Administration of Liquor Taxing Laws: Hearings...on H.R. 8001, May 13 - 14, 19351935 - 165 pages |
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Page 24
... cent tax . Mr. TREADWAY . Have you had specific instances of the abuse of the present law , or do you simply want to have it tightened up ? Dr. EMERY . It is a general tightening - up process . Not long since one of our higher officials ...
... cent tax . Mr. TREADWAY . Have you had specific instances of the abuse of the present law , or do you simply want to have it tightened up ? Dr. EMERY . It is a general tightening - up process . Not long since one of our higher officials ...
Page 25
... cent tax on products of rectification . The Government was not very much interested in it at that time , and the business was loosely conducted . Since Congress has placed a 30 - cent tax on products of rectification , and we have a ...
... cent tax on products of rectification . The Government was not very much interested in it at that time , and the business was loosely conducted . Since Congress has placed a 30 - cent tax on products of rectification , and we have a ...
Page 26
... cent tax is paid at the rectifying plant . Mr. VINSON . When ? Dr. EMERY . When the rectification is completed . Mr. VINSON . You have other cases where it goes out in truckloads and in caravans of trucks ? Dr. EMERY . Yes . Mr. VINSON ...
... cent tax is paid at the rectifying plant . Mr. VINSON . When ? Dr. EMERY . When the rectification is completed . Mr. VINSON . You have other cases where it goes out in truckloads and in caravans of trucks ? Dr. EMERY . Yes . Mr. VINSON ...
Page 30
... cent tax , and they also have to pay an occupational tax . Mr. DINGELL . I could not give you the names now , but it is logical to suppose that a number of those firms manufacture hundreds of different prescriptions that contain alcohol ...
... cent tax , and they also have to pay an occupational tax . Mr. DINGELL . I could not give you the names now , but it is logical to suppose that a number of those firms manufacture hundreds of different prescriptions that contain alcohol ...
Page 51
... cent tax . Those are called " straight whiskies " , and there is no 30 - cent tax for the blend- ing of them . Mr. FULLER . But the rectifier can make whisky out of alcohol by putting in coloring and other ingredients , can he not ? Dr ...
... cent tax . Those are called " straight whiskies " , and there is no 30 - cent tax for the blend- ing of them . Mr. FULLER . But the rectifier can make whisky out of alcohol by putting in coloring and other ingredients , can he not ? Dr ...
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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...