SEC. 2139 (amended by chap. 234, acts of 1891-92, first session Fifty-second Congress). Fine of not more than $300 for introducing, or attempting to introduce, liquors into the Indian country and for selling or disposing of liquors to any Indian under the charge of any Indian superintendent or agent. Does not apply to introducing or attempting to introduce liquors into the Indian country under authority in writing from the War Department or any officer duly authorized thereunto by said Department. SEC. 2141. Penalty of $1,000 on any person who, within the Indian country, sets up or continues any distillery for manufacturing ardent spirits. ACTS OF 1893-94. SECOND SESSION FIFTY-THIRD CONGRESS. CHAP. 349 (secs. 237 to 249, inclusive). On and after the first day of August, eighteen hundred and ninety-four, unless otherwise specially provided for in this act, there shall be levied, collected, and paid upon all articles imported from foreign countries or withdrawn for consumption, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraphs, respectively prescribed, namely: Schedule H.-Spirits, wines, and other beverages. Spirits: Brandy, and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this act, one dollar and eighty cents per proof gallon. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the saine as that which is defined in the laws relating to internal revenue; but any brandy or other spirituous liquors imported in casks of less capacity than fourteon gallons shall be forfeited to the United States: Provided, That it shall be lawful for the Secretary of the Treasury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors, by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations. On all compounds or preparations (except as specified in the preceding paragraph of the chemical schedule relating to medicinal preparations, of which alcohol is a component part) of which distilled spirits are a component part of chief value, not specially provided for in this act, there shall be levied a duty not less than that imposed upon distilled spirits. Cordials, liquors, arrack, absinthe, kirchwasser, ratafia, and other spirituous beverages, or bitters of all kinds containing spirits, and not specially provided for in this act, one dollar and eighty cents per proof gallon. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof, and all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles, respectively, intended to be represented, and in no case less than one dollar per gallon. Bay rum or bay water, whether distilled or compounded, of first proof, and in proportion for any greater strength than first proof, one dollar per gallon. Wines: Champagne, and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, eight dollars per dozen; containing not more than one pint each and more than one-half pint, four dollars per dozen; containing one-half pint each or less, two dollars per dozen; in bottles or other vessels containing more than one quart each, in addition to eight dollars per dozen bottles, on the quantity in excess of one quart, at the rate of two dollars and fifty cents per gallon. Still wines, including ginger wine or ginger cordial and vermuth, in casks or packages other than bottles or jugs, if containing fourteen per centum or less of absolute alcohol, thirty cents per gallon; if containing more than fourteen per centum of absolute alcohol, fifty cents per gallon. In bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, one dollar and sixty conts per case; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of five cents per pint or fractional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs: Provided, That any wines, ginger cordial, or vermuth imported containing more than twentyfour per centum of alcohol shall be classed as spirits and pay duty accordingly: And provided further, That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, and other spirituous liquors 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. 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. Ale, porter, and beer, in bottles or jugs, thirty cents per gallon, but no separate or additional duty shall be assessed on the bottles or jugs; otherwise than in bottles or jugs, fifteen cents per gallon. Malt extract, including all preparations bearing the name and commercially known as such, fluid in casks, fifteen cents per gallon; in bottles or jugs, thirty cents per gallon; solid or condensed, thirty per centum ad valorem. Cherry juice and prune juice or prune wine, and other fruit juice not specially provided for in this act, containing eighteen per centum or less of alcohol, fifty cents per gallon; if containing more than eighteen per centum of alcohol, one dollar and eighty cents per proof gallon. Ginger ale or ginger beer, twenty per centum ad valorem, but no separate or additional duty shall be assessed on the bottles. All imitations of natural mineral waters, and all artificial mineral waters, twenty-five per centum ad valorem. ACTS OF 1894-95. THIRD SESSION FIFTY-THIRD CONGRESS. CHAP. 145 (sec. 