Page:United States Statutes at Large Volume 20.djvu/359

 334 FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. spirits wines, or malt liquors, otherwise than as hereinaftmi provided, igless quantities than five wine gallons at the same time, s ia e regarr e \Vholesale deal- as a retail dealer in liquors. \Vholesale liq uor-dealers shall each pay one EFS- hundred dollars. Eyery person who sells, or offers forsale, foreign or domestic uistilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in quantities of not less than five wine-gallons at the Distillers ex- same time, shall be regarded as a wholesale liquor-dealer. But no dis- €°l>¥°<l~ tiller who has given the required bond and who sells only distilled spirits of his own production at the place of manufacture in the original packages to which the tax-stamps are aflixed, shall be required to pay the Retail dealers in special tax of a wholesale liquor-dealer on account of such sales. Retail malt liquors. dealers in malt liquors shall pay twenty dollars. Every person who sells, or offers for sale, malt liquors in less quantities than five gallons at one time, but who does not deal in spirituous liquors, shall he regarded as a \\`holesalc deal~ retail dealer in malt liquors. YVholesale dealers in malt liquors shall pay Us i¤ malt li<1¤<>1‘¤· fifty dollars. Every person who sells, or offers for sale, malt liquors in quantities of not less than five gallons at one time, but who does not deal in spirituous liquors at wholesale, shall be regarded as a wholesale Brewers ex- dealer in malt liquors: Provided, That no brewer shall be required to °°P*"d· 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 R. S. 3349. 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 B speclial tax ofilboth the brewler who manufactures and sells the same and re wow cx- e rewer w o purc ases the same: And it is hercbi rovided That no °°l’*°‘l· tnrtgier collection of {special tax as retail dealers in malt liquors shall be mat e rrem irewers or selling malt liquors of their own manufacture in Return. ctc., of the original stamped eighth -barrell package: Provided _/`urther, That any "l""""l mx assessments of additional special tax against wholesale liquoedealers or retail liqqorkdealers, qr aglainst brewers for selling malt liquors of their own procuc ion at t IG p ace of manufacture in the ori inal casks or rj6s, ch.186, packages, made by reason of an amendment to section nitty'-11i11e of the igglegg lglé internal—revenue act approved July twentieth, eighteen hundred and 1, Srat_‘243j srxtyelght, as amended by section thirteen of the act approved June ’ sixth, eighteen hundred and seventy-two, further amending said section fifty-nine by striking out the words ‘malt liquor’, ‘malt liquors’, ‘brewer’, and ‘1nalt l1quors’ in the three several paragraphs in which they occur, shall be on proper proofs, remitted; and if such assessments have been paid, the amounts so paid shall be, on proper proofs, refunded by the Commissioner of Internal Revenue? DISTILLED SPIRITS. R. S. 3246, Sec. 5. That section thirty-two hundred and fortysix of the Revised Am°“d“‘l· Statutes of the United States be amended so as to read as follows: Vintners. "Nothing in this chapter shall be construed to impose a special tax upon yinters 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 manu- Proriao. ficturerz groriidedd Tha; nio vimtner or manufacturer shall have more an oneo ce or ie sa e o suc 1 wine that shall be exem t from s ecial Apctlwcnries tax under this act; nor shall any special tax be imposed) upon a€othecaries as_to wines lor spirituqus liguors wgliich they use exclusively in the . prepara ion or ma ring-up o mee icmes. R·S.3‘264, That section thirty-two hundred and sixty-four be, and the same is A“‘°“‘l°d· lciepebyhameintledl by Striking out all after the said number, and substiu mg ere or the b owing: _ t_1Survey of dis- “On receipt of notice that any person, firm, or corporation wishes to 1 °‘"Y· commence the business of distilling, the collector, or a. deputy collector, to be designated by him, shall proceed in person, at the expense of the United States, with the aid of an assistant designated by the Commis-