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WAR REVENUE BILL.

COMPARATIVE PRINT

SHOWING

H. R. 18891, A BILL TO INCREASE THE INTERNAL REVENUE, AND FOR OTHER PURPOSES, AS

PASSED BY THE HOUSE, AND REPORTED TO THE SENATE, TOGETHER WITH THE LAW OF 1898, AN ACT TO PROVIDE WAYS AND MEANS TO MEET WAR EXPENDITURES.

LAW OF 1898.

PASSED HOUSE.

REPORTED TO SENATE.

[PUBLIC—No. 133.] AN ACT To provide ways and means to AN ACT To increase the internal revenue, AN ACT To increase the internal revenue, meet war expenditures, and for other

and for other purposes.

and for other purposes. purposes.

Be it enacted by the Senate and Be it enacted by the Senate and Be it enacted by the Senate and House of Representatives of the House of Representatives

House of Representatives of the House of Representatives of the United States of America in Con- United States of America in Con- United States of America in Congress assembled, That there shall be gress assembled, That there shall be gress assembled, "That there shall be levied, collected, and

levied, collected, and paid, in lieu of the tax of one paid in lieu of the tax of $1 paid in lieu of the tax of $1 dollar now imposed by law, a tax of now imposed by law, a tax of now imposed by law, a tax of

two dollars

$1.50

$1.75

on

on

on all beer, lager beer,
all beer, lager beer,

all beer, lager beer, ale, porter, and other similar fer- ale, porter, and other similar fer- ale, porter, and other similar fermented liquors, brewed or manu- mented liquor, brewed or manu- mented liquor, brewed or manufactured and sold, or stored in ware- factured and sold, or stored in ware- factured and sold, or stored in warehouse, or removed for consumption house, or removed for consumption house, or removed for consumption or sale, within the United States, by or sale, within the United States, by or sale, within the United States, by whatever name such liquors may whatever name such liquors may whatever name such liquors may be called, for every barrel contain- be called, for every barrel contain- be called, for every barrel containing not more than thirty-one gallons; ing not more than thirty-one gallons; ing not more than thirty-one gallons; and at a like rate for any other quan- and at a like rate for any other quan- and at a like rate for any

other

quantity or for the fractional parts of a tity or for the fractional parts of a tity or for the fractional parts of a barrel authorized and defined by barrel authorized and defined by barrel authorized and defined by law. And section thirty-three hun- law. And section thirty-three hun- law. - And section thirty-three hundred and thirty-nine of the Revised dred and thirty-nine of the Revised dred and thirty-nine of the Revised Statutes is hereby amended accord- Statutes is hereby amended accord- Statutes is hereby amended accordingly: ingly:

ingly: Provided, That a discount of

Provided, That a discount of seven and one-half

per
centum shall

seven and one-half per centum shat be allowed upon alf sales by collec

be allowed upon alt sales of collectors to brewers of the stamps pro

tors to brewers of the stamps provided for the payment of said tax:

vided for the payment of said tax:

LAW OF 1898.

PASSED HOUSE.

REPORTED TO SENATE. Provided further, That the additional Provided further, That the additional Provided further, That the additional tax imposed in this section on all tax imposed in this section on all tax imposed in this section on all fermented liquors stored in ware- fermented liquors stored in ware- fermented liquors stored in warehouse to which a stamp had been house to whích a stamp has been house to which a stamp has been affixed shall be assessed and col- affixed shall be assessed and col- affixed shall be assessed and collected in the manner now provided lected in the manner now provided lected in the manner now provided by law for the collection of taxes by law for the collection of taxes by law for the collection of taxes not paid by stamps. not paid by stamp:

not paid by stamp: Provided further,

Provided further That until appropriate stamps are That until appropriate stamps are prepared and furnished, the stamps prepared and furnished, the stamps heretofore used to denote the pay- heretofore used to denote the payment of the internal-revenue tax on ment of the internal-revenue tax on fermented liquor may be stamped fermented liquor may be stamped or imprinted with a suitable device or imprinted with a suitable device to denote the new rate of tax herein to denote the new rate of tax herein imposed, and shall be affixed to all imposed, and shall be affixed to all packages containing such liquors on packages containing such liquors on which the tax imposed by this act which the tax imposed by this act is paid. Any person having pos

is paid. Any person having possession of unaffixed stamps hereto- session of unaffixed stamps heretofore issued for the payment of the fore issued for the payment of the tax on unfermented liquors shall

tax on unfermented liquors shall present the same to the collector of present the same to the collector of the district, who shall receive them the district, who shall receive them at the price paid for such stamps by at the price paid for such stamps by the purchaser and issue in lieu thereof the purchaser and issue in lieu thereof new or imprinted stamps at the rate new or imprinted stamps at the rate provided in this act.

provided in this act.