8). Fine not exceeding $500 for manufacturing, selling, or dispos ing of liquors in the Indian Territory, for carrying such liquors into said Territory, and for being interested in the manufacture, sale, or disposal of liquors in said Territory. NOTE. The internal-revenue laws of the United States are collected in a volume compiled under the direction of the Commissioner of Internal Revenue and issued from the Government Printing Office, at Washington, D. C. As such laws are very voluminous, and the above compilation contains them in full, no synopsis of them is published here, but the reader is referred to the publication described above. INDEX. A. Agricultural products used in the manufacture of liquors.... Alcohol, production of, 1880 to 1896. Arts, manufactures, and medicine, consumption of distilled spirits in the, for the year ending Page. 9, 31, 32 18 11,36 18 10, 21 30,31 number of, according to census of 1899 number of, and production of fermented liquors, 1880 to 1896 special-tax stamps held by, in the United States, by States and Territories. Breweries and distilleries operated, 1880 to 1896.. 17, 25 10.21 17 46 10, 21 17, 25 C. Capital invested in- breweries, according to census of 1890.. 10, 21 manufacture of distilled liquors, by States and Territories, 1880 and 1890.. for each class of liquor traffic, by States.. for localities in each State, by classes of liquor traffic. Capital invested, taxes and rent paid, and persons engaged in liquor traffic in the United establishments engaged in production of all kinds of liquors, according to census of 1890. Collection of revenue from liquor business, cost of. 50,51 Consumption of- 62, 65 distilled spirits in the arts, manufactures, and medicine for the year ending December 11, 36 distilled spirits, wines, and malt liquors, 1840 to 1896.. 35, 36 liquors in the United States. intoxicating liquors among the people, establishments suggesting means to lessen, and liquors, per capita Cost of collection of revenue from liquor business. 10, 11, 35 62, 65 Counties and municipalities collecting license fees or special taxes and fines, number of, by Customs duties on imported liquors, amount of 58-61 12, 167 D. Dealers and rectifiers, special-tax stamps held by, in the United States, by States and Territo- Distilled liquors- 46 42 capital invested in manufacture of, by States and Territories, 1880 and 1890 19, 20 19, 20 19, 20 19, 20 19, 20 27 20, 26 Distilled liquors-Concluded. Page. value of products of establishments engaged in manufacture of, by States and Terri- 19, 20 wages of employees engaged in manufacture of, by States and Territories, 1880 and 1890. 19, 20 35 exports and imports of, 1890 to 1896.. consumption of, in the arts, manufactures, and medicine for the year ending December production of 11, 36 37, 38 9, 10, 17, 18 17 18 10, 20 29 fruit, registered and operated, 1880 to 1896.. grain and molasses, materials used in, 1880 to 1896.. grain and molasses, materials used in, by States and Territories.. 25 grain, registered and operated, 1880 to 1898.. grain, registered and operated, by daily grain capacity, 1880, 1890, and 1896. in operation and production of distilled spirits, 1880 to 1896 special-tax stamps held by, in the United States, by States and Territories. Distillers and special-tax payers in the United States E. Employees- average, engaged in manufacture of distilled liquors, by States and Territories, 1880 and 1890.. average, engaged in manufacture of fermented liquors, by States and Territories, 1880 19, 20 average, engaged in manufacture of liquors of all kinds, by States and Territories, 20, 21 average, engaged in manufacture of vinous liquors, by States and Territories, 1880 and engaged in liquor traffic in establishments canvassed.. shall not use intoxicating liquors, reasons of requirement by employers that. subject to night work, use of intoxicating liquors by. subject to overwork, use of intoxicating liquors by. use of intoxicating liquors by, establishments forbidding.. use of intoxicating liquors by, immediately after pay day.. wages of, engaged in manufacture of liquors, by States and Territories, 1880 and 1890 Employers- experience and practice of, relative to use of intoxicating liquors reasons of requirement by, that employees shall not use intoxicating liquors.. canvassed engaged in liquor traffic, and number and per cent occupying rented property, canvassed engaged in liquor traffic in connection with other business, arranged accord- by character of business for each State, by character of business canvassed holding special-tax stamps as liquor dealers, by States canvassed occupying rented property engaged in each class of liquor traffic: 10,23 11, 44, 47, 53, 82-110 holding special-tax stamps as dealers and rectifiers in the United States, estimated, by reporting as to use of intoxicating liquors by employees employed irregularly.. reporting as to use of intoxicating liquors by employees subject to night work reporting experience and practice of employers relative to use of intoxicants and num. |