Specific tax on fermented liquors.
Section 135
SEC. 135. Specific tax on fermented liquors. — On beer, lager beer, ale, porter, and other fermented liquors (except tuba, basi, tapuy, and similar domestic fermented liquiors), there shall be collected, on each liter of volume capacity, thirty two and one-half centavos: Provided, That if the fermented liquor is imported, the tax shall be increased by one hundred per cent.