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" 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,... "
Administration of Liquor Taxing Laws: Hearings...on H.R. 8001, May 13 - 14, 1935 - Page 134
by United States. Congress. House. Committee on Ways and Means - 1935 - 165 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 115

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1950 - 940 pages
...all distilled spirits or wines rectified, purified, or refined in such manner, and on all mixtures produced in such manner, that the person so rectifying,...same is a rectifier within the meaning of section 3254 (g) : * * * SEC. 3254. DEFINITIONS. * * * * ' * (g) Rectifier. — Every person who rectifies,...
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...imposed bv this 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...rectifying, purifying, refining, or mixing the same Rs,sec.3244,p.e23. jg a rectifier within the meaning of section thirty-two hundred and PTOVÜO. forty-four,...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...distilled spirits R^tmed .pint., there shall be levied, assessed, collected, and paid tax on a tax of 15 cents on each proof gallon and a proportionate tax...same is a rectifier within the meaning of section thirty-two hundred and forty-four, Revised Statutes, as amended, and on all such articles in the possession...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...spirits Rectlfled gplrltg> there shall be levied, assessed, collected, and paid tax on a tax of 15 cents on each proof gallon and a proportionate tax...same is a rectifier within the meaning of section thirty-two hundred and forty-four, Revised Statutes, as amended, and on all such articles in the possession...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...imposed by this 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...same is a rectifier within the meaning of section thirty-two hundred and forty-four, Revised Statutes, as amended, and on all such articles in the possession...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - Electronic books - 1917 - 386 pages
...proportionate tax at a like rate on all fractional parts of such proof gallon on all distilled spirits of wines hereafter rectified, purified, or refined in...same is a rectifier within the meaning of section thirty-two hundred and forty-four. Revised Statutes, as amended, and on all such articles in the possession...
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Revenue to Defray War Expenses: Hearings & Briefs... on H.R. 4280

United States. Congress. Senate. Committee on Finance - 1917 - 684 pages
...each wine gallon and a proportionate tax at a like rate on all fractional parts of such wine gallons on all distilled spirits or wines hereafter rectified,...rectifying, purifying, refining, or mixing the same is a rertifier within the meaning of section thirty-two hundred and forty-four, Revised Statutes, as amended...
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Federal and State Laws Relating to Intoxicating Liquor

Liquor laws - 1918 - 828 pages
...imposed by this 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...same is a rectifier within the meaning of section thirty-two hundred and forty-four. Revised Statutes, as amended, and on all such articles in the possession...
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Income Tax Law and Accounting, 1918: Being a Practical Application of the ...

Godfrey Nicholas Nelson - Excess profits tax - 1918 - 478 pages
...collected, and paid a tax of Additional 15 cents on each proof gallon and a proportionate tax at a like Tax. rate on all fractional parts of such proof gallon...mixing the same is a rectifier within the meaning p . of section thirty-two hundred and forty-four, Revised Statutes, as amended, and on all such articles...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...1057).] That in addition to the tax imposed by this Act on distilled spirits and wines, there shall be levied, assessed, collected, and paid, in lieu of...same is a rectifier within the meaning of section :V244 of the Revised Statutes, as amended: Gin. Proriihd. That this tax shall not apply to gin produced...
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