Administration of Liquor Taxing Laws: Hearings...on H.R. 8001, May 13 - 14, 19351935 - 165 pages |
From inside the book
Results 1-5 of 36
Page
... Distilled Spirits Institute and the Distiller's Code Authority .. 110 Emery , Dr. O. V. , Alcohol Tax Unit .. 1 Fiesinger , Hon . William L. , a Representative in Congress from the State of Ohio__ 149 Forrest , O. N. , attorney ...
... Distilled Spirits Institute and the Distiller's Code Authority .. 110 Emery , Dr. O. V. , Alcohol Tax Unit .. 1 Fiesinger , Hon . William L. , a Representative in Congress from the State of Ohio__ 149 Forrest , O. N. , attorney ...
Page 12
... distilled spirits , shall have on it a stamp evidencing the payment of tax on all the distilled spirits in the container . Mr. VINSON . That is a limited statute . As I read section 5 , this is negativing the substance of any proviso or ...
... distilled spirits , shall have on it a stamp evidencing the payment of tax on all the distilled spirits in the container . Mr. VINSON . That is a limited statute . As I read section 5 , this is negativing the substance of any proviso or ...
Page 22
... distilled spirits , which the law requires him to do . The purpose of this amendment is to relax section 3290 so that the Government officer will not be subject to penalty if the dis- tiller does those things which the Secretary of the ...
... distilled spirits , which the law requires him to do . The purpose of this amendment is to relax section 3290 so that the Government officer will not be subject to penalty if the dis- tiller does those things which the Secretary of the ...
Page 26
... distilled spirits or wines by any process other than by original and continuous distilla- tion , or who , without rectifying , purifying , or refining distilled spirits shall , by mixing such spirits , wine , or other liquor with any ...
... distilled spirits or wines by any process other than by original and continuous distilla- tion , or who , without rectifying , purifying , or refining distilled spirits shall , by mixing such spirits , wine , or other liquor with any ...
Page 27
... alcohol , or whether they are buying distilled liquor . Dr. EMERY . That seems reasonable to me . Of course , the food and drug laws provide for the label . Mr. FULLER . But you do not find that on the labels of these bottles , do you ...
... alcohol , or whether they are buying distilled liquor . Dr. EMERY . That seems reasonable to me . Of course , the food and drug laws provide for the label . Mr. FULLER . But you do not find that on the labels of these bottles , do you ...
Other editions - View all
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...