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SCHEDULE 8.-SPIRITS, WINES, AND OTHER BEVERAGES
801(a) Nothing in this schedule shall be
construed as in any manner limit-
hibition Act, as amended.
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 ånd
n. s. p. f.
$2.40 per dozen. More than 42 and not more than
$4.80 per dozen. 4 1 pint. More than 1 pint and not more
$9.60 per dozen. + 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
beverages n. s. p. f. 6
bottles or jugs-
45 cents per gallon.7
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. Containing each more than 1
$1.85 per case. pint and not more than 1
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.? 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.
45 per cent. 806(a) Cherry juice, prune juice, or prune
wine, and all other fruit juices
and fruit sirups n. s. p. f.:
cent of alcohol.
and $5 per proof and $5 per proof
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. : Angostura bitters, $2.60 per proof gallon, act of 1922.
No separate or additional duty on the bottles. 3 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.
Schedule 8.-Spirits, Wines, and Other Beverages-Continued
806(a) Grape juice, grape sirup, and other
similar products of the grape,
gal.11 806(b) Concentrated juice of lemons, 70 cents per gal.on (12).
pared or preserved in any manner, on the alcohol
in, in addition
for the article.
$5 per proof gal.
on alcohol con-
20 per cent.
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.
or pressed, glass bottles, con
12 cents per doz. More than 2 and not more
18 cents per doz. than pint. More than 4 pint and not more
28 cents per doz. than 1% pints. Otherwise than in such bottles, or
50 cents per gal. in such bottles containing more
than 172 pints each.13
(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
809 Mineral waters and imitations of 10 cents per gal. 10 cents per gal...
natural mineral waters, and
10 cents per doz. More than 42 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
empty or separately.16
lon of measurement shall be
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
in no case less than-
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.)
Schedule 8.-Spirits, Wines, and Other Beverages—Continued
There shall be no constructive or
other allowance for breakage,
of the duties.
or articles provided for in this
nonbeverage purposes. 19
hereby authorized and directed to
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 if 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.
901 (a) Cotton yarn, including warps, in
combed, or plied, of num
5.3 per cent.. 0.2 cent per lb. or 5 per cent.
574 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.
672 per cent. 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.
7.7 per cent.
5 per cent.
774 per cent. 10.
8 per cent.
2 cents per lb. or 742 per cent..
772 per cent. 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 772 per cent..
8 per cent. 13.
8.9 per cent. 2.6 cents per lb. or 742 per cent.
844 per cent. 14..
9.2 per cent. 2.8 cents per lb. or 772 per cent.
842 per cent. 15..
9.5 per cent.. 3 cents per lb. or 772 per cent.
834 per cent.4 16.
9.8 per cent. 3.2 cents per lb. or 772 per cent.
9 per cent. 17.
10.1 per cent 3.4 cents per lb. or 772 per cent.
974 per cent. 18.
10.4 per cent. 3.6 cents per lb. or 742 per cent.
972 per cent. 19.
10.7 per cent. 3.8 cents per lb. or 7442 per cent.
994 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.
1074 per cent. 22..
11.6 per cent. 4.4 cents per lb. or 10 per cent.
1042 per cent. 23.
11.9 per cent. 4.6 cents per lb. or 10 per cent..
10%4 per cent. 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.
1174 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.
1272 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 148 inches or more in length (see par. 924).
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.