Administration of Liquor Taxing Laws: Hearings...on H.R. 8001, May 13 - 14, 19351935 - 165 pages |
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Page 7
... period from June 30 , 1934 , to the date of the enactment of this act " Whether or not he had performed any services during that period . Mr. HESTER . I do not think you could put that construction on it . Mr. WOODRUFF . I do not see ...
... period from June 30 , 1934 , to the date of the enactment of this act " Whether or not he had performed any services during that period . Mr. HESTER . I do not think you could put that construction on it . Mr. WOODRUFF . I do not see ...
Page 31
... period , and the strength of the beer , as 45 gallons in a sweet mash distillery to represent a bushel of grain , 60 gallons in a sour mash distillery to represent a bushel of grain , and as to rum distilleries , operating on a 6 - day ...
... period , and the strength of the beer , as 45 gallons in a sweet mash distillery to represent a bushel of grain , 60 gallons in a sour mash distillery to represent a bushel of grain , and as to rum distilleries , operating on a 6 - day ...
Page 32
... period of 4 days , and a rum dis- tillery using molasses operating on a 6 - day fermenting period . With the present methods of manufacture it is rather difficult to comply with the requirements of the survey to keep each day's run of ...
... period of 4 days , and a rum dis- tillery using molasses operating on a 6 - day fermenting period . With the present methods of manufacture it is rather difficult to comply with the requirements of the survey to keep each day's run of ...
Page 36
... period is still necessary to render spirits eligible for bottling in bond and the 8 - year bonded period is now good law , we thought it advisable to restate it to clarify the situation and remove any doubts which may obtain . Mr. HILL ...
... period is still necessary to render spirits eligible for bottling in bond and the 8 - year bonded period is now good law , we thought it advisable to restate it to clarify the situation and remove any doubts which may obtain . Mr. HILL ...
Page 37
... period of evaporation stop at the end of 8 years , so far as the contents of the barrel are concerned ? Dr. EMERY . No ; the period of evaporation would go on , but the spirits must be withdrawn at the expiration of the eighth year . Mr ...
... period of evaporation stop at the end of 8 years , so far as the contents of the barrel are concerned ? Dr. EMERY . No ; the period of evaporation would go on , but the spirits must be withdrawn at the expiration of the eighth year . Mr ...
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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...