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" Every person who manufactures fermented liquors of any name or description for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer... "
Liquor Tax Administration Act: Taxes on Wines - Side 68
av United States. Congress. Senate. Committee on Finance - 1936
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volum 152

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1894 - 772 sider
...malt liquors." And in the same section it is enacted that " every person who Opinion of the Court. manufactures fermented liquors of any name or description...any substitute therefor, shall be deemed a brewer," and " shall pay one hundred dollars;" and "rectifiers of distilled spirits shall pay two hundred dollars;"...
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - 1895 - 792 sider
...SEC. 3244. Special taxes are imposed as follows : — First. Brewers shall pay one hundred dollars. Every person who manufactures fermented liquors of...from malt, wholly or in part, or from any substitute *100and*60therefor, shall be deemed a brewer : Provided, That any person who manufactures less than...
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Compilation of Decisions Rendered by the Commissioner of Internal ..., Volum 1

United States. Office of Commissioner of Internal Revenue - 1899 - 398 sider
...paragraph of section 3244, Revised Statutes, requires that every person shall be regarded as a brewer who " manufactures fermented liquors of any name or...wholly or in part, or from any substitute therefor," if he should manufacture a fermented liquor from hops and sugar which resembles in general character,...
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Treasury Decisions Under Tariff and Internal Revenue Laws, Etc, Volum 2

United States. Department of the Treasury - 1899 - 1182 sider
...paragraph of section 3244, Revised Statutes, requires that every person shall be regarded as a brewer who "manufactures fermented liquors of any name or...wholly or in part, or from any substitute therefor," if he should manufacture a fermented liquor from hops and sugar which resembles, in general character,...
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Compilation of Decisions Rendered by the Commissioner of Internal ..., Volum 1

United States. Office of Commissioner of Internal Revenue - 1899 - 402 sider
...paragraph of section 3244, Revised Statutes, requires that every person shall be regarded as a brewer who "manufactures fermented liquors of any name or...wholly or in part, or from any substitute therefor," if he should manufacture a fermented liquor from hops and sugar which resembles in general character,...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1900 - 482 sider
...fol- special taxe«. lows: First. Brewers shall pay one hundred dollars. Every per- n™w*r». sou who manufactures fermented liquors of any name or...for sale, from malt, wholly or in part, or from any substitut»1, therefor, shall be deemed a brewer : Provided, That any person who manufactures less...
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Proceedings of the American Federation of Labor

American Federation of Labor - 1901 - 670 sider
...production; and, WHEREAS, The internal revenue laws of 1894, Section 3244, say: "Brewers shall pay $i; every person who manufactures fermented liquors of...manufactures less than 500 barrels a year shall pay the • cf $5*; and, WHEREAS, This section of the law is not enforced and the wages in that industry are...
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United States Circuit Courts of Appeals Reports: With Key-number Annotations ...

1901 - 820 sider
...Statutes defines a brewer, and imposes special taxes as follows: "Brewers shall pay one hundred dollars. Every person who manufactures fermented liquors of...provided, that any person who manufactures less than five hundred barrels a year shall pay the sum of fifty dollars." By section 33:«) it is provided:...
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American Handy-book of the Brewing, Malting and Auxiliary Trades ...

Robert Wahl, Max Henius - 1902 - 1288 sider
...beer, ale, porter or other fermented liquor means a measure containing 231 cubic inches. A brewer is every person who manufactures fermented liquors of any name or description, for sale, from malt, with or without adjuncts. THE STAMP TAX. On all such fermented liquors a tax is levied which, beginning...
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The Year Book of the United States Brewers' Association

United States Brewers' Association - 1909 - 218 sider
...inches. DEFINITION AND QUALIFICATION OF A BREWER. SECTION 3244, Revised Statutes, provides that — * * * Every person who manufactures fermented liquors of...any substitute therefor, shall be deemed a brewer. * * * SECTION 3335, Revised Statutes, provides that — Every brewer shall, before commencing or continuing...
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