 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...31-% US Code. Title 26, sec. 1330) , provided as follows : 185 Opinion of the Court That there shall be levied and collected on all beer, lager beer, ale,...other similar fermented liquor, containing one-half of one per centum, or more, of alcohol, brewed or manufactured and hereafter sold, or removed for consumption... | |
 | United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...reasonably deduce the intention of the purchaser to use them for such purposes, or shall sell any beverage containing one-half of 1 per centum or more of alcohol by volume in which any extract, sirup, or other article is used as an ingredient, shall be subject to the penalties... | |
 | Law - 1920 - 496 pages
...commissioner may by regulation prescribe." The plaintiff not only assails the general definition which makes a liquor containing one-half of 1 per centum or more of alcohol by volume intoxicating, but also the more restricted definition which also makes beer, ale, or porter containing... | |
 | United States - Law - 1917 - 706 pages
...conduct business on such premises. SEC. 307. That on and after the passage of this Act there shall be levied and collected on all beer, lager beer, ale,...other similar fermented liquor, containing one-half per centum or more of alcohol, brewed or manufactured and sold, or stored in warehouse, Voi S9 p таз... | |
 | Law reports, digests, etc - 1920 - 1058 pages
...may by regulation prescribe." The plaintiff not only assails the general definition, which makes a liquor containing one-half of 1 per centum or more of alcohol by volume intoxicating, but also the more restricted definition which also makes beer, ale, or porter containing... | |
 | Law reports, digests, etc - 1927 - 1130 pages
...includes as "intoxicating liquor," in addition to alcohol, all liquids, "by whatever name called," containing one-half of 1 per centum or more of alcohol by volume, which are fit "for use" for beverage purposes. This would include liquids usable for beverage purposes,... | |
 | United States. National Bureau of Standards - Standardization - 1951 - 1200 pages
...the collector of the district. [1939] Sec. 3150. Fermented liquors: Standard barrel. (a) There shall be levied and collected on all beer, lager beer, ale, porter, and other similar fermented liquor, * * * a tax of $7 for every barrel containing not more than thirty-one gallons, and at a like rate... | |
 | United States - Law - 1903 - 576 pages
...be, and is hereby, further amended so as to read as follows : "Section I. That there shall be paid on all beer, lager beer, ale, porter, and other similar fermented liquor, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within... | |
 | United States - Internal revenue law - 1914 - 226 pages
...there shall be levied, collected, and paid in lieu of the tax of $1 now imposed hy law, a tax of $1.50 on all beer, lager beer, ale, porter, and other similar fermented liquor, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within... | |
 | United States - Law - 1914 - 1382 pages
...April 12, 1902, c. 500, § 1.) Tax on. fermented liquors; cancellation of stamps. There shall be paid on all beer, lager beer, ale, porter, and other ' similar fermented liquor, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within... | |
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There shall be levied and collected on all beer, lager beer, ale, porter, and other similar fermented liquor, containing one-half of 1 per centum, or more, of alcohol... 
