Page:United States Statutes at Large Volume 39 Part 1.djvu/804

SIXTY~FOURTH CONGRESS. Sess. I. Ch. 463. 1916. 783 TITLE IV.——MISCELLANEOUS TAXES. mS°¤“¤¤°¤¤¤¤¤¤¤· Sec. 400. That there shall be levied, collected, and aid a tax of Rt§,,"Z,§l§‘Q,{';’{,‘,‘},‘§,_ $1.50 on all beer, lager beer, ale, porter, and other similar fermented mY°lam38· P- 74% liquor, brewed or manufactured and sold, or stored in warehouse, or eu ` removed for consumption or sale, within the United States, by whatever name such liquors may be called, for every barrel containing not more than thirty-one gallons; and at a like rate for any other uantity or for the fractional parts of a barrel authorized and dennedqby law. And section thirty-three hundred and thirty-n.ine of the Revised 333% p' Statutes is hereby amended accordingly. Sec. 401. That natural wine within the meanin of this Act shall §,i‘§,§‘${§“,.,§;(,,,_ be deemed to be the product made from the normal alcoholic fermentation of the juice of sound, ripe grapes, without addition or abstraction, except such as may occur in the usual cellar treatment of clarif - P . ing and aging: Provided, Twwever, That the product made from the Aiiiiiilié ot_water juice of sound, ripe grapes by complete fermentation of the must ’“‘° *“g“’ P°“'““°"· under proper cellar treatment and corrected by the addition (under the supervision of a gauger or storekeeper-gauger in the capacity of gauger) of a solution of water and pure cane, beet, or dextrose sugar (containing, respectively, not loss than ninety-five per centum of actual sugar, calculated on a dry basis) to the must or to the wine, to correct natural deficiencies, when such addition shall not increase the volume of the resultant product more than thirtt{;Eve per centum, and the resultant product does not contain less an live parts per thousand of acid before fermentation and not more than thirteen per centum of alcohol after compllgte fermentation, shall be deemed to be Do U an wine within the meaning of t Act, and may be labeled, transported, Sim °° "°°‘ and sold as "wine," qualified by the name of the locality where produced, and may be further qualified by the name of its own particular type or variety: And pmmkied further, That wine as defined in this S"°°*"*“°“°°°°"· section may be sweetened with cane sugar or beet sugar or pure condensed grape must and fortified under e provisions of this Act, and wines so sweetened or fortified shall be considered sweet wine within the meaning of this Act. _ Size. 402. (a) That upon all still wines, including vermuth, and 6,;*** °° **m"*¤°°· u on all artificial or imitation wines or compound so d as wine herealter produced in or imported into the United States, and upon all like wines which on the date this section takes effect shall be in the possession or under the control of the producer, holder, dealer, or compounder there shall be levied, collected, and paid taxes at rates R as follows: Ailgxltixc su-eugms On wines containing not more than fourteen per centum of abso- ' lute alcohol, 4 cents per wine gallon, the per centum of alcohol taxable under this section to be reckoned by volume and not bg weight. On wines containing more than fourteen aper centum an not exceeding twenty-one per centum of absolute cohol, 10 cents per wine allon. g On wines containing more than twenty-one per centum and not exceeding twenty-four per centum of absolute alcohol, 25 cents per wine gallon. _ Tzmd in All such wines containing more than twenty-fourmper centum of mgm s,,*§;,;¥gh_°¤“°* absolute alcohol by volume shall be classed as dist ed spirits and _ shall pay tax accordingly: PTOU?:(i6¢z, That on all unsold sti wines in §{,;Q‘g‘,;,n,0,,°m€, the actual ossession o the producer at the time this title takes effect, cggixaugisonglvgmes. upon which the tax imposed by the Act approved October twenty- ’P‘ second, nineteen hundred and fourteen, entitled "An Act to increase the internal revenue and for other purposes/’ and the joint resolu- ¤"*”·P-’~ tion approved December seventeent , mneteen hundred and fifteen, entitledp"Joint resolution extending the provisions of the Act entitled ‘ An Act to increase the internal revenue, and for other purposes}