Page:Federal Reporter, 1st Series, Volume 2.djvu/64

 ONITED STATE8 V. CLARB. 57 �from the provisions before me. It would seem doubtful, at least, whether the tax there involved could be paid in advance ; •whether ascertainment of the amount must not await the close of the year. The bond required to be given, in advance, would appear to be intended, in part, to secure their payment ■when the amount should be ascertained. The judge refers to the fact that the statute does not specify, in terms, when the tax shall be paid; and infers that it is not payable until after demand. In our case, as already seen, the provision is plain that the tax shall be paid in advance ; that, aocording to sec- tion 3232, "no person shall carry on any trade or business 3237, the tax is due and payable on the commencement of the business; that, according to section 3239, the evidence that payment haa been made shall at ail times be exhibited where the business is carried on ; that, aocording to section 3242, "every person who carries on the business, * * * -wlth- out hoving paid" the tax, is liable to prosecution. �Is the defendant a "wholesale dealer," as charged? The meaning of this language is defined by the fifth paragraph of section 3244 of the Eevised Statutes, as foUows: "Every person who sells or offers for sale malt liquors in quantities of more than five gallons, at one time, * • » shall be regarded as a wholesale dealer." This language is so plain as to leave nothing for construction. The proviso which fol- lows rtkites to a different subject, and in no wise qualifies it. If the quantity sold at one time exceeds five gallons, the party selling is a "wholesale dealer" within the meaning of the statute. If we interpolate the words "in one package," as urged to do by the defendant, it is plain that the statute is not only changed in terms and eiïect, but is virtually abro- gated. The wholesale dealer, in such case, need do no more to avoid payment of the tax than reduce the size of his ves- sels. By substituting demijohns and small casks for barrela and half barrels, he may prosecute his business without seri- ons detriment, and escape the claim of the statute. �Motion denied. ����
 * * * until he has paid" the tax; that, aocording to section