Page:United States Statutes at Large Volume 44 Part 1.djvu/755

 741 urns u.--mu mremh any  will     vylth Seen wlrlw Wh¢¤ the      @*0ef h   Ne ence:   , (,nan: k¤‘ $!¤¤¤®¤¤l¤k¤¤§%d&$1¤aairect line {mm any  , And eva! elm the mma any penalif of 50W tw me   (B..S._ I @44; Feb? 18, 3375, c. 80. i 1, 18 Stat. 31£;eHu·. 1. 15*9, c. 125, It 4, 19, Shi. 333•  . ‘ · 2 ` svhelmk when h ink Bqaeru-—(a}   Ilewr dealers.-- lnerall dealm in   snail new @5.. EBT! perm whe evils er 0I% I6! MI5  e  W     ephm `einm er malt llama @wbe than aa·n¤·ma@» mvlded ln tm    M at teenmetlmeaall ne rwarded as a neun dealer in l-h¤¤‘¤+ » r ‘ (b) Whwek Nqwr   liquor dealers snail   nay $199; may   ee&, er o§ers fer rele terelgn or dmwc éxtlllw aulrim, viewer mite-quors, etnemrlne thang; herehnfmr pmvwm m quantities er net lm than nre wm gakm at the same ttue mm be_regarded_as e wholesale liquor dealer. ‘ · ._ ‘ ‘ #  (c) Retail   in melt Ztq·••en.—-Retail dealers in malt liquors Shall pai   Every perscn who eelle or oqern tm e rele melt ltqnnra in lm quantities than me gallon; at cnc time, ent whe dem net deal ln splrltnens llqners, shell be regarded an e. retail dealer in malt llqnern. · » r (d) Wholesale mlm in spIt.1£qe0ra.—Wh0lerale dealers in melt liqncrs ehall pay $50, Every person who sells ex rulers fer sale malt llqncre in qnantitim ot not less than ive gnllens at one time, wt whe does not eeenl in splrltncna llqnort nt wholesale shall be  ns a ehelewle denier in melt liqn0rs.’ ,1 M · A c _ 2 V Ne speclnltax shall be held to ecerue en a sale of `distilled spirits, ‘-wines, lor malt, llqncre lnnde by a person who in nel otherwise 1 dwler ln liquors, where sench swrlts, wines, lor llqncrs herebwn recelred by the wrson eq selling an security tfcr er ln payment ct a debt, cr as executor, administrator, cx other Bdeelnry, er have been lerletl cn