, kirschwasser, rataiia, and other- spirituous beverages or bitters of all kinds contain- » in spirits, and not specially provided for in this act, two dollars and nfty cents per proof gallon. 333. No lower rate or amount 0 duty shall be levied, collected, Minimum mw. · and paid on brandy, spirits. an other spirituous beverages than that fixed by aw for the description of first proof; but it shall be increased in proportion for any greater strength Pr¤1¤>r¤<>¤¤¢¤ i¤· than the strength of lirst proof, and all imitations of brandy Wguom or spirits or wines imported by any names whatever shall be subject to the highest rate of duti provided for the enuine articles respectiveliy intended to e represented, and in no » case less than one ollar and fifty cents per gallon. 334. Bay·rum or bay-water, whether istilled or compounded, of first proof, and in proportion for any greater strength than iirst proof, one dollar and fifty cents per gallon. WINES : _ www- 335 Champagne and all other sparkling wines, in bottles contain- Spcrklinzing each not more than one quart and more than one pint, eight dollars per dozen; containing not more than one pint each and more than one-half pint, four dollars per dozen; containing one-half pint each or less, two dollars per dozen; in bottles or other vesse s containing more than one quart each, in addition to eight dollars per dozen bottles, on the quantity in excess of one quart, at the rate of two dollars and nfty cents per gallon. 336. Still wines, includinfg ginger wine or ginger cordial and ver- sem. muth, in casks, H ty cents per gallon; in bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, one dollar and sixty cents per case; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of five cents per pint or fractional part thereof, but no separate or additiona duty shall be assessed on the bottles or jugs: Provided, That any wines, ginger-cordial, or hmm;. vermuth imported containing more than twenty-four per _ I eentum of albohol shall be forfeited to the United States: °