Section 3
SEC. 3. Section one hundred and thirty-four of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows: "SEC. 134. Specific tax on wines.—On wines and imitation wines there shall be collected, per liter of volume capacity regardless of proof, the following taxes: "(a) Sparkling wines, two pesos. "(b) Still wines containing fourteen per centum of alcohol or less, twenty-five centavos. "(e) Still wines containing more than fourteen per centum of alcohol, fifty centavos. "Imitation wines containing more than twenty-five per centum of alcohol shall be taxed as distilled spirits."