Manual, edition of 1888, p. 144. Fortification of wines to extent of 14 per cent of alcohol allowed by act of October 1, 1890.

A druggist is not required to pay tax as a rectifier for recovering alcohol, previously used by himself in the preparation of his medicines. See 24 Int. Rev. Rec. 282.

Alcoholic bitters sold or used as beverages can only be made by rectifiers. See 10 Internal Revenue Record, 65.

In regard to rectifying within 600 feet of a distillery, see Secs. 3266, 3280. In regard to rectifying within 600 feet of a vinegar factory, see Sec. 3282.

liquor dealers,

Fourth. Sec. 18, act February 8, 1875, as amended by Sec. 4, act March 1, 1879 (20 Stat. 327), and Sec. 62, act August 28, 1894. That retail dealers in liquors shall pay Retail liquor twenty-five dollars. Every person who sells, dealers, $25. or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors. Wholesale liquor dealers shall each Wholesale pay one hundred dollars. Every person who $100. sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than is hereinafter provided, in quantities of not less than five wine gallons at the same time, shall be regarded as a wholesale liquor dealer. But no distiller who has given the required bond, and who sells only distilled spirits of his own production at the place of manufacture or at the place of storage in bond, in the original packages to which the tax-stamps are affixed, shall be required to pay the special tax of a wholesale liquor dealer on account of such sales.

A license granted by the United States to carry on the business of a wholesale liquor dealer does not give the per

son licensed the right to carry on such business in violation of the State law forbidding such business to be carried on within its limits. McGuire v. Commonwealth, 3 Wall. 387.

A license from the United States to carry on the liquor business is no bar to an indictment under State laws forbidding such business to be carried on. See, also, License Tax Cases, 5 Wall. 462; Pervear v. The Commonwealth, 5 Wall. 475.

A person who keeps no spirits on hand, but buys on his own account and ships to his customers, is liable to special tax as a liquor dealer. See 10 Internal Revenue Record, p. 173.

A grocer purchasing a barrel of whiskey from a liquor dealer for a customer, and charging it up to his customer without profit or commissions, held not to be liable to special tax as a wholesale liquor dealer. United States v. Howell, Circuit Court W. D. La., May Term, 1884, Boarman, J., 20 Fed. Rep. 708.

Persons dealing in liquor who have paid the special tax may sell at their places of business, and fill orders from parties residing at a distance, and send the liquor to them. If, however, they send out whiskey in barrels, and going through the country draw from the barrels and deliver to parties who pay them on receipt of the liquor, this is a violation of law. United States v. Durham, District Court W. D. S. C., February, 1888, Simonton, J., 33 Fed. Rep. 834.

A person is not liable as a dealer in liquors simply for negotiating sales of them for others, provided he has neither actual nor constructive possession of them; but if he has such possession so that a delivery, either actual or constructive, is made by him, such a delivery as vests the ownership in the purchaser, he is liable to the tax, even though he himself is not the owner of the liquors or any part of them. 14 Internal Revenue Record, p. 193.

The sale of liquor to its members by a club or association of persons not incorporated, combining together to promote social and literary objects, subjects it to a tax as retail dealer, and renders the club or any member thereof crimi

nally responsible for the failure to pay such tax. Any course of selling, though to a restricted class of persons and without a view to profit, is within the meaning of the statute. 22 Internal Revenue Record, p. 98.

A social club, or any other organization or association, whether incorporated or unincorporated, that sells spirits, wines, etc., to its members, is required to pay special tax therefor as a liquor dealer, under the internal revenue laws of the United States. Int. Rev. Manual, p. 157.

Where a number of retail liquor dealers joined together under the style of a "Protective Union " and purchased beer in quantities of a brewery, held that the retail dealers were liable as wholesale dealers. United States v. Kallstrom, District Court W. D. Michigan, N. D., Jackson, J., 1887, 30 Fed. Rep. 184.

A club or association of persons unincorporated, associating for literary or social purposes and delivering glasses of beer to its members, receiving checks in exchange therefor, which checks had been previously sold by the club to its members at five cents each, is a dealer in malt liquors within the statute. United States v. Wittig, District Court Mass. 1876, 2 Lowell, 466.