Sec. 2. That there be levied, collected, and paid in addition to the tax now imposed by law a tax of 5 cents per gallon upon each gallon of rectified whisky, or other similar rectified distilled liquor, distilled or manufactured and sold or stored, or rectified in warehouse, or removed for consumption or sale within the United States: Provided, That the additional tax imposed by this section shall be paid by appropriate stamps prepared, furnished, and canceled by the Commissioner of Internal Revenue with the approval of the Secre

tary of the Treasury. SEC. 2. That upon all wines which Sec. 3. That upon all domestic shall hereafter be manufactured and and imported liqueurs or compounds sold, or removed for consumption known or denominated as wines, and sale, there shall be levied, col- liqueurs, or cordials, under whatever lected, and paid by the person so name sold or offered for sale, there manufacturing such wines the fol- shall be levied and collected before lowing taxes on each and every wine the same are sold or offered for sale: gallon of wine so manufactured and on all wines, including liqueurs or sold, or so removed for consumption cordials, containing more than three and sale during the preceding month: per centum saccharine matter, and On domestic sweet wines, contain- on all wines containing more than ing more than three per centum of fourteen per centum of absolute alcosaccharine matter, 20 cents per hol, a tax at the rate of 20 cents per gallon; and on other domestic wines, wine gallon; and on other wines, including dry wines, 12 cents per commonly known as dry wines, and gallon; and the tax ascertained to containing not more than fourteen Be so due shall be assessed and col- per centum of absolute alcohol, a tax lected as other internal-revenue at the rate of 8 cents per gallon; and taxes are assessed and collected: the tax herein imposed shall be paid

LAW OF 189&.

PASSED HOUSE.

REPORTED TO SENATE.

by stamp to be affixed to each bottle or container in which such wines, liqueurs, or cordials are sold or offered for sale: Provided, That each bottle or container so used holding less than one pint shall be accounted as one pint, and each bottle or container holding more than one pint and not more than one quart shall be accounted as one quart; and the tax imposed shall in like manner be paid on the wine in any bottle or

container holding more than one Provided, That wines sold or de- quart: Provided further, That wines livered by the producer thereof to liqueurs, or cordials taxable under persons or companies engaged in the the provisions of this section, when business of blending, perfecting, or sold or delivered by the producer, recasking such wines for sale shall importer, or dealer in wholesale be subject to the tax herein im- quantities to other dealers, the dealers posed upon their removal for con- 80 receiving the same shall affix sumption or sale by the person or thereto the stamps as hereinbefore companies so blending, perfecting, prescribed: Andprovided further, or recasking such wines, and shall That whenever any such wines sold be paid by and included in the re- in wholesale quantities are received turns made by all such persons and on the premises of any rectifier or companies.

manufacturer, a stamp denoting payment of the tax herein imposed shall be immediately affixed to each cask or vessel in which such wines are stored on said premises, and all such stamps when so affixed shall be canceled in such manner as may be required by regulations hereinafter authorized. The Commissioner of Internal Revenue shall cause to be prepared suitable and special stamps denoting the tax herein imposed, to be affixed and canceled in such manner as he, with the approval of the Secretary of the Treasury, may prescribe; and the absence of such stamp from any bottle or package containing any wine, liqueurs, or cordials taxable under the provisions of this section shall be prima facie evidence that the tax thereon has not been paid, and all such wines, liqueurs, and cordials shall be forfeited to the United States. The tax herein imposed shall take effect thirty days after the approval of this Act.

SEC. 3. That upon gasoline, motor spirits, naphtha, and other products, obtained from crude, partially refined, or residuum oils, and suitable for motor power, there shall be levied and collected, and paid monthly by the producer thereof, a tax of 2 cents on each and every wine gallon so produced during the preceding month; and the tax ascertained to be so due shall be assessed and collected as other internalrevenue taxes

are assessed and collected.

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