Alcoholic Beverages: United States Production, Exports, Imports, Consumption, Internal Revenue Taxes and Laws, and Comparison of Tariff Acts. November 1933 |
Common terms and phrases
Act of March administrative alcoholic beverages alcoholic content beer brandy capita casks cents per gallon champagne chart Code title 26 Commerce and Navigation committee Congress consumption distilled spirits distillery domestic product duty on alcoholic eighteenth amendment enacted ended June 30 enforcement ethyl alcohol excise tax exports Federal fermented fiscal years ended Foreign Commerce France grape hecto hectoliter illegal industry illegal liquor import duties imported alcoholic beverages Industrial Alcohol Internal Revenue June 30 legal industry legislation less licensing liqueurs liter Madeira wines manufacture National Prohibition Act nonbeverage November 23 period permit port preprohibition proof proof proof spirit provisions quart rate of tax rates of duty receipts recommended rectifying remain in effect repeal sparkling wines spirits and wines Stat statutes substantial Tariff Act tax on distilled tax rates taxation tion Total trade Treasury twenty-first amendment U.S. Code R.S. United Kingdom warehoused whisky wine gallon
Popular passages
Page 86 - All fermented, distilled, or other intoxicating liquors or liquids transported into any State or Territory or remaining therein for use, consumption, sale, or storage therein, shall upon arrival in such State or Territory...
Page 88 - 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. When aid to construction of the meaning of words, as used in the statute, is available, there certainly can be no "rule of law" which forbids its use, however clear the words may appear on "superficial examination.
Page 88 - 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.
Page 86 - ... transported into any state or territory or remaining therein for use, consumption, sale or storage therein shall upon arrival in such state or territory be subject to the operation and effect of the laws of such state or territory enacted in the exercise of its police powers to the same extent and in the same manner as though such liquids or liquors had been produced in such state or territory and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise...
Page 5 - ... 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.
Page 90 - ... 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.
Page 86 - Whoever shall order, purchase, or cause intoxicating liquors to be transported in interstate commerce, except for scientific, sacramental, medicinal, and mechanical purposes, into any State or Territory the laws of which State or Territory prohibit the manufacture or sale therein of intoxicating liquors for beverage purposes...
Page 5 - 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...
Page 86 - ... shall be deposited in or carried by the mails of the United States or be delivered by any postmaster or letter carrier.
Page 9 - ... 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...