10 





Tariff Rates of Duty. 



Tariff Classification. 



Under £lew lariri. 



TTn A ar Olrl Tariff 



Spirits, Wines and other Beverages— 



continued. 



Dolls, cts. 



Dolls, cts^ 



Spirits — continued. 







and other spirits or liquors of any 

 kind imported shall be the same as 

 that which is defined in the laws re- 

 lating to internal revenue ; but any 

 brandy or other spirituous liquors 

 imported in casks of less capacity 

 than 14 gallons will be forfeited to 

 the United States : Provided that it 

 shall be lawful for the Secretary of 

 the Treasnry, in his discretion, to 

 authorise the ascertainment of the 

 proof of wines, cordials, or other li- 

 quors, by distillation or otherwise, in 

 cases where it is impracticable to as- 

 certain such proof by the means 

 prescribed by existing laws or regu- 

 lations. 



On all compounds or preparations (ex- 

 cept 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 com- 

 ponent part of chief value, not spe- 

 cially provided for, there shall be 

 levied a duty not less than that im- 

 posed upon distilled spirits. 



Cordials, liquors, arrack, absinthe,"] 

 kirschwasser, ratafia, and other spi- j 

 rituous beverages or bitters of all ^ 

 kinds containing spirits, and not | 

 specially provided for J 



No lower rate or amount of duty is to 

 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 

 is to be increased in proportion for 

 any greater strength than the 

 strength of first proof, and all imita- 

 tions of brandy, or spirits, or wines 

 imported by any names whatever 

 will be subject to the highest rate of 

 duty provided for the genuine articles 

 respectively intended to be repre- 

 sented, and in no case less thau 1 

 dollar per gallon (1 dollar 50 eents in 

 1890 tariff). 



Proof gall. 1-80 



Proof gall 2-50 



