Page:United States Statutes at Large Volume 18 Part 1.djvu/694

 622 Trrr.1: xxxv.——INTERNAL R1:vENun.—cn. s. LM ¤f ¤r¤¤l•l Sec. 3240. Ehch collector of internal revenue shall, under regulations fw? of the Commissioner of Internal Revenue, place and keep conspicuously k,c,,_,,.», 0,5,,,, in his omce, for public inspection, an alphabetical list of the names of l persons who shall have paid special taxes vyithinhhi; district, anil shall ·· · ‘d business or w ic such specia taxes BJ, v_,.,’p_403_ state thereon_tbe t1me, place, an ' have been paid. Deathorremoval Sec. 3241. When any person who has paid the special tax for any ills! Ngrgxx tradehor pusiness dies, is wife or child, or lexecutors or administratiors ‘?““‘°“° . . or other egal representatives may occupy the house or premises an in xgwtmmmnd like manner carry on, for tlfe residue of the term for which the tax is paid, the same trade or business as the deceased before carried on, in ,,,4 s°9y*v ,4*  the same house and upon the same premises, without the paylment of 114:’’any additional tax. And when any person removes from the house or premises for which gg trade or business was taxed to any other place, he may carry on lthe the or businesispecillied in the collectorgsliéegister at the lace to w ich he removes wit out the payment of any itional tax Igwvided, Thalt all cases of death, ehangeé or reuéoval, as tgforesaid, wit the name of the successor to any person ecease or of e rson making such change or removal, shall be Ciéegistered with the colldctor, under regulations to be prescribed by the mmmsioner of InternalRevenue. Cnnyingonbus. Sec. 3242. Every lperson who carries on the business of s. rectifier, iness witnontpay- wholesale liquor-dea er, retail liquor—dealer, or manufacturer of stills, zu? °f *}l?°°'“l without having paid the special tax as required by law, shall, for every Lgfj such offense, be lined not ess than one thousand dollars nor more than 2 Mar., 1867, c. five thousand dollars, and be imprisoned not less than six months nor gg '· 9- V- 1*- P- more than two yegrs. And all istilled spirit? or wines, and all appa- ' ratus tit or inten ed to be used for the isti lation or rectification of 142. found, and all distilled spirits or wines and personal property found in 312 ·l“';;· ,;:725- the recgflying establishment, or in any building, room, yard, or inclosure PPE';) é55_’v‘ ’ connec therewith. and used with or constituting a part of the prem- 8 Fcbi,1875,c.36, ises, shall be forfeited to the United States. Evexiy person who carries n. 16, v. 18,p- 310- on the business of a manufacturer of tobacco, snu, or cigars, dealer in ` U_ S_,,_Smm,, 8 manufactured tobacco, dealer in leaf-tobacco, or retail ealer in leaf- Wa11.,587; U.S. t-. tobacco, without having paid a special tax therefor, as provided by law, Thirty-five BM'- shall, besides being lia le to the payment of the tax, be lined not more $· z,,?},  than five hundred dollars or be imprisoned not more than one year, or Pug; 2g,,w_;35g_' both, at the discretion of the court. And every (person who carries on ’ the business_ of a brewer or wholesale or retail ealer in malt liquors, without having paid a special tax therefor, as required by law, shall, Heiides being liablle to Ehe paymen; pfltshe tax, be fined not ess than ten o ars nor more t an ve un re dollars. Payment ot spe- Sec. 3243. The payment of any tax imposed by the internal-revenue cial lex rw! *0 9¤· laws for carrying on any trade or business shall not be held to exempt of state laws, nor,. . . . ,,,0,,,},,, Sum mx- btaae for qilrrying on the same within such Stpte, og in alny mqpner to ation. authorize e commencement or continuance o suc tra e or usiness contrary to the laws of such State or in places prohibited by municipal 1g4,,_g,v_i4_p,1h2, law; nor shall the payment of my such tax be held to prohibit argv State 1830 JgLy,18§3g, c. fiépm placing a duty or tax on e same trade or business, for tate or J-. » V- » P- o er purposes. 151. McGuire v. The Commonwealth, 3 Wall., 387; The License Tax Cases, 5 Wall., 462. Specialtsxesim— Sec. 3244. Special taxes are im d as follows: · P°¤€d°¤ Wh°’“- First. Brewers shall pay one hundred dollars. Every person who Bmw8N_ manufactures fermented iquors of any name or description for sale, from ———————-— malt, wholylor in part, or from any substitute therefor, shall be deemed 13 July, 1866, 0- a brewer: 0-vided, That any person who manufactures less than fivc {gg; “· 9· V- MLP- hundred barrels a year shall pay the sum of fifty dollars. 14 July, 1870, c. 255, s. 1, v. 16, 256. 8 Feb., 1875, c. 36, s. 18, v. 18, p. 311. 8 May, 1876, J. N0. 10, r. 19, p. 213.-. S. v-. Boecker et al., 21 Wall., 652.
 * gg?guB;`  E: spirits or the compounding of liquors, owned by such person, wherever
 * h°5"”° "‘°1““°” any person from any penalty or punishment provided by the laws of any