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Treasury Decisions Under the Customs, Internal Revenue, Industrial Alcohol, Narcotic and Other Laws Volume 1, No. 1

Treasury Decisions Under the Customs, Internal Revenue, Industrial Alcohol, Narcotic and Other Laws Volume 1, No. 1


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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1898 Excerpt: ...Except the Roakage, no part of the spirits in a package is in fact untaxed. The fractional quantity which is disregarded in the computation of the amount to be charged on the package bears its proportionate share of the entire tax and goes into the market without violation of either the letter or the spirit of the law. The soakage, on the other hand, besides not being included in the basis of computation, is not a part of the quantity upon which the tax is levied, and, consequently, when extracted from the empty barrels in the manner stated, it is spirits on which the lawful tax has not been paid, and is subject to taxation no less than if produced, by the same or any other process, from imported barrels or staves, or in any other mode which might be suggested. It is not inconceivable, nor necessarily improbable, that a process might be invented whereby the alcohol in fermented liquors, on which the tax is only a dollar for a barrel of 31 gallons. could be withdrawn, in whole or, perhaps, in such part as to leave the minimum quantity essential to the integrity of the liquor from which it should he taken; and if the spirits produced from the staves of whisky barrels is not taxable because the free contents of the barrels had been taxed, still more ought the spirits to be exempt which, as constituent parts of beer or ale, had borne the tax imposed on those liquors. Again, under the regulations of the Internal Revenue Department, whiskies, spirits, or high wines which have been held in bond, are regauged when about to be put on the market, and allowance made for actual evaporation during the period of storage; and let it be supposed that means should be discovered by the use of which in the warehouses the evaporated spirits, after escape from the barrels, coul...


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Product Details
  • ISBN-13: 9781130966039
  • Publisher: Rarebooksclub.com
  • Publisher Imprint: Rarebooksclub.com
  • Height: 246 mm
  • No of Pages: 490
  • Spine Width: 25 mm
  • Width: 189 mm
  • ISBN-10: 1130966038
  • Publisher Date: 01 Mar 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 866 gr


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