Section 91
SEC. 91. On all beer, lager beer. ale. porter, and other fermented liquor by whatever name called, except tuba, bassi, and tapuy, which may be brewed or manufactured in the Philippine Islands for domestic sale or consumption, there shall be levied and collected a tax of four centavos on each liter, which shall be paid by the owner, agent, or superintendent of the brewery or premises on which such fermented liquors are. Manufactured.