LAW OF 1898.

Provided further, That the additional tax imposed in this section on all fermented liquors stored in warehouse to which a stamp had been affixed shall be assessed and collected in the manner now provided by law for the collection of taxes not paid by stamps.

PASSED HOUSE.

Provided further, That the additional tax imposed in this section on all fermented liquors stored in warehouse to which a stamp has been affixed shall be assessed and collected in the manner now provided by law for the collection of taxes not paid by stamp:

Provided further, That until appropriate stamps are prepared and furnished, the stamps heretofore used to denote the pay

ment of the internal-revenue tax on fermented liquor may be stamped or imprinted with a suitable device to denote the new rate of tax herein imposed, and shall be affixed to all packages containing such liquors on which the tax imposed by this act is paid. Any person having possession of unaffixed stamps heretofore issued for the payment of the tax on unfermented liquors shall present the same to the collector of the district, who shall receive them at the price paid for such stamps by the purchaser and issue in lieu thereof new or imprinted stamps at the rate provided in this act.

SEC. 2. That upon all wines which shall hereafter be manufactured and sold, or removed for consumption and sale, there shall be levied, collected, and paid by the person so manufacturing such wines the following taxes on each and every wine gallon of wine so manufactured and sold, or so removed for consumption and sale during the preceding month: On domestic sweet wines, containing more than three per centum of saccharine matter, 20 cents per gallon; and on other domestic wines, including dry wines, 12 cents per gallon; and the tax ascertained to be so due shall be assessed and collected as other internal-revenue taxes are assessed and collected:

REPORTED TO SENATE.

Provided further, That the additional tax imposed in this section on all fermented liquors stored in warehouse to which a stamp has been affixed shall be assessed and collected in the manner now provided by law for the collection of taxes not paid by stamp:

Provided further That until appropriate stamps are prepared and furnished, the stamps heretofore used to denote the pay

ment of the internal-revenue tax on

fermented liquor may be stamped. or imprinted with a suitable device to denote the new rate of tax herein imposed, and shall be affixed to all packages containing such liquors on which the tax imposed by this act is paid. Any person having possession of unaffixed stamps heretofore issued for the payment of the tax on unfermented liquors shall present the same to the collector of the district, who shall receive them at the price paid for such stamps by the purchaser and issue in lieu thereof new or imprinted stamps at the rate 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 Secretary of the Treasury.

Sec. 3. That upon all domestic and imported liqueurs or compounds known or denominated as wines, liqueurs, or cordials, under whatever name sold or offered for sale, there shall be levied and collected before the same are sold or offered for sale: on all wines, including liqueurs or cordials, containing more than three per centum saccharine matter, and on all wines containing more than fourteen per centum of absolute alcohol, a tax at the rate of 20 cents per wine gallon; and on other wines, commonly known as dry wines, and containing not more than fourteen per centum of absolute alcohol, a tax at the rate of 8 cents per gallon; and the tax herein imposed shall be paid

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 quart: Provided further, That wines, liqueurs, or cordials taxable under the provisions of this section, when sold or delivered by the producer, importer, or dealer in wholesale quantities to other dealers, the dealers so receiving the same shall affix thereto the stamps as hereinbefore prescribed: And provided further, That whenever any such wines sold in wholesale quantities are received on the premises of any rectifier or 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.