Section 87
SEC. 87. On all distilled spirits which may be changed in form either before or after rectification by the addition of coloring matter, except as hereinafter provided, flavoring extracts, or other kinds of liquor or other ingredients except water, and where the same is intended for human consumption, there shall be levied and collected on each liter of the finished product manufactured in the Philippine Islands for domestic sale or consumption, a tax of ten centavos. and this tax shall be distinct from and in addition to the tax per proof liter imposed by this Act on all distilled spirits used in the compounding of all such concocted or manufactured liquors. Person engaged in the concoction or manufacture of liquors t as declined in this section shall be subject to all the requirements t in this Act contained relating to distillers in regard to the registration of their establishments and the execution of bonds, and shall be subject to all of the regulations as to the manner of conducting their business and of the inspection thereof, the marking and numbering of all the casks and receptacles and packages, removal of spirits, payment of taxes, returns and reports of operations as are provided in this Act for the control of the operations of distillers and prevention of frauds on their part, and shall bf subject to all the provisions of this Act imposing penalties, punishments, and forfeitures for noncompliance with the law.