Administration of Liquor Taxing Laws: Hearings...on H.R. 8001, May 13 - 14, 19351935 - 165 pages |
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Page 26
... winery , and the 30 - 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 ...
... winery , and the 30 - 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 ...
Page 38
... wineries and also rectifying houses . There is no limit fixed by law for it . But this is the only place where there is anything similar to the Carlysle allowance , except in title III . Title III does allow very great latitude as to ...
... wineries and also rectifying houses . There is no limit fixed by law for it . But this is the only place where there is anything similar to the Carlysle allowance , except in title III . Title III does allow very great latitude as to ...
Page 50
... winery to do this without supervision ? Dr. EMERY . Yes , sir . Mr. HILL . Why do you not exercise supervision over him ? What is the idea of that ? Dr. EMERY . We have had the supervision there , but as tax col- lectors it did not seem ...
... winery to do this without supervision ? Dr. EMERY . Yes , sir . Mr. HILL . Why do you not exercise supervision over him ? What is the idea of that ? Dr. EMERY . We have had the supervision there , but as tax col- lectors it did not seem ...
Page 90
... Winery at Kingsburg , Calif . The originals of these letters are in the possession of the Sweet Wine Producers Association of California , at Fresno , Calif . , and will gladly be submitted to the proper committee of Congress , or ...
... Winery at Kingsburg , Calif . The originals of these letters are in the possession of the Sweet Wine Producers Association of California , at Fresno , Calif . , and will gladly be submitted to the proper committee of Congress , or ...
Page 114
... winery or brandy distillery . That means that the now fortified wine must be withdrawn from the bonded winery and the wine tax of 20 cents ' per gallon paid on it . Third : Due to the process of manufacture , which consists of ...
... winery or brandy distillery . That means that the now fortified wine must be withdrawn from the bonded winery and the wine tax of 20 cents ' per gallon paid on it . Third : Due to the process of manufacture , which consists of ...
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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...