Page:United States Statutes at Large Volume 63 Part 1.djvu/173

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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 .