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" There shall be levied and collected on all beer, lager beer, ale, porter, and other similar fermented liquor, containing one-half of 1 per centum, or more, of alcohol... "
Modification of Volstead Act: Hearings Before the Committee on Ways and ... - Page 4
by United States. Congress. House. Committee on Ways and Means - 1932 - 686 pages
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...have been used in the manufacture of any article used or intended to be used for beverage purposes, containing one-half of 1 per centum or more of alcohol by volume. Section 600. One hundred thousand dollars limit proposed in the case of distillery warehouse bonds....
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Prohibiting Intoxicating Beverages: Hearings Before the Subcommittee...(66 ...

United States. Congress. Senate. Committee on the Judiciary - 1919 - 98 pages
...liquor "shall be deemed to include any "compounds, whether medicated, proprietary, patented, or not, containing one-half of 1 per centum or more of alcohol by volume, which are potable or capable of being used as a beverage. " Under such a provision as the foregoing,...
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Prohibiting Intoxicating Beverages: Hearings Before the Subcommittee of the ...

United States. Congress. Senate. Committee on the Judiciary - Prohibition - 1919 - 370 pages
...' ' shall be deemed to include any ' ' compounds, whether medicated, proprietary, patented, or not, containing one-half of 1 per centum or more of alcohol by volume, which are potable or capable of being used as a beverage. " Under such a provision as the foregoing,...
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Statutes of the United States of America

United States - Law - 1919 - 602 pages
...manufacturer is charged with manuf acturLiquids for author- on iy- „ ... manufacturer as to liquids containing one-half of 1 per centum or more of alcohol by volume, or in any case where the manufacturer, having been permitted by the commissioner to develop a liquid...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - Law - 1920 - 1054 pages
...1109.] SEC. 608. [Beer, ale, porter and other fermented liquor — amount of tax.] That there shall be levied and collected on all beer, lager beer, ale,...other similar fermented liquor, containing one-half of one per centum, or more, of alcohol, brewed or manufactured and hereafter sold, or removed for consumption...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...there shall be levied, collected, and paid in lien of the tax of $1 now imposed by law, a tax of $1.50 (z 7\ j q " & o @ brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within...
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Regulations 60 relative to the manufacture, sale, barter, transportation ...

United States. Internal Revenue Service - 1920 - 118 pages
...liquids, and compounds, whether medicated, proprietary, patented, or not, and by whatever name called, containing one-half of 1 per centum or more of alcohol by volume which are fit for use for beverage purposes : Provided, That the foregoing definition shall not extend...
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Liquor Prohibition

Prohibition - 1920 - 548 pages
...liquids, and compounds, whether medicated, proprietary, patented, or not, and by whatever name called, containing onehalf of 1 per centum or more of alcohol by volume which are fit for use for beverage purposes: Provided, That the foregoing definition shall not extend...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1052 pages
...TAXES. Fermented liquors. SEC. 400. That there shall be levied, collected, and paid a tax of $1.50 Kp ,} 5 dzo ^e HG ؈( p1 ݨ " 0v* = oĬ Վ' a [6 brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within...
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Montgomery County Law Reporter, Volume 36

Freeland Gotwalts Hobson, John Weiler Bickel, Abraham Hunsicker Hendricks, Albert Rosenberger Place, Nelson P. Fegley - Law reports, digests, etc - 1920 - 384 pages
...liquids and compounds, whether medicated, proprietary, patented or not, and by whatever name called, containing onehalf of 1 per centum or more of alcohol by volume, which are fit for use for beverage purposes." The Court, in view of what has been said, concludes the...
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