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" ... 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tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn, and collected under the provisions of existing... "
Treasury Decisions Under Internal Revenue Laws of the United States - Page 411
by United States. Internal Revenue Service - 1941
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Cases Decided in the United States Court of Claims ... with ..., Volume 115

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1950 - 940 pages
...the United 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gallon when below proof...fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn from Bond. (5) Rectified spirits and wines. — In addition...
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Cases Decided in the Court of Claims of the United States, Volume 72

United States. Court of Claims - Law reports, digests, etc - 1932 - 800 pages
...the manufacture or production ot any article used or intended for use as a beverage, a tax of $6.40) on each proof gallon, or wine gallon when below proof,...fractional parts of such proof or wine gallon, to be Kaid by the distiller or importer when withdrawn, and colscted under the provisions of existing law."...
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Cases Decided in the Court of Claims of the United States, Volume 58

United States. Court of Claims - Law reports, digests, etc - 1924 - 792 pages
...now imposed thereon by law, a tax of $2.20 ( ) on each proof galReporterN Stitemett of the Case. Ion, or wine gallon when below proof, and a proportionate...rate on all fractional parts of such proof or wine gallons to be paid by the distiller or importer when withdrawn and collected under the provisions of...
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...the manufacture or production of any article used or intended for use as a beverage, a tax of $2.10) on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on afl fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn,...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 273-274

Law reports, digests, etc - 1921 - 2116 pages
...the manufacture or production of any article used or intended for use as a beverage, a tax of $6.40) on each proof gallon, or wine gallon when below proof,...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." Section...
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Tariff Acts of 1883, 1890, 1894 1897: Administrative Act of 1890. War ...

United States - Revenue - 1890 - 520 pages
...the United States, on which the tax is not paid before that day, a tax of one dollar and ten cents on each proof gallon, or wine gallon when below proof,...all fractional parts of such proof or wine gallon: Provided, That in computing the tax on any package of spirits all fractional parts of a gallon, less...
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F. B. Vandegrift & Co.'s Hand-book of the United States Tariff: Containing ...

F.B. Vandegrift & Co - Customs administration - 1894 - 568 pages
...the United States, on which the tax is not paid before that day, a tax of one dollar and ten cents on each proof gallon, or wine gallon when below proof,...all fractional parts of such proof or wine gallon': Provided, That in computing the tax on any package of spirits all fractional parts of a gallon, less...
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The Tariffs of 1890 and 1894 on Imports Into the United States, and Customs ...

United States - Customs administration - 1894 - 222 pages
...the United States, on which the tax is not paid before that day, a tax of one dollar and ten cents on each proof gallon, or wine gallon when below proof,...all fractional parts of such proof or wine gallon : Provided, That in computing the tax on any package of spirits all fractional parts of a gallon, less...
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A Digest of the United States Tariff and Customs Laws: With a Schedule of ...

Samuel Thomas Morgan, United States, William Henry Masson, Charles H. Morgan - Money - 1895 - 658 pages
...the United States, on which the tax is not paid before that da}-, a tax of one dollar and ten cents on each proof gallon, or wine gallon when below proof,...all fractional parts of such proof or wine gallon: Provided, That in computing the tax on any package of spirits all frac tional parts of a gallon, less...
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Appletons' Annual Cyclopædia and Register of ..., Volume 19; Volume 34

Encyclopedias and dictionaries - 1895 - 938 pages
...the United States, on which the tax is not paid before that day, u tax of one dollar and ten cents on each proof gallon or wine gallon when below proof,...all fractional parts of such proof or wine gallon : J*roridtd, That, in computing the tax on any package of spirits, all fractional parts of a gallon...
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