Section 74
SEC. 74. There shall be levied and collected on all distilled spirits manufactured in the Philippine Islands for domestic sale or consumption a tax of twenty centavos on each liter of proof spirits, to be paid by the distillery owners or persons having possession thereof before removal from the distillery or bonded warehouse. The tax on such spirits shall be collected on the whole number, of gauge liters when below proof, and shall be increased in proportion for any greater strength than the strength of proof spirit as defined in this article, and any fractional part of a liter amounting to a half liter or over in a cask- or package shall be taxed as , a liter, and any fractional part, of a liter less than half a liter in a cask or package shall be exempt from the tax: Provided, That any package of spirits the total contents of which are less than a liter shall be taxed as one. Liter.