Chapter CCLIV. relating to the fractional Parts of a Barrel containing fermented Liquors
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CHAP. CCLIV.— An Act relating to the fractional Parts of a Barrel containing fermented Liquors.March 3, 1873. *Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled,* ThatIn computing the internal tax on fermented liquors, fractional parts of barrels to be what; section eighteen of the act entitled An act to reduce duties on imports and to reduce internal taxes, and for other purposes,” approved June sixth, eighteen hundred and seventy-two, be amended by striking out the proviso to said section, and inserting in lieu thereof the following:—“In estimating and computing the internal tax on all beer, lager beer, ale, porter and other fermented liquors by whatever name such liquors may be called, the fractionalwhat to constitute such fractional part of a barrel.1872, ch. 315, § 18.*Ante,* p. 245. parts of a barrel shall be halves, thirds, quarters, sixths, and eighths; and any fractional part of a barrel containing less than one-eighth, shall be accounted one-eighth; more than one-eighth, and not more tlian one-sixth, shall be accounted one-sixth; more than one-sixth, and not more than one-fourth, shall be accounted one-fourth; more than one-fourth, and not more than one-third, shall be accounted one-third; more than one-third, and not more than one-half, shall be accounted one-half; more than one-half, and not more than one barrel, shall be accounted one barrel; and more than one barrel, and not more than sixty-three gallons, shall be accounted two barrels, or a hogshead.
Approved, March 3, 1873.