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73d CONGRESS . SESS . I. CHS . 3, 4. MARCH 20, 22, 1933 . TITLE III AMENDMENTS TO LEGISL ATIVE AP PRO PRI ATI ON AC T, FIS CAL YEAR, 1933 Leg islat ive Act, fis cal SEC TIO N 1 . Sections 407 and 409 of Title IV of Part II of the year 1933 . Vol . 47, pp . 414, 1519, Legislative Appropriation Act, fiscal year 1933, as amended by section amended .
17 of the Treasury and Post Office Appropriation Act, approved March 3, 1933, are amended to read as follows Executive orders to " SEC . 407 . Whenever the President makes an Executive order be transmitted to con- gress .
under the provisions of this title, such Executive order shall be sub- Effective date .
mitted to the Congress while in session and shall not become effec- tive until after the expiration of sixty calendar days after such trans- mission, unless Congress shall by law provide for an earlier effective Department reorgan- date of such Executive order or orders . ization, etc . 44 SEC . 409. No Executive order issued by the President in pursu- mi tt d` s within t`tw o ante of the provi sions o f secti on 403 of thi s title shall become effec- t' Vol. 47, p. 413.
Live unless transmitted to the Congress within two years from the date of the enactment of this Act ." Approved, March 20, 1933 . [CHAPTER 4.1 March 22,1933.
AN ACT [H.R. 3341.]
To provide revenue by the taxation of certain nonintoxicating liquor, and for [Public, No . 3 .]
other purposes. Be it enacted by the Senate and House of Representativ es of the Revenue tax provi- United States of America in Congress assembled, Th at (a) there sions on certain nomn- toxicating li quo rs .
shall be levied and collected on all beer, lager beer, ale, porter, wine, Post, Alcoholic 315,467. Alcoholic content . similar fermented malt or vinous liquor, and fruit juice, containing one-half of 1 per centum or more of alcohol by volume, and not more than 3 .2 per centum of alcohol by weight, brewed or manu- a ended4l' p 308, factured and, on or after the effective date of this Act, sold or U.S.C.,p. 853.
removed for consumption or sale, within the United States, by what- Tax rate. ever name such liquors or fruit juices may be called, a tax of $5 for every barrel containing not more than thirty-one gallons, and at a like r ate for any o ther qu antity or for the fr actiona l part s of a barrel authorized and defined by law, to be collected under the provisions To be in lieu of pres- of existing law . The tax imposed by this section upon any beverage ent tax •
shall, if any tax is now imposed thereon by law, be in lieu of such tax from the time the tax imposed by this section takes effect . Noth- hoHicgb1eog rt lower aleo- ing in this section shall in any manner affect the internal-revenue tax on beer, lager beer, ale, porter, wine, similar fermented malt or vinous liquor, or fruit juice, containing more than 3 .2 per centum of alcohol by weight, or less than one-half of 1 per centum of alco- Terms defined. hol by volume . As used in this section the term " United States " includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia . R.S. sec. 3244, p. 622.
(b) Paragraph " First " of section 3 24 4 of the Revised S tatutes U.S.C.,p. 740.
(U. S . C., title 26, sec . 202) is amended to read as follows Brower's tax on each " First. Brewe rs sha ll pay $1,0 00 in respec t of each b rewery . b`Postp .315 .
Every person who manufactures fermented liquors of any name or Brewer defined.
description for sale, from malt, wholly or in part, or from any sub- stitute therefor, containing one-half of 1 per centum or more of alcohol by volume, shall be deemed a brewer ." Laws not repealed .
(c) Nothing in this Act shall be construed as repealing any 45, Vol.868. p . llos ; Vol. special tax or administrative provision of the internal revenue laws applicable in respect of any of the following containing one-half of 1 per centum or more of alcohol by volume and not more than 3 .2
