Administration of Liquor Taxing Laws: Hearings...on H.R. 8001, May 13 - 14, 19351935 - 165 pages |
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Page 32
... brandy distilleries have also been exempted from the survey requirement . At distilleries using the filtration aeration process the fermenting period is reduced to relatively few hours and the survey is inap- plicable . Thus , only ...
... brandy distilleries have also been exempted from the survey requirement . At distilleries using the filtration aeration process the fermenting period is reduced to relatively few hours and the survey is inap- plicable . Thus , only ...
Page 37
... brandy to be stored in wooden containers for 4 years ? Dr. EMERY . To render it eligible for bottling in bond ; yes , sir . It is in the same category exactly . The spirits are in the same category as to the 4 years . Mr. Buck . At the ...
... brandy to be stored in wooden containers for 4 years ? Dr. EMERY . To render it eligible for bottling in bond ; yes , sir . It is in the same category exactly . The spirits are in the same category as to the 4 years . Mr. Buck . At the ...
Page 66
... brandy as merchandised by smugglers , bootleggers and illegal distributors , is being placed on the market by the refilling of bottles . I know I know from experience in my own district , that much of the liquor comes out of refilled ...
... brandy as merchandised by smugglers , bootleggers and illegal distributors , is being placed on the market by the refilling of bottles . I know I know from experience in my own district , that much of the liquor comes out of refilled ...
Page 87
... brandy should be treated the same as ordinary brandy or whisky , namely , that it shall be stored in charred barrels . I believe the old act provided that fruit brandy had to be considered in the same light as other distilled spirits ...
... brandy should be treated the same as ordinary brandy or whisky , namely , that it shall be stored in charred barrels . I believe the old act provided that fruit brandy had to be considered in the same light as other distilled spirits ...
Page 88
... brandy bottled in bond ? Mr. CELLER . It is . 1 1 Mr. BUCK . It may be bottled in bond , but not necessarily . Mr ... brandy in un- charred packages . Hon . EMANUEL CELLER , HOUSE OF REPRESENTATIVES , Washington , D. C. , December 22 ...
... brandy bottled in bond ? Mr. CELLER . It is . 1 1 Mr. BUCK . It may be bottled in bond , but not necessarily . Mr ... brandy in un- charred packages . Hon . EMANUEL CELLER , HOUSE OF REPRESENTATIVES , Washington , D. C. , December 22 ...
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Common terms and phrases
20 cents 31 gallons aged alcohol alcohol by volume amendment amount BACHARACH barrel beer BENEMAN beverage bill bootleg bottled in bond bottling house brewery premises BROOKS Buck California California wine CELLER cents a gallon CHAIRMAN charred packages citrus wines citrus-fruit wines committee Congress consumer containing COOPER DINGELL distilled spirits distillery EMERY Federal fermenting FIESINGER FORREST fortified fortified wine fruit brandy FULLER gentleman going Government grape concentrate HESTER HILL industry Internal Revenue intoxicating liquors liquor dealer Liquor Tax manufacture matter McCORMACK ment National Firearms Act National Prohibition Act officers orange paid penalty percent prohibition provision purpose question rectifying plant regulations repeal Revenue Act Revised Statutes SEARS Secretary sell soft drinks statement strip stamp sugar sweet wines tanks tax-paid tion TREADWAY Treasury Department understand United vermouth VINSON violation whisky Wine Producers winery WOODRUFF words
Popular passages
Page 150 - Every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, or wash, through continuous closed vessels and pipes, until the manufacture thereof is complete, and every wholesale or retail liquor dealer who has in his possession sec.
Page 134 - ... 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 provisions of existing law.
Page 139 - That the distillers mentioned in this section may add to not less than five hundred gallons (ten barrels) of grape cheese not more than five hundred gallons of a sugar solution made from cane, beet, starch, or corn sugar, 95 per centum pure, such solution to have a saccharine strength of not to exceed 10 per centum, and may ferment the resultant mixture on a winery or distillery premises, and such fermented product shall be regarded as distilling material.
Page 134 - ... manufacture any spurious, imitation, or compound liquors for sale, under the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying...
Page 139 - ... brandy, or wine spirits, for the fortification of such wines on the premises where actually made : Provided, that there shall be levied and assessed against the producer of such...
Page 18 - ... of not more than $5,000 or imprisonment for not more than twelve months, or by both such fine and imprisonment.
Page 139 - An act to reduce the revenue and equalize the duties on imports, and for other purposes...
Page 139 - ... of this title relating to the manufacture of spirits, except as to the tax thereon, when in his judgment it may seem expedient to do so...
Page 134 - Act on distilled spirits there shall be levied, assessed, collected, and paid a tax of 15 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 hereafter rectified, purified, or refined in such manner, and on all mixtures hereafter produced in such manner, that the person so rectifying, purifying, refining, or mixing the same is a rectifier within the meaning of section thirty-two hundred and forty-four.
Page 58 - ... materials, utensils^ or vessels proper or intended to be made use of for or in the making of such goods or commodities...