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SCHEDULE 8.-SPIRITS, WINES, AND OTHER BEVERAGES

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801(a) Nothing in this schedule shall be

construed as in any manner limit-
ing or restricting the provisions of
Title II or III of the National Pro-

hibition Act, as amended.
801(b) The duties prescribed in Schedule 8

(1).
(1) --

(1).
and imposed by Title I shall be in
addition to the internal-revenue
taxes imposed under existing law,

or any subsequent act. 802 Brandy and other spirits manufac- $5 per proof gallon. $5 per proof gallon $2.60 per proof galtured or distilled from grain or

lon. other materials. Compounds and preparations of $5 per proof gallon. $5 per proof gallon Not less than $2.60 which distilled spirits are the com

per proof gallon. ponent material of chief value and n. s. p. f. Cordials, liqueurs, arrack, absinthe, $5 per proof gallon $5 per proof gallon 3 $2.60 per proof galkirschwasser, ratafia, and bitters

lon.
of all kinds containing spirits..
:803 Champagne and all other sparkling $6 per gallon --- $6 per gallon

wines:
In bottles containing each-
2 pint or less

$2.40 per dozen. More than 12 and not more than

$4.80 per dozen. 4 1 pint. More than 1 pint and not more

$9.60 per dozen. 4 than 1 quart. In bottles or vessels containing

$3 per gallon. 4,5 more than 1 quart each. -804 Still wines, including ginger wine or $1.25 per gallon... $1.25 per gallon..-

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

45 cents per gallon.?
absolute alcohol.
Containing more than 14 per

60 cents per gallon. cent of absolute alcohol. In bottles or jugs iContaining each not more than

$1.85 per case. 1 pint, in cases of 24. 01 Containing each more than 1

$1.85 per case. "pint and not more than i o quart, in cases of 1 dozen. Quantity in excess in bottles or

6 cents per pint or jugs.

fractional part. 805 Ale, porter, stout, and beer.

$1 per gallon. $1 per gallon. In bottles or jugs--

45 cen tsper gallon.7 In other containers.

23 cents per gallon. Malt extract: Fluid.

$1 per gallon. $1 per gallon. In bottles or jugs.

45 cents per gallon. In casks..

23 cents per gallon. Solid or condensed.

60 per cent.
60

45 per cent. 806(a) Cherry juice, prune juice, or prune

wine, and all other fruit juices

and fruit sirups n. s. p. f.:
Containing less than 12 per 70 cents per gallon. 70 cents per gallon.

cent of alcohol.
Containing 22 per cent or more of 70 cents per gal. 70 cents per gal.
alcohol.

and $5 per proof and $5 per proof

gal.8 Containing no alcohol or not more

70 cents per gal. than 18 per cent of alcohol. Containing more than 18 per cent

70 cents per gal. of alcohol. 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. 3 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.

. 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.
8 On alcohol contained therein.
9 And in addition thereto $2.07 per proof gallon on the alcohol contained therein.

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Schedule 8.-Spirits, Wines, and Other BeveragesContinued

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806(a) Grape juice, grape sirup, and other

similar products of the grape,
by whatever name known, con-
taining or capable of produc-

ing-
Less than 1 per cent of alcohol... 70 cents per gal... 70 cents per gal.. (10).
More than 1 per cent of alcohol... 70 cents per gal. 70 cents per gal. (10).

and $5 per proof and $5 per proof
gal.11

gal.11 806(b) Concentrated juice of lemons, 70 cents per gal.on (12)

(12).
oranges, or other citrus fruits, fit the quantity of
for beverage purposes, whether in unconcentrated
liquid, powdered, or solid form. natural fruit

juice contained
in such concen-
trated juice or
sirup as shown
by chemical an-

alysis.
Sirups containing any of the fore- 70 cents per gal,on (10).

(10).
going, whether in liquid, pow- the quantity of
dered, or solid form.

unconcentrated
natural fruit
juice contained
in such concen.
trated juice or
sirup as shown
by chemical an-

alysis.
807 Berries and fruits of all kinds, pre- $5 per proof gallon

pared or preserved in any manner, on the alcohol
containing 42 per cent or more of contained there.
alcohol.

in, in addition
to rates provided

for the article.
Containing 5 per cent or more

$5 per proof gal.
alcohol

on alcohol con-
tained therein
and rates pro-
vided for the ar-

ticle.
Containing,
Not over 10 per cent alcohol..

20 per cent.
Over 10 per cent alcohol....

20 per cent and in

addition $2.50 per proof gal. on alcohol in excess

of 10 per cent. 808 Ginger ale, ginger beer, lemonade, 15 cents per gal..-- 15 cents per gal...

soda water, and similar bever

ages containing no alcohol.
In plain green or colored, molded,

or pressed, glass bottles, con

taining each-
Not more than 12 pint.

12 cents per doz. More than 12 and not more

18 cents per doz. than 34 pint. More than 34 pint and not more

28 cents per doz. than 142 pints. Otherwise than in such bottles, or

50 cents per gal. in such bottles containing more

than 142 pints each.13
Beverages, n. s. p. f.:
Containing less than 12 per cent 15 cents per gal...-15 cents per gal....

of alcohol.
Containing not more than 2 per

(14). cent of alcohol. 10 Dutiable as fruit juices or fruit sirups. 11 On the alcohol contained therein or that can be produced therefrom. 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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809 Mineral waters and imitations of 10 cents per gal --- 10 cents per gal..-

natural mineral waters, and
artificial mineral waters n. s.

p. f.
In bottles or jugs 15 containing-
Not more than 12 pint...

10 cents per doz. More than 12 and not more

15 cents per doz. than 1 pint. More than 1 pint and not more

20 cents per doz. than 1 quart. More than 1 quart-

18 cents per gal. Otherwise than in bottles or jugs15

8 cents per gal. 810 When any article provided for in

this schedule is imported in
bottles or jugs, duty shall be
collected upon the bottles or jugs
at one-third the rate provided on
the bottles or jugs if imported

empty or separately.16
811 Each and every gauge or wine gal-

lon of measurement shall be
counted as at least one proof gal-
lon; and the standard for deter-
mining the proof of brandy and
other spirits or liquors of any
kind when imported shall be the
same as that which is defined in
the laws relating to internal reve-
nue. The Secretary of the Treas-
ury, in his discretion, may author-
ize the ascertainment of the proof
of wines, cordials, or other liquors
and fruit juices by distillation
or otherwise, in cases where it is
impracticable to ascertain such
proof by the means prescribed by
existing law or regulations. (Act
of 1930; similar provisions in

acts of 1922 and 1913.) 812 No lower rate or amount of duty $5 per proof gal..-- $5 per proof gal... $1.75 per gal.

shall be levied, collected, and
paid on (the articles enumerated
in paragraph 802 of this schedule
[acts of 1930 and of 1922)) (brandy,
spirits, and other spirituous bev-
erages [act of 1913]) than that
fixed by law for the description
of first proof; but it shall be in-
creased in proportion for any
greater strength than the strength
of first proof, and all imitations
of brandy, spirits, or wines im-
ported by any names whatever
shall be subject to the highest
rate of duty provided for the gen-
uine articles respectively in-
tended to be represented in and

in no case less than-
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.)

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Schedule 8.-Spirits, Wines, and Other Beverages-Continued

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813

814

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 12 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.
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.

19

815

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 it 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.

SCHEDULE 9.-COTTON MANUFACTURES 1, 2

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graph, act of 1930

901 (a) Cotton yarn, including warps, in

any form:
Not bleached, dyed, colored,

combed, or plied, of num

bers-
Not exceeding-
1..

5.3 per cent.. 0.2 cent per lb. or 5 per cent.

574 per cent. 2.

5.6 per cent. 0.4 cent per lb. or 5 per cent.

542 per cent.4 3..

5.9 per cent 0.6 cent per lb. or 5 per cent.

534 per cent.4
6.2 per cent. 0.8 cent per lb. or 5 per cent..

6 per cent.
5.

6.5 per cent. 1 cent per lb. or 5 per cent.

674 per cent. 6.

6.8 per cent. 1.2 cents per lb. or 5 per cent.

622 per cent.4 7.

7.1 per cent.. 1.4 cents per lb. or 5 per cent.

634 per cent. 8...

7.4 per cent. 1.6 cents per lb. or 5 per cent.

7 per cent. 9..

7.7 per cent. 1.8 cents per lb. or 5 per cent.

774 per cent. 8 per cent.

2 cents per lb. or 792 per cent..

772 per cent.4 11...

8.3 per cent. 2.2 cents per lb. or 772 per cent.

734 per cent. 12.

8.6 per cent. 2.4 cents per lb. or 742 per cent..

8 per cent.4 13.

8.9 per cent. 2.6 cents per lb. or 772 per cent..

874 per cent.4 14.

9.2 per cent. 2.8 cents per lb. or 742 per cent.

842 per cent.4 15.

9.5 per cent. 3 cents per lb. or 772 per cent.

834 per cent. 16.

9.8 per cent. 3.2 cents per lb. or 742 per cent..

9 per cent. 17.

10.1 per cent ---- 3.4 cents per lb. or 7%2 per cent..

974 per cent. 18.

10.4 per cent 3.6 cents per lb. or 742 per cent.

942 per cent. 19.

10.7 per cent 3.8 cents per lb. or 742 per cent..

934 per cent. 20.

11 per cent.. 4 cents per lb. or 10 per cent.

10 per cent.4 21..

11.3 per cent.. 4.2 cents per lb. or 10 per cent.

1044 per cent.4 22.

11.6 per cent. 4.4 cents per lb. or 10 per cent.

10%2 per cent. 23

11.9 per cent ---- 4.6 cents per lb. or 10 per cent.

1034 per cent.4 24.

12.2 per cent. 4.8 cents per lb. or 10 per cent.

11 per cent. 25.

12.5 per cent.. 5 cents per lb. or 10 per cent.

11/4 per cent. 26.

12.8 per cent 5.2 cents per lb. or 10 per cent.

1142 per cent. 27.

13.1 per cent. 5.4 cents per lb. or 10 per cent.

1134 per cent. 28.

13.4 per cent.. 5.6 cents per lb. or 10 per cent.

12 per cent. 29.

13.7 per cent.. 5.8 cents per lb. or 10 per cent.

1274 per cent. 30.

14 per cent. 6 cents per lb. or 10 per cent.

1242 per cent. 31

14.3 per cent. 6.2 cents per lb. or 10 per cent.

1234 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 146 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 138 inches or more in length was the component material of chief value.

3 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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