Page:United States Statutes at Large Volume 18 Part 1.djvu/695

 Tru.: xxxv.—INTERNAL REVENUE.—Ch. 3. 623 Second. Manufacturers of stills shall each pay fifty dollars, and twenty M¤¤¤f¤¢¢¤¤>r¤¢>i dollars for each still or worm for distilling made by him. Any rson *fHl“· who manufactures any still or worm to be used in rlistilliug sliidl be 20July, 1868, c. deemed a manufacturer of stills. 1g?- S- 59- V- 15- P- Third. Rectitiers of distilled spirits shall pa two hundred dollars. Reemiers. Every person who rectiiies, puriiies, or refines distilled spirits or wines 20 July, 1g5g_ c_ by any process other than by original and continuous distillation from 186, ss. 11,59,v. 15, mash, wort, or wash, through continuous closed vessels and pipes, until PP- 180- 150- the manufacture thereof is complete, and every wholesale or retail liquor- 18h3A}"`:}' {$69* °' dealer who has in his possession any still or leach—tub, or who keeps any 4;; 4§,>_ ’’ pp` other apparatus for the purpose of refining in an · manner distilled spirits, 6 June, 1872, c. and everv person who, without rectifying, purifliin, or refining distilled 815-*-12- 13-**17- spmts, shall, by mixing such spirits, wine, or otherdiquor with any mate- 1`pé421&(,24‘{,;72 c rials,-manufacture any spurious, imitation, or compound liquors for sale, 13, v_ 17,"pp_ 461.Z under the nameof whisky. brand , gin, rum, wine, spirits, cordials, or wine 403. hitters, or any other name, shall be re rded as a rectifier, and as being 18 nb-- 1875- <‘- engaged in the business of rectifying: iiiovided, That nothing in this sec- 80* "‘ 18* p' 3m` tion shall he held to prohibit the purifying or refining of spirits in the course of original an continuous distillation throu h any material which will not remain incor iorated with such spirits when the manufacture thereof is complete: 1-ind provided further, That no officer shall collect any special tax for rectifying distilled spirits on any premises distant less than six hundred feet in a direct line from any distillery. And every officer who collects any special tax in violation of this [section] [proviso] shall be liable to a penalty of five thousand dollars for each offense. Fourth. Retail dealers in liquors shall pay twenty-five dollars. Every Retail liquorperson who sells, or offers for sale foreign or domestic distilled spirits or d“1°”· wines. in lem quantities than five wine gallons at the same time, shall be 20 July 1868 c_ regarded as a retail dealer in liquors. 186, ss. 1,,2, v. 15, p. 125. 10 April, 1869, c. 18, s. 1, v. 16, p. 42. Wholesale liquor-dealers shall pay one hundred dollars. Every person Wh¤l¤¤¤l¤liq¤<>r— who sells or offers for sale foreign or domestic distilled spirits or wines, "1°“1°"’· in quantities of not less than five wine gallons at the same time, shall be 20 July, 1868, c. regarded as a wholesale liquor·dealer. But no distiller who has given 18%;*- 1- 2- V- 15- the required bond, and who sells only distilled spirits of his own produc- 1*20 ju, ,868 C tion at the place of manufacture, in the original packages to which the 134;, 8, sd;"-_ i5,',,; tax-stamps are aiiixed, shall be required to pay the special tax of a 150. wholesale liquor-dealer on account o such sales. mg f!"?;- \18;_?· 1;- 239.—Pervear r. The Commonwealth, 5 Wall., ·t75. Fifth. Retail dealers in malt liquors shall pay twenty dollars. Every Retail dealers in person who sells or offers for sale malt liquors in quantities of five gallons or less at one time, but who does not deal in spirituous liquors, s all be 18g0g11g?'-`18f:»°`· regarded as a retail dealer in malt liquors. _ 15],:’’ p` 10 April, 1889, c. 18, s. 1, v. 16, p. 42. 6 June, 1872, c. 315, s. 13, v. 17, p. 244. Wiholemle dealers in malt liquors shall pay fifty dollars. Every per- Wholesale dealson who’sells or offers for sale malt liquors in larger quantities than five °"” m *****1* 1“1“°”· gallons at one time, but who does not deal in spirltuous lippors, shall be 6 June, 1872, c. regarded as a wholesale dealer in malt liquors: Provided, at no brewer 315,¤¤- 13. 17. v-17. shall be re uired to pay a special tax as a wholesale dealer by reason of PP- 244- 245- selling in the original stamped packages, whether at the place of manufacture or otherwise, malt liquors manufactured by him. Sixth. Dealers in leaf-tobacco, except retail dea ers in leaf-tobacco, as Dealers in leaffiereinafter dened, shall y twenty-five dollars. Every person shall tobaccobe regarded as a dealer in l:af·tobacco, whose business it is, for himself j July, 1868, ,._ or on commission, to sell, or offer for sale, or consign for sale on commis- 186, s. 59, v. 16, p. sion, leaf-tobacco; and payment of a special tax as dealer in tobacco, 150-J manufacturer of tobacco, manufacturer of cigars, or any other special 3,2 S“‘3E‘f· :8;% °· tax, shall not exempt any person dealing in caf-tobacco from the pay- 250:’’P' ment of the special tax therefor hereby required. But no farmer or planter shall be required to pay a specia tax as a dealer in leaf—tobacco,