Page:United States Statutes at Large Volume 15.djvu/183

 FORTIE’I`lI CONGRESS. Sess. H. Ch. 186. 1868. 151 spirits to the barrel, within the year, shall each pay two hundred dollars, and shall pay fifty cents for each such barrel produced in excess of two hundred barrels. And monthly returns of the quantity and proof of all Rectinerstc the spirits purchased and of the number of barrels of spirits, as before de- '”’*·k° m°¤*mY scribed, rectified, purified, or redned by him, shall be made by each recti- r°°°m°’ tier in the same manner as monthly returns of sales are made. Every who to bereperson who rectifies, purifics, or refines distilled spirits or wines by any g*¤d°d °° '°"'*i‘ process, and every wholesale or retail liquor dealer or compounder of m` liquors who has in his possession any still or leach-tub, or who shall keep SSG V°r VL any other apparatus for the purpose of refining in any manner distilled p' 42' spirits, shall be regarded as a rectifier. Compounders of liquors shall each pay twenty-five dollars. Every Special ts: person who, without rectifying, purifying, or refining distilled spirits, shall, “P°“d°°m‘f by mixing such spirits, wine, or other liquor with any materials, manufac- {$03:;,,21.;,;),; ture any spurious, imitation, or compound liquors, for sale under the name wifw regarded of whiskey, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or mgggllfc, xv, any other name, shall be regarded as a compounder of liquors. p_ 4g_` Retail dealers in liquors shall pay twenty-five dollars. Every person ¤P°¤ Tmll who shall sell or offer for sale foreign or domestic spirits, wine, ale, beer, ;.i:;:Q2d°:g wm or other malt liquors, and whose annual sales, including all sales of other such; merchandise, do not exceed twenty-five thousand dollars, shall be regarded See Vol. xvi. as a retail dealer in liquors. _ P- 42- Wholesale liquor dealers, whose annual salos do not exceed twenty-five upon Wlwlethousand dollars, shall pay one hundred dollars; and if exceeding twenty- gf? ;$:‘:`h%°‘:‘;Q five thousand dollars, shall each pay in addition ten dollars for every one gafded as such. thousand dollars of sales of such spirits, wines, or liquors in excess of twenty-five thousand dollars, and on other sales shall pay as wholesale $66 V0l·Xvidealers; and such excess shall be asse[sse]d and paid in the same manner p' 4a' as required of wholesale dealers. Every person who sells or offers for sale distilled spirits, wines, or malt liquors, whose annual sales shall exceed twenty-five thousand dollars, shall be regarded asa wholesale liquor dealer. But no distiller or brewer, who has paid his special tax as such, and who t_lF°'°”·“:1di*‘ sells only distilled spirits or malt liquors of his own production, at the Q,.g,;;°,,(,t m_ place of manufacture, in the original casks or packages in which they are quired to pay placed for the purpose of aflixing the tax stamps, shall be required to pay g;’:l‘;$__wh°l°““l° the special tax of a wholesale dealer. But the payment of any special Plymguh gf tax imposed by this act shall not be held or construed to exempt any per- ¤p¤¤i¤·i ¤*:* son carrying on any trade, business, or profession from any penalty or gzsi ygndgm punishment therefor provided by the laws of any State; nor to authorize state laws, nor the commencement or continuance of any such trade, business, or profes- a:?:';: im sion, contrary to the laws of any State, or in places prohibited by muni- hibigéd oi, Sm, cipal law ; nor shall the payment of any such tax be held or construed to laws, nqr preprohibit or prevent any State from placing a duty or tax on the same PSL; ';l5’E£?ng trade, business, or profession for State or other purposes. an additional Manufacturers of stills shall each pay fifty dollars, and twenty dollars Wg- Gm] m for each still or worm for distilling made by him. Any person who manu- on £,,,1u,·,_,g,T,,_ factures any still or worm to be used in distilling shall be deemed a manu- ers of stills, and facturer of stills. :;({,?°°m°d Tonacco, SNUFF, AND CIGARS. Dealers in leaf tobacco, whose annual sales do not exceed tenthousand Ons,};;?:;; Eff dollars, shall each pay twenty-tive dollars; and if their annual sales exceed lggf |;0bggc0_ ten thousand dollars, shall pay in addition two dollars for every thousand dollars in excess of ten thousand dollars. Every person shall be regarded asml;‘{O;‘;='=i’;l*d°d as a dealer in leaf tobacco whose business it is for himself, or on commis- ;oo;too,,ooo_ sion, to sell or offer for sale leaf tobacco. And payment of a special tax lgymirp <>f as wholesale dealer, tobacconist, manufacturer of cigars, or manufacturer fsxasai tgt 0f tobacco, shall not exempt any person dealing in leaf tobacco from the exempt. payment of the special tax therefor hereby required. But no farmer or 1"*"“°“• °”