SCHEDULE 8.-SPIRITS, WINES, AND OTHER BEVERAGES 803 804 805 (1). (1). $5 per proof gallon $5 per proof gallon Compounds and preparations of $5 per proof gallon. $5 per proof gallon 1 pint. More than 1 pint and not more In bottles or vessels containing Still wines, including ginger wine or In casks or packages other than Containing 14 per cent or less of Containing more than 14 per In bottles or jugs — Containing each not more than Containing each more than 1 Ale, porter, stout, and beer. In bottles or jugs... In other containers. Malt extract: Fluid.. In bottles or jugs. In casks.. Solid or condensed. 3 $2.60 per proof gallon.2 Not less than $2.60 per proof gallon. $5 per proof gallon $2.60 per proof gallon. $6 per gallon.---- $2.40 per dozen. $9.60 per dozen. + $3 per gallon. 4, 5 70 cents per gallon. 70 cents per gallon. 1 Acts of 1930 and 1922. No corresponding provisions in act of 1913. 2 Imported spirits are subject to this duty in addition to the internal-revenue tax. Angostura bitters, $2.60 per proof gallon, act of 1922. No separate or additional duty on the bottles. In addition to $9.60 per dozen bottles on the quantity in excess of 1 quart. 45 cents per gallon." 60 cents per gallon. $1.85 per case. $1.85 per case. 6 cents per pint or fractional part. 45 cen tsper gallon." 23 cents per gallon. 45 cents per gallon. 23 cents per gallon. 45 per cent. 70 cents per gal. 70 cents per gal.' • Provided, That any of the foregoing articles specified in this paragraph when imported containing more than 24 per cent of alcohol shall be classed as spirits and pay duty accordingly. 7 No separate or additional duty on the bottles or jugs. On alcohol contained therein. • And in addition thereto $2.07 per proof gallon on the alcohol contained therein. Paragraph, act of 1930 Schedule 8.-Spirits, Wines, and Other Beverages—Continued Classification Rates of duty Act of 1930 Act of 1922 Act of 1913 10 Dutiable as fruit juices or fruit sirups. 11 On the alcohol contained therein or that can be produced therefrom. (10). 20 per cent. 12 cents per doz. 18 cents per doz. 28 cents per doz. 50 cents per gal. (14). 12 Lemon, lime, and sour orange juice, free; other citrus fruit juices dutiable as "other fruit juices.” 13 Bottles or other coverings dutiable as if imported empty. 14 Same rates as on ginger ale, etc. Schedule 8.-Spirits, Wines, and Other Beverages-Continued 15 Bottles or other containers dutiable at one-third the rates as if imported empty or separately. 16 Similar provision in act of 1922; separate provision with articles in act of 1913. 17 Provided, That any brandy or other spirituous or distilled liquors imported in any sized cask, bottle, jug, or other packages of or from any country, dependency, or province under whose laws similar sized casks, bottles, jugs, or other packages of distilled spirits, wine, or other beverage put up or filled in the United States are denied entrance into such country, dependency, or province, shall be forfeited to the United States. (Acts of 1930, 1922, and 1913.) Any brandy or other spirituous or distilled liquor imported in a cask of less capacity than 10 gallons from any country shall be forfeited to the United States. (Act of 1913.) Paragraph, act of 1930 Schedule 8.-Spirits, Wines, and Other Beverages-Continued Classification Rates of duty Act of 1930 Act of 1922 Act of 1913 813 814 815 There shall be no constructive or No wines, spirits, or other liquors The Secretary of the Treasury is 18 The following was included in the act of 1913: "Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or bay water, imported in bottles or jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if imported empty. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe.' 19 Provision new in act of 1930. Not exceeding— Rates of duty Act of 1930 Act of 1922 Act of 1913 1.. 2. 5.3 per cent.. 5.6 per cent.. 5.9 per cent.. 6.2 per cent.. 6.8 per cent.. 7.7 per cent.. 8.3 per cent.. 8.6 per cent.. 8.9 per cent. 0.2 cent per lb. or 5 per cent. 5 per cent. 5 per cent. 5 per cent. 5 per cent.. 5 per cent. 5 per cent. 71⁄2 per cent.. 71⁄2 per cent. 72 per cent.. 71⁄2 per cent.. 72 per cent. 72 per cent. 72 per cent. 72 per cent. 10 per cent. 10 per cent.. 10 per cent.. 10 per cent.. 10 per cent.. 10 per cent.. 10 per cent.. 10 per cent. 10 per cent. 10 per cent. 1 All the articles enumerated or described in Schedule 9 (except in par. 922) of the act of 1930 are subject to an additional duty of 10 cents per pound on the cotton contained therein having a staple of 1% inches or more in length (see par. 924). 2 The emergency tariff act of. 1921 imposed 7 cents per pound in addition to the rates of duty imposed thereon by the act of 1913, on manufactures of which cotton having a staple of 13% inches or more in length was the component material of chief value. In the act of 1913 no distinction was made between single and plied yarns, but yarns mercerized were dutiable at the rates applicable to yarns bleached, dyed, colored, or combed. The higher rate, specific or ad valorem, applied. |