Page:United States Statutes at Large Volume 42 Part 1.djvu/925

SIXTY-SEVENTH CONGRESS. Sess. II. Ch. 356. 1922. 897 Scnnnuuc 8.—SPmrrs, Wmns, AND Orrrnn Bnvnimcns. ME md PAR. 801. Nothing in this schedule shall be construed as in any bil,;lQi;f1$Q}_'ljQi°”°*P'° manner limiting or restricting the provisions of Title II or III of vcr. 41, p.`so·1. the National Prohibition Act, as amended. A"‘°· p" 222* The duties prescribed in Schedule 8 and imposed by 'l‘itle I shall mg;'!f§$Sr§§gllQgQ;§,;9 be in addition to the internal-revenue taxes imposed under existing law, or any subsequent Act. PAR. 802. Brandy and other spirits manufactured or distilled D“““°d s"l'“S· from grain or other materials, cordials, liqueurs, arrack, absin the, kirschwasser, ratafia, and bitters of all kinds (except Angostura bitters) containing spirits, and compormds and pre arations of which distilled spirits are the component material ofpchief value and not specially provided for, $5 per proof gallon; Angostura A¤s¤¤*¤mbi¢¤¤r¤- bitters, $2.60 er proof gallon. _ _ PAR. 803. Clhampagne and all other sparkling wines, $6 per gallon. S*’“"‘““g """°S· PAR. 804. Still wines, including ginger wine or ginger cordial, Stiilwmesvermuth, and rice wine or sake, and similar beverages not specially _ provided for, $1.25 per gallon: Provided, That any of the foregoing §`{g'§},’§{,,, $,,,,,,,;,,1 articles specified in this paragraph when imported containing more ¢!¤¤¤*¤¤d¤¤Svifi*¤· than 24 per centum of alcohol shall be classed as spirits and pay duty accordjngglly. PAR. 805. e, porter, stout, beer, and fluid malt extract, $1 per M¤**ii¤¤¤¤‘¤· gallon; malt extract, solid or condensed, 60 per centum ad valorem. PA1:. 806. Cherry juice, prune juice, or prune wine, and all other upgfuit i¤*<>sS Md Sir fruit 'uices and fruit sirups, not specially provided for, containing ' less than one-half of 1 per centum of alcohol, 70 cents per gallon; _ containing one-half of 1 per centum or more of alcoho , 70 cents ‘“°°"°“°°°“°°“‘· per gallon and in addition thereto $5 per proof gallon on the alcohol contained therein; grape juice, grape sirup, an other similar prod- Gnrw iuiw. ctc. ucts of the grape, by whatever name known, containing or capable of producing less than 1 per centum of alcohol, 70 cents per allon; containing or capable of producix more than 1 per centum 0% alco— ·‘—i·>¤i¤<>¤¢¢<·¤¤¢¤¢- hol, 70 cents per gallon, and in dition thereto $5 per roof gallon on the alcoho contained therein or that can be produced) therefrom. PAR. 807. Ginger ale, ginger beer, lemonade, soda water, and S<>*¤d¤¤k¤· similar beverages containing no alcohol, and beverages containinv less than one-half of 1 per centum of alcohol, not specially provided for, 15 cents ppp gallon. PAR. 808. mineral waters and all imitations of natural mineral Mmm! '¤*m· waters, and all artificial mineral waters not specially provided for, 10 cents per allon. PAR. 809. §Vhen any article provided for in this schedule is im- D¤*Y °¤ *>°°°'°¤·¤°¤· ported in bottles or jugxs, duty shall be collected upon the bottles or at one-third the rate provided on the bottles or jugs if imported em%y or separately. AR. 810. ach an every gauge or wine gallon of measurement PrQ°j*°*mi°°*i°¤ °* shall be counted as at least one proof gallon; and the standard for i determining the proof of brand and other spirits or liquors of any kind when imported shall be tllie same as that which is defined in the laws relating to internal revenue. The Secretary of the Treasury, _A;cer;ar¤m¤¤¢ by 111 his discretion, may authorize the ascertainment of the proof of °“°‘u“°‘°“’°°°‘ wines, cordials, or other liquors and fruit juices by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means rescribed by existing law or regulations. PAR. 811. NI:) lower rate or amount of duty shall be levied, col- d,S§‘},*gé*{,¤;*;{¤,rit;?*° °¤ lected, and paid on the articles enumerated in paragragxl; 802 of this schedule than that fixed by law for the description of t proof; but it shall be increased in pro rtion for any greater strength than stfggggge '°' ¤°*°°’ the strength of hrst proof, amlxsill imitations of brandy, spirits, or 42150°—23——57