SCHEDULE H.-SPIRITS, WINES, AND OTHER BEVERAGES. 239 Compounds or preparations of which $2.60 per proof gallon... 254. 27 $2.60 per proof gallon. distilled spirits are a component part of chief value, not specially provided for. 240 Cordials, liqueurs, arrack, absinthe, $2.60 per proof gallon... 156.34 $2.60 per proof gallon. kirschwasser, ratafia, and other 241 spirituous beverages or bitters, cially provided for. No lower rate or amount of duty shall $1.75 per gallon.... 242 Bay rum or bay water, whether dis- $1.75 per gallon.. tilled or compounded, of first proof, and in proportion for any greater strength than first proof. 243 Champagne and all other sparkling SCHEDULE H.-SPIRITS, WINES, AND OTHER BEVERAGES. 1 Provided, That any wines, ginger cordial, or vermuth imported containing more than 24 per cent 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, 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. (Act of 1909.) 2 Provided, That any wines, ginger cordial, or vermuth imported containing more than 24 per cent 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, 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 5 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 contents amounting to 10 per cent or more of the total value of the contents of the said cask or package in its condition as exported, has been lost, allowance therefor may be made in the liquidation of the duties. 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. (Act of 1913.) 8 Not separately reported. 4 Not reported. SCHEDULE H.-SPIRITS, WINES, AND OTHER BEVERAGES. 1 Provided, That any wines, ginger cordial, or vermuth imported containing more than 24 per cent 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, 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. (Act of 1909.) 2 Not separately reported. 3 Provided, That any wines, ginger cordial, or vermuth imported containing more than 24 per cent 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, 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 5 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 contents amounting to 10 per cent or more of the total value of the contents of the said cask or package in its condition as exported, has been lost, allowance therefor may be made in the liquidation of the duties. 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. (Act of 1913.) 4 Not reported. SCHEDULE H.-SPIRITS, WINES, AND OTHER BEVERAGES. 1 And in addition thereto $2.07 per proof gallon on the alcohol contained therein. 2 Not reported. 3 No duty on the bottles (both acts). • Bottles or other coverings are dutiable as if imported empty (both acts). 6 Bottles or other containers are dutiable at of the rates as if imported empty or separate. |