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AN ACT TO PROVIDE WAYS AND MEANS TO MEET WAR EXPENDITURES
AND FOR OTHER PURPOSES

WASHINGTON
GOVERNMENT PRINTING OFFICE

1

DOCUMENT

No. 597

SUBMITTED BY MR. SIMMONS.

IN THE SENATE OF THE UNITED STATES,
October 8 (calendar day, October 10), 1914.

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Ordered, That there be printed as a Senate document, in parallel columns, a comparative print showing the law approved June 13, 1898 (Public-133), “An act to provide ways and means to meet war expenditures, and for other purposes"; the bill (H. R. 18891) "To increase the internal revenue, and for other purposes, as the same passed the House of Representatives at the present session of Congress, and the last-named bill as it was reported to the Senate by Mr. Simmons on October 8, 1914.

Attest:

JAMES M. BAKER,

Secretary.

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.

[PUBLIC-NO. 133.]

AN ACT To provide ways and means to meet war expenditures, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there shall be

paid, in lieu of the tax of one dollar now imposed by law, a tax of two dollars

on all beer, lager beer, ale, porter, and other similar fermented liquors, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, for every barrel containing not more than thirty-one gallons; and at a like rate for any other quantity or for the fractional parts of a barrel authorized and defined by law. And section thirty-three hundred and thirty-nine of the Revised Statutes is hereby amended accordingly:

Provided, That a discount of seven and one-half per centum shall be allowed upon all sales by collectors to brewers of the stamps provided for the payment of said tax:

PASSED HOUSE.

AN ACT To increase the internal revenue, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there shall be levied, collected, and

paid in lieu of the tax of $1 how imposed by law, a tax of $1.50

on all beer, lager beer, ale, porter, and other similar fermented liquor, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, for every barrel containing not more than thirty-one gallons; and at a like rate for any other quantity or for the fractional parts of a barrel authorized and defined by law. And section thirty-three hundred and thirty-nine of the Revised Statutes is hereby amended accordingly:

REPORTED TO SENATE.

AN ACT To increase the internal revenue, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there shall be

levied, collected, and

paid in lieu of the tax of $1 now imposed by law, a tax of $1.75

on all beer, lager beer, ale, porter, and other similar fermented liquor, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, for every barrel containing not more than thirty-one gallons; and at a like rate for any other quantity or for the fractional parts of a barrel authorized and defined by law. And section thirty-three hundred and thirty-nine of the Revised Statutes is hereby amended accordingly:

Provided, That a discount of seven and one-half per centum shall be allowed upon all sales of collectors to brewers of the stamps provided for the payment of said tax:

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