Specific tax on distilled spirits.
Section 133
SEC. 133. Specific tax on distilled spirits. — On distilled spirits there shall be collected, except as hereinafter provided, specific taxes as follows: (a) If produced from sap of the nipa, coconut, cassava, camote, or hurl palm, or from the juice, syrup, or sugar of the cane, per proof liter, thirty-eight centavos. (b) If produced from any other material, per proof liter, one peso and thirty centavos. This tax shall be proportionally increased for any strength of the spirits taxed over proof spirits. "Distilled spirits," as here used, includes all substances known as ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, which are commonly produced by the fermentation and subsequent distillation of grain, starch, molasses, or sugar, or of some syrup or sap, including all dilutions or mixtures; and the tax shall attach to this substance as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirits, or be immediately or at any subsequent time transformed into any other substances either in process of original production or by any subsequent process. "Proof spirits" is liquor containing one-half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten-thousandths at fifteen degrees centigrade. A proof liter means a liter of proof spirits.