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SCHEDULE 8.-SPIRITS, WINES, AND OTHER BEVERAGES

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$5 per proof gallon $5 per proof gallon

Compounds and preparations of $5 per proof gallon. $5 per proof gallon
which distilled spirits are the com-
ponent material of chief value and

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1 pint.

More than 1 pint and not more
than 1 quart.

In bottles or vessels containing
more than 1 quart each.

Still wines, including ginger wine or
ginger cordial, vermuth, and
rice wine or sake, and similar
beverages n. s. p. f. 6

In casks or packages other than
bottles or jugs-

Containing 14 per cent or less of
absolute alcohol.

Containing more than 14 per
cent of absolute alcohol.

In bottles or jugs —

Containing each not more than
1 pint, in cases of 24.

Containing each more than 1
pint and not more than 1
quart, in cases of 1 dozen.
Quantity in excess in bottles or
jugs.

Ale, porter, stout, and beer.

In bottles or jugs...

In other containers.

Malt extract:

Fluid..

In bottles or jugs.

In casks..

Solid or condensed.

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$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.
$4.80 per dozen. 4

$9.60 per dozen. +

$3 per gallon. 4, 5

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70 cents per gallon.
70 cents per gal.
and $5 per proof
gal.8

70 cents per gallon.
70 cents per gal.
and $5 per proof
gal.8

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

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10 Dutiable as fruit juices or fruit sirups.

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11 On the alcohol contained therein or that can be produced therefrom.

(10).

20 per cent.
20 per cent and in
addition $2.50 per
proof gal. on
alcohol in excess
of 10 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

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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
other allowance for breakage,
leakage, or damage on wines,
liquors, cordials, or distilled
spirits, except that when it shall
appear to the collector of customs
from the gauger's return, verified
by an affidavit by the importer
to be filed within five days after
the delivery of the merchandise,
that a cask or package has been
broken or otherwise injured in
transit from a foreign port and as
a result thereof a part of its con-
tents, amounting to 10 per cent
or more of the total value of the
contents of the said cask or pack-
age in its condition as exported,
has been lost, allowance therefor
may be made in the liquidation
of the duties. 18

No wines, spirits, or other liquors
or articles provided for in this
schedule containing 1⁄2 per cent
or more of alcohol shall be im-
ported or permitted entry except
on a permit issued therefor by the
Commissioner of Internal Rev-
enue (act of 1922, prohibition act
of 1930) and any such wines,
spirits, or other liquors or articles
imported or brought into the
United States without a permit
shall be seized and forfeited in the
same manner as for other viola-
tions of the customs laws: Pro-
vided, That high-proof fruit
spirits made in distilleries con-
nected with wineries for use in
the fortification of wines, may
also be withdrawn and used,
under the same laws and regu-
lations applicable to the with-
drawal and use of alcohol for all
nonbeverage purposes. 19

The Secretary of the Treasury is
hereby authorized and directed to
make all rules and regulations
necessary for the enforcement of
the provisions of this schedule.

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.

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Not exceeding—

Rates of duty

Act of 1930

Act of 1922

Act of 1913

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2.

5.3 per cent..

5.6 per cent..

5.9 per cent..

6.2 per cent..

6.8 per cent..
7.1 per cent..
7.4 per cent..

7.7 per cent..
8 per cent.

8.3 per cent..

8.6 per cent..

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8.9 per cent.

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0.2 cent per lb. or
54 per cent."
0.4 cent per lb. or
51⁄2 per cent.1
0.6 cent per lb. or
534 per cent.
0.8 cent per lb. or
6 per cent.
1 cent per lb. or
64 per cent."
1.2 cents per lb. or
61⁄2 per cent.
1.4 cents per lb. or
634 per cent."
1.6 cents per lb. or
7 per cent.
1.8 cents per lb. or
74 per cent.4
2 cents per lb. or
71⁄2 per cent.
2.2 cents per lb. or
734 per cent.4
2.4 cents per lb. or
8 per cent.1
2.6 cents per lb. or
84 per cent.
2.8 cents per lb. or
81⁄2 per cent.4
3 cents per lb. or
834 per cent.
3.2 cents per lb. or
9 per cent.4
3.4 cents per lb. or
94 per cent.
3.6 cents per lb. or
91⁄2 per cent.1
3.8 cents per lb. or
934 per cent.1
4 cents per lb. or
10 per cent.4
4.2 cents per lb. or
104 per cent.1
4.4 cents per lb. or
101⁄2 per cent."
4.6 cents per lb. or
104 per cent.
4.8 cents per lb. or
11 per cent.4
5 cents per lb. or
114 per cent.4
5.2 cents per lb. or
111⁄2 per cent.
5.4 cents per lb. or
1134 per cent."
5.6 cents per lb. or
12 per cent.4
5.8 cents per lb. or
124 per cent."
6 cents per lb. or
121⁄2 per cent.'
6.2 cents per lb. or
1234 per cent.1

5 per cent.

5 per cent.
5 per cent.

5 per cent.

5 per cent.

5 per cent..

5 per cent.

5 per cent.
5 per cent.
72 per cent..
72 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.

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.

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