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" In addition to the tax imposed by this chapter on distilled spirits and wines, there shall be levied, assessed, collected, and paid, a tax of 30 cents on each proof gallon and a proportionate tax at a like rate on all fractional parts of such proof... "
Excise Tax Reduction Act of 1954: Hearing Before the Committee on Finance ... - Page 11
by United States. Congress. Senate. Committee on Finance - 1954 - 307 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 115

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1950 - 940 pages
...spirits and wines, there shall be levied, assessed, collected, and paid, a tax of 30 cents on each proof gallon and a proportionate tax at a like rate on all fractional parts of such proof gallon on all distilled spirits or wines rectified, purified, or refined in such manner, and...
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Cases Decided in the Court of Claims of the United States, Volume 72

United States. Court of Claims - Law reports, digests, etc - 1932 - 800 pages
...intended for use as a beverage, a tax of $6.40) 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tax at a like rate on all fractional parts of such proof or wine gallon, to be Kaid by the distiller or importer when withdrawn, and colscted under the...
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...United States containing distilled spirits, a tax of $1.10 per wine gallon, and collection at custom- a proportionate tax at a like rate on all fractional parts of such wine bouse. gallon. Such tax shall be collected by the collector of customs and deposited as internal-revenue...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 273-274

Law reports, digests, etc - 1921 - 2116 pages
...intended for use as a beverage, a tax of $6.40) 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tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn, and collected under the...
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Tariff Acts of 1883, 1890, 1894 1897: Administrative Act of 1890. War ...

United States - Revenue - 1890 - 520 pages
...that day, a tax of one dollar and ten cents 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: Provided, That in computing the tax on any package of spirits all fractional...
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F. B. Vandegrift & Co.'s Hand-book of the United States Tariff: Containing ...

F.B. Vandegrift & Co - Customs administration - 1894 - 568 pages
...that day, a tax of one dollar and ten cents 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': Provided, That in computing the tax on any package of spirits all fractional...
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The Tariffs of 1890 and 1894 on Imports Into the United States, and Customs ...

United States - Customs administration - 1894 - 222 pages
...that day, a tax of one dollar and ten cents 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 : Provided, That in computing the tax on any package of spirits all fractional...
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Appletons' Annual Cyclopædia and Register of ..., Volume 19; Volume 34

Encyclopedias and dictionaries - 1895 - 938 pages
...before that day, u tax of one dollar and ten cents 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 : J*roridtd, That, in computing the tax on any package of spirits, all fractional...
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A Digest of the United States Tariff and Customs Laws: With a Schedule of ...

Samuel Thomas Morgan, United States, William Henry Masson, Charles H. Morgan - Money - 1895 - 658 pages
...that da}-, a tax of one dollar and ten cents 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: Provided, That in computing the tax on any package of spirits all frac tional...
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Synopsis of the Decisions of the Treasury Department on the Construction of ...

United States. Department of the Treasury - Customs administration - 1895 - 1064 pages
...that day, a tax of one dollar and ten 'cents on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of each proof or wine gallon." Section 19 also provides — "That upon the reimportation of articles once...
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