Retail liquor dealers cannot, as such, sell five gallons or more to one person at any one time. Any person desiring to sell in quantities of five or more gallons must make return and pay the special tax as a wholesale liquor dealer. The word "gallon " here used means "wine gallon." Int. Rev. Reg., Series 7, No. 1, Revised, p. 36.

A retail dealer in liquors may lawfully sell to the same person at the same time different packages of different liquors, although the aggregate may exceed five gallons, provided no single package equals that amount; but if he sells like quantities of the same kind and same quality of liquor at the same time, though such liquors were put up in different packages, he is liable to the tax as wholesale dealer. United States v. James, 30 Int. Rev. Rec., p. 29; also, 31 Int. Rev. Rec., p. 317.

No special tax as liquor dealer is required of a county,

city, or town agent, appointed under what is popularly known as the "Maine Liquor Law," for sales made in strict accordance with the provisions of said law; the liquors being both purchased and sold by the town, the agent having no property in them. 11 Internal Revenue Record, p. 145.

Persons who sell a mixture of soda-water, etc., and wine or other spirits, should be regarded as liquor dealers. 11 Internal Revenue Record, p. 137.

A person who sells "brandy-peaches," "brandy-cherries," etc., is liable to special tax as a liquor dealer, unless the said articles are bona fide sold as such, and contain only the necessary quantities of brandy to preserve the fruit. 18 Internal Revenue Record, p. 105.

"Brandy-cherries," sold as a beverage, held to render party selling liable to tax as a retail liquor dealer. United States v. Stafford, District Court E. D. Ark., Caldwell, J., October Term, 1883, 20 Fed. Rep. 720.

Where an association renting and occupying premises or grounds, such as fair-grounds, trotting-parks, etc., employs persons as agents to sell liquors for the benefit of the association at various points within the grounds or inclosure, but one special tax for the sale of liquors will be required of said association in respect of such sales; but where the privilege of making such sales is let to one or more individuals who establish several different stands where liquors are sold, which stands are separated from each other by grounds occupied by the association or by other persons, the lessee is liable to special tax for each stand where sales are made. Int. Rev. Reg., Series 7, No. 1, Revised, p. 31.

Purchasing alcohol for export does not necessarily constitute the purchaser a wholesale liquor dealer; certainly not if the exporting purchaser makes no sale of it in this country, but simply exports it to be sold abroad. 16 Internal Revenue Record, p. 105.

A person is liable to special tax as a wholesale liquor dealer for each and every place where such trade or business is carried on; i. e. for each and every place where he sells or offers for sale foreign or domestic distilled spirits, wines, or

malt liquors, as herein before stated, in quantities not less than five gallons at the same time. Int. Rev. Reg., Series 7, No. 1, Revised, p. 38.

A person who has been a distiller, who has not renewed his bond as such, having spirits in bond, can only make sale of the same by paying the special tax of a wholesale liquor dealer. Int. Rev. Reg., Series 7, No. 1, Revised, p. 38.

A distiller who has his spirits stored in a free warehouse in the original stamped packages, and who sells such spirits at his place of manufacture, and constructively delivers them there by means of a bill of sale showing the serial numbers, marks, brands, etc., can subsequently actually deliver the spirits at the free warehouse without subjecting himself to a special tax as a wholesale liquor dealer. A distiller can, without incurring special tax, consign his spirits in the original stamped packages to an authorized liquor dealer, and have the dealer sell them for him. Letter of Commissioner Raum to Collector Swope, Seventh District of Kentucky, September 21, 1878; Int. Rev. Reg., Series 7, No. 1, Revised, p. 39.

Distillers under bond who sell, at the special or general bonded warehouses provided for by the act of August 28, 1894, original stamped packages of spirits of their own production, are exempt from special tax therefor, as wholesale liquor dealers, under Sec. 62 of that act. Letter of Commissioner of Internal Revenue to Guy B. Barham, Esq., internal revenue broker, Los Angeles, Cal., date October 24, 1894.

If a distiller makes a sale in the original packages, to which the tax-stamps are affixed, of distilled spirits of his own manufacture, and makes a constructive delivery of such spirits on his distillery premises by means of a bill of sale, containing such a description of the spirits sold, such a separation from all other spirits by specification of serial numbers, marks, and brands, or otherwise, as to fully identify and distinguish them, and show, not merely how many gallons or how many packages are sold, but exactly which ones, the subsequent actual delivery of such packages of spirits