Tax on Intoxicating Liquor: Joint Hearings Before the Committee on Ways and Means, House of Representatives, and the Committee on Finance, United States Senate, Seventy-third Congress, Interim, First and Second Sessions

U.S. Government Printing Office, 1934 - 417 páginas

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Página 319 - It is a familiar rule, that a thing may be within the letter of the statute and yet not within the statute, because not within its spirit, nor within the intention of its makers.
Página 367 - ... on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn, and collected under the provisions of existing law.
Página 321 - ... dependent on each other, as conditions, considerations, or compensations for each other as to warrant a belief that the legislature intended them as a whole, and that, if all could not be carried into effect, the legislature would not pass the residue independently, and some parts are unconstitutional, all the provisions which are thus dependent, conditional, or connected must fall with them.
Página 367 - States an internal revenue tax at the rate of $2.25 (and on brandy at the rate of $2.00) on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn from bond.
Página 366 - That on and after the passage of this Act there shall be levied and collected on all distilled spirits in bond at that time or that have been or that may be then or thereafter produced in or imported into the United States...
Página 338 - All special taxes shall be Imposed as of on the first day of July In each year, or on commencing any trade or business on which such tax Is Imposed. In the former case the tax shall be reckoned for 1 year, and In the latter case It shall be reckoned proportionately, from the...
Página 319 - Frequently, however, even when the plain meaning did not produce absurd results but merely an unreasonable one "plainly at variance with the policy of the legislation as a whole" this Court has followed that purpose, rather than the literal words.
Página 367 - States, except such distilled spirits as are subject to the tax provided in section 6O4, in lieu of the internal-revenue taxes now imposed thereon by law, a tax of $2.20 (or, if withdrawn for beverage purposes or for use in the manufacture or production of any article used or intended for use as a beverage...
Página 371 - ... product resulting from the distillation of fermented grape juice to which water may have been added prior to, during or after fermentation, for the sole purpose of facilitating the fermentation and economical distillation thereof, and shall be held to include the...
Página 319 - ... It is undoubtedly true that there may be cases where one part of a statute may be enforced as constitutional, and another be declared inoperative and void, because unconstitutional; but these are cases where the parts are so distinctly separable that each can stand alone, and where the court is able to see, and to declare, that the intention of the legislature was that the part pronounced valid should be enforceable, even though the other part should fail. To hold otherwise would be to substitute,...

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