PUBLIC LAWS OF THE SEVENTY-THIRD CONGRESS OF THE UNITED STATES OF AMERICA Passed at the seco nd sessio n, which was begun and held at the c ity of Wa shington, in the District o Colum bia, on We dnes day, the t hird day of Ja nuary , 19 34, and was adjou rned w ithout day o n Mond ay, th e eight eenth day of June, 1934 . FRANKLI N D. ROOSEVELT, President ; JOHN N. GARNER, Vice President ; KEY PIT TMAN, President of the Senate pro tempore ; HENRY T . RAINEY, Speaker of the House of Representatives . (CHAPTER 1.] AN ACT To raise revenue by taxing certain intoxicating liquors, and for other purposes . Be it enacted by the Senate and House of Representatives of the United States o f America in Congress assembled, TITLE I SEmoN 1 . This Act may be cited as the " Liquor Taxing Act of 1934 ". SEC . 2 . Paragraphs (3) and ( 4) of subdiv ision (a) of secti on 600 of the Revenue Act of 1918, as amended (relating to the tax on dis- tilled spirits generally and the tax on distilled spirits diverted for beverage purposes) [U .S .C., Sup . VI, title 26, sec . 1150 (a) (1) and (2) ], are amended to read as follows `( 3) On and after January 1, 1928, and until the effective date of Title I of the Liquor Taxing Act of 1934, $1 .10 on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon ; and "(4) On and after the effective date of Title I of the Liquor Tax- ing Act of 1934, $2 .00 on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon ." SEC. 3 . Subdivision (c) of section 600 of the Revenue Act of 1918 (relating to the internal-revenue tax on imported perfumes con- taining d istilled spirit) [U.S.C., Sup. VI, title 26, sec . 1150 (a) (4) ], is amended by striking out " $1 .10 per wine gallon " and insert- in~, in lieu thereof " $2.00 per wine gallon ". iSEC. 4. In lieu of the rate of drawback provided in section 3329 of the Revised Statutes, as amended [U.S.L, Sup. VI, title 26, sec. 1239], the rate of drawback allowed upon the exportation of dis- tilled spirits exported on or after the effective date of this title shall be equal to the rate of the i nternal-r evenue t ax paid i n respect of the distilled spirits exported but shall not exceed a rate of $2 .00 per proof gallon . SEC. 5. Section 3309 of the Revised Statutes, as amended (relating as ses sme nt for deft. to the tax on deficiencies in distilled spirits production) [U .S .C., ductin .~ spirits pro Sup . VI, title 26, sec . 1197], is amended by striking out "at the rate R.S., see» 33c9, p. 641; U .S.C ., Supp» VII, p. of $1 .10" wherever such phrase appears and inserting in lieu 619 . thereof " at the rate of tax imposed by law " . 313 January 11, 19A
[H. R . 6131.3 [Public, No. 83.1 Liquor Taxing Aetof 1934. Citation of Act. Pod, p . 538. Dis tilled spirit s for beverage purposes . Vol. 40, p. 1105; Vol. 44,p.104. U.S.C.,Supp. VII, p. 609. Existing tax rate con- tinued until effective date of this title . New rates. Imported perfumes, containing distilled spirits . Vol . 40, p. 1106; U.S.C., Supp. VII, p . 626. Dr awbac k on ex- ported distilled spirits . R.S.,sec.3329, p. 647; U.S.C., Supp. VII, p. 626.
