63 STAT.]
81ST CONG., 1ST SESS.-CH. 146-MAY 27, 1949
SEC. 503. The figure "$25" appearing in section 16 of said Act is
stricken out and the figure "$100" is inserted in lieu thereof.
SEC. 504. Section 14 of the Act entitled "An Act to establish a pro-
gram for the rehabilitation of alcoholics, promote temperance, and
provide for the medical and scientific treatment of persons found to be
alcoholics by the courts of the District of Columbia, and for other
purposes", approved August 4, 1947, is amended to read as follows:
"SEC. 14. Six per centum of the annual fees for licenses for the manu-
facture or sale of alcoholic beverages, except for retailer's license, class
E, imposed by section 11 of the District of Columbia Alcoholic Bev-
erage Control Act, as amended, is hereby permanently appropriated
to carry out the purposes of this Act."
SEC. 505. Subsection (a) of section 23 of the District of Columbia
Alcoholic Beverage Control Act, as amended, 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 manufac-
turer's license and on all of the said beverages imported or brought into
the District of Columbia 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
of Columbia 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 15 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 artifically carbonated, and a propor-
tionate tax at a like rate on all fractional parts of such gallon; (2)
a tax of 221/2 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 75 cents
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."
SEC. 506. Within ten days after the effective date of this title, every
holder of a retailer's license under said District of Columbia Alcoholic
Beverage Control Act shall file with the Alcoholic Beverage Control
Board a sworn statement on a form to be prescribed by the Commis-
sioners of the District of Columbia showing the number of each kind
and denomination of stamps denoting the payment of beverage taxes
held or possessed by such licensee or anyone for him on the day on
which this title becomes effective, or on the following day if the
effective date be a Sunday, other than stamps affixed to the containers
of beverages manufactured in or imported into the District of
Columbia prior to the effective date of this title, and shall, within
fifteen days after the effective date of this title, pay to the Collector
of Taxes the difference between the amount of tax represented by
such stamps at the time of purchase from the Collector of Taxes and
the amount of tax imposed by the Alcoholic Beverage Control Act as
amended by this title, represented by such stamps.
SEC. 507. Within ten days after the effective date of this title, every
holder of a manufacturer's license, class A, and every holder of a
wholesaler's license under the District of Columbia Alcoholic Bev-
erage Control Act shall file with the Alcoholic Beverage Control
Board a sworn statement on a form to be prescribed by the Commis-
sioners showing the amount and kind of all beverages, except (1)
beer, (2) wine containing 14 per centum or less of alcohol by volume
135
48 Stat. 330 .
D. C. Code § 25-117.
61 Stat. 746.
D. C . Code, Supp.
VII, § 25-111a.
48 Stat. 326 .
D. C. Code § 25-111
(i).
Ante, p. 134.
48 Stat. 332.
D. C. Code § 25-124
(a).
Tax rates.
48 Stat. 319.
D. C. Code §I25-
101 to 25-138 .
48 Stat. 319 .
D. C. Code II 25-
101 to 25-138 .
�
