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required to pay a special tax as a dealer by reason of selling in the 'original stamped packages whether at the place of manufacture or elsewhere, malt liquors manufactured by him, or purchased and procured by him in his own casks or vessels, under the provisions of section thirty-three hundred and forty-nine of the Revised Statutes; but the quantity of malt liquors so purchased shall be included in calculating the liability to brewer's special tax of both the brewer who manufactures and sells the same and the brewer who purchases the same: And it is hereby provided, That no further collection of special tax as retail dealers in malt liquors shall be made from brewers for selling malt liquors of their own manufacture in the original stamped eighth-barrel package. (18 Stat. 311. 20 Stat. 333.)

These provisions were part of section 18 of an act entitled "An act to amend the laws relating to internal revenue," cited above.

This section, as originally enacted, in Act Feb. 8, 1875, c. 36, § 18, cited above, was amended by inserting, before the words "shall be regarded as wholesale dealer in malt liquors," the words "at wholesale," and by adding, after the word "him," the words "or purchased and procured by him in his own casks,” etc., to the end of the section, as set forth here, by Act March 1, 1879, C. 125, $ 4, last cited above.

A further proviso, annexed to the section as so amended, for remission of certain assessments of additional special tax previously made and for refunding such assessments if paid, are omitted as temporary merely, and executed.

This section modified R. S. § 3244, subsecs. 4, 5, ante, $ 5971. § 5974. (Act Aug. 27, 1894, c. 349, § 62.) Distiller selling his own

product; record of sales; transcript; forfeiture. 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-paid stamps are affixed, shall be required to pay the special tax of a wholesale liquor dealer on account of such sales: Provided, That he shall be required to keep the book prescribed by section thirty-three hundred and eighteen of the Revised Statutes of the United States, or so much as shall show the date when he sent out any spirits, the serial numbers of the packages containing same, the kind and quality of the spirits in wine gallons and taxable gallons, the serial numbers of the stamps on the packages, and the name and residence of the person to whom sent; and the provisions of section five of an Act entitled "An Act to amend the laws relating to internal revenue," approved March fifth, eighteen hundred and seventy-nine, as to transcripts, shall apply to such books. Any failure, by reason of refusal or willful neglect, to furnish the transcript by him shall subject the spirits owned or distilled by him to forfeiture. (28 Stat. 567.)

This section was part of the Wilson Tariff Act, cited above.

The reference in this section to the provisions of an act approved March 5, 1879, was intended, apparently, to be to the provisions of Act March 1, 1879, c. 125, § 5, amending R. S. $ 3318, and incorporated into that section, as set forth post, 8 6100.

(R. S. § 3245. Temporary.) This section provided that the special tax paid by distillers prior to August 1, 1872, not exhausted by the quantity of spirits distilled, should be refunded. It is omitted as temporary merely and executed.

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§ 5975. (R. S. § 3246, as amended, Act March 1, 1879, c. 125, $ 5.)

Special tax not applied to vintners or apothecaries in certain

cases. Nothing in this chapter shall be construed to impose a special tax upon vintners who sell wine of their own growth, or manufacturers who sell wine produced from grapes grown by others, at the place where the same is made or at the general business office of such vintner or manufacturer: Provided, That no vintner or manufacturer shall have more than one office for the sale of such wine that shall be exempt from special tax under this act; nor shall any special tax be imposed upon apothecaries as to wines or spirituous liquors which they use exclusively in the preparation or making-up of medicines.

Act July 13, 1866, c. 184, § 9, 14 Stat. 122. Act March 1, 1879, c. 125, $ 5, 20 Stat. 334. This section, as enacted in the Revised Statutes, was as follows:

“Nothing in this chapter shall be construed to impose a special tax upon vintners who sell wine of their own growth at the place where the same is made; or upon apothecaries, as to wines or spirituous liquors which they use exclusively in the preparation or making up of medicines.”

It was amended to read as set forth here, by Act March 1, 1879, c. 125, $ 5,

cited above. § 5976. (Res. May 8, 1876, No. 10.) Retail liquor dealers, etc., on

passenger trains, steamboats, or other vessels. Nothing contained in chapter three of title thirty-five of the Revised Statutes shall prevent the issue, under such regulations as the Commissioner of Internal Revenue may prescribe, of special-tax stamps to persons carrying on the business of retail dealers in liquors, retail dealers in malt liquors, or dealers in tobacco, upon passenger railroad-trains or upon steamboats or other vessels engaged in the business of carrying passengers. (19 Stat. 213.)

Special taxes upon dealers in tobacco were repealed by Act Oct. 1, 1890,

1244, § 26, post, $ 6177. § 5977. (Act Aug. 2, 1886, c. 840, $ 3, as amended, Act May 9, 1902,

c. 784, § 2.) Special taxes upon manufacturers of, or dealers

in, oleomargarine. Special taxes are imposed as follows:

Manufacturers of oleomargarine shall pay six hundred dollars. Every person who manufactures oleomargarine for sale shall be deemed a manufacturer of oleomargarine.

And any person that sells, vends, or furnishes oleomargarine for the use and consumption of others, except to his own family table without compensation, who shall add to or mix with such oleomargarine any artificial coloration that causes it to look like butter of any shade of yellow shall also be held to be a manufacturer of oleomargarine within the meaning of said Act, and subject to the provisions thereof.

Wholesale dealers in oleomargarine shall pay four hundred and eighty dollars. Every person who sells or offers for sale oleomargarine in the original manufacturer's packages shall be deemed a wholesale dealer in oleomargarine. But any manufacturer of oleo

c.

margarine who has given the required bond and paid the required special tax, and who sells only oleomargarine of his own production, at the place of manufacture, in the original packages to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in oleomargarine on account of such sales.

Retail dealers in oleomargarine shall pay forty-eight dollars. Every person who sells oleomargarine in less quantities than ten pounds at one time shall be regarded as a retail dealer in oleomargarine.

And sections thirty-two hundred and thirty-two, thirty-two hundred and thirty-three, thirty-two hundred and thirty-four, thirtytwo hundred and thirty-five, thirty-two hundred and thirty-six, thirtytwo hundred and thirty-seven, thirty-two hundred and thirty-eight, thirty-two hundred and thirty-nine, thirty-two hundred and forty, thirty-two hundred and forty-one, and thirty-two hundred and fortythree of the Revised Statutes of the United States are, so far as applicable, made to extend to and include and apply to the special taxes imposed by this section, and to the persons upon whom they are imposed: Provided, That in case any manufacturer of oleomargarine commences business subsequent to the thirtieth day of June in any year, the special tax shall be reckoned from the first day of July in that year, and shall be five hundred dollars.

Provided further, That wholesale dealers who vend no other oleomargarine or butterine except that upon which a tax of one-fourth of one per cent per pound is imposed by this Act, as amended, shali pay two hundred dollars; and such retail dealers as vend no other oleomargarine or butterine except that upon which is imposed by this Act, as amended, a tax of one-fourth of one cent per pound shall pay six dollars. (24 Stat. 209. 32 Stat. 194.)

This section, as enacted in the Oleomargarine Act of Aug. 2, 1886, c. 840, $ 3, cited above, was amended by adding to the first clause thereof, after the word "oleomargarine," at the end of said clause, the words "And any person that sells, vends or furnishes oleomargarine," etc., ending with the words "subject to the provisions thereof," and by adding at the end of the section a new proviso, as set forth here, by Act May 9, 1902, c. 784, § 2, last cited above.

Special taxes were imposed also on manufacturers of and dealers in process or renovated butter or adulterated butter by Act May 9, 1902, c. 784, 8 4, set forth post, $ 5978.

Wholesale dealers were required to keep books and make returns, as prescrib. ed by the Commissioner of Internal Revenue, by Act May 9, 1902, c. 784, 8 6, set forth post, & 6241.

All special taxes become due July 1st in each year, or on commencing the business, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 53, ante, & 5960.

R. S. 88 3232-3241, 3243, mentioned in this section, are set forth ante, $8 5955–5959, 5961-5964, 5970.

§ 5978. (Act May 9, 1902, c. 784, § 4.) Special taxes upon manu

facturers of, or dealers in, process or renovated butter or adulterated butter.

Special taxes are imposed as follows: Manufacturers of process or renovated butter shall pay fifty dollars per year and manufacturers of adulterated butter shall pay six hundred

dollars per year. Every person who engages in the production of process or renovated butter or adulterated butter as a business shall be considered to be a manufacturer thereof.

Wholesale dealers in adulterated butter shall pay a tax of four hundred and eighty dollars per annum, and retail dealers in adulterated butter shall pay a tax of forty-eight dollars per annum. Every person who sells adulterated butter in less quantities than ten pounds at one time shall be regarded as a retail dealer in adulterated butter.

Every person who sells adulterated butter shall be regarded as a dealer in adulterated butter. And sections thirty-two hundred and thirty-two, thirty-two hundred and thirty-three, thirty-two hundred and thirty-four, thirty-two hundred and thirty-five, thirty-two hundred and thirty-six, thirty-two hundred and thirty-seven, thirty-two hundred and thirty-eight, thirty-two hundred and thirty-nine, thirtytwo hundred and forty, thirty-two hundred and forty-one, and thirtytwo hundred and forty-three of the Revised Statutes of the United States are, so far as applicable, made to extend to and include and apply to the special taxes imposed by this section and to the person upon whom they are imposed. (32 Stat. 194.)

These were provisions of section 4 of the Oleomargarine Act of 1902, cited above.

Other provisions of that act, relating to tax on oleomargarine, process butter, etc., are set forth post, $8 6233-6239, 6241.

R. S. $8 3232–3241, 3243, mentioned in this section, are set forth ante, 88

5955–5959, 5961-5964, 5970. § 5979. (Act June 6, 1896, c. 337, $ 3.) Special taxes upon manu

facturers of, or dealers in, filled cheese. Special taxes are imposed as follows:

Manufacturers of filled cheese shall pay four hundred dollars for each and every factory per annum. Every person, firm, or corporation who manufactures filled cheese for sale shall be deemed a manufacturer of filled cheese.

Wholesale dealers in filled cheese shall pay two hundred and fifty dollars per annum. Every person, firm, or corporation who sells or offers for sale filled cheese in the original manufacturer's packages for resale, or to retail dealers as hereinafter defined, shall be deemed a wholesale dealer in filled cheese.

But any manufacturer of filled cheese who has given the required bond and paid the required special tax, and who sells only filled cheese of his own production, at the place of manufacture, in the original packages, to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in filled cheese on account of such sales.

Retail dealers in filled cheese shall pay twelve dollars per annum. Every person who sells filled cheese at retail, not for resale, and for actual consumption, shall be regarded as a retail dealer in filled cheese, and sections thirty-two hundred and thirty-two, thirty-two hundred and thirty-three, thirty-two hundred and thirty-four, thirtytwo hundred and thirty-five, thirty-two hundred and thirty-six, thirtytwo hundred and thirty-seven, thirty-two hundred and thirty-eight, thirty-two hundred and thirty-nine, thirty-two hundred and forty,

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thirty-two hundred and forty-one, thirty-two hundred and forty-three oi the Revised Statutes of the United States are, so far as applicable. made to extend to and include and apply to the special taxes imposed by this section and to the persons, firms, or corporations upon whom they are imposed: Provided, That all special taxes under this Act shall become due on the first day of July in every year, or on commencing any manufacture, trade, or business on which said tax is imposed. In the latter case the tax shall be reckoned proportionately from the first day of the month in which the liability to the special tax commences to the first day of July following. (29 Stat. 253.)

This section was part of the Filled Cheese Act, cited above.

Other sections of the act, relating to the tax on filled cheese, etc., are set forth post, $$ 6242-6257.

R. S. 88 3232–3241, 3243, mentioned in this section, are set forth ante, $8 5955–5959, 5961-5964, 5970.

All special taxes become due July 1st in each year, or on commencing the business, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 53, ante, $

5960. § 5980. (Act June 13, 1898, c. 448, § 36.) Special taxes upon man

ufacturers or packers of mixed flour. Every person, firm, or corporation, before engaging in the business of making, packing, or repacking mixed flour, shall pay a special tax at the rate of twelve dollars per annum, the same to be paid and posted in accordance with the provisions of sections thirtytwo hundred and forty-two and thirty-two hundred and thirty-nine of the Revised Statutes, and subject to the fines and penalties therein imposed for any violation thereof. (30 Stat. 467.)

This was a provision of the War Revenue Act of June 13, 1898, c. 448, § 36, cited above.

Other provisions of this act, relating to the tax on mixed iour, are set forth post, $8 6258-6270.

Special tax stamps were required to be exhibited in the taxpayer's place of business, by R. S. § 3239, ante, $ 5962.

Carrying on business without payment of the special tax was punishable by R. S. $ 3242, ante, $ 5965.

All special taxes become due July 1st in each year, or on commencing the business, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, $ 53, ante, & 5960.

CHAPTER FOUR

Distilled Spirits Sec.

Sec. 5981. Distiller, definition of.

5987. Adding substances to create ficti5982. Distilled spirits, definition of.

tious proof; penalty. 5983. Standard of proof-spirits; pre- 5988. Tax on spirits removed without vention of frauds.

deposit in warehouse. 5984. Gallon as used in sales, defini- 5989. Products of distillation containtion of.

ing spirits. 5985. Tax on distilled spirits.

5990. Brandy made from apples, 5986. Tax on distilled spirits; stamps;

peaches, grapes, etc. time for payment of tax; de- 5991. Small distilleries may be exempt. posit in warehouse.

ed from certain requirements. COMP.St.'13–167

(2657)

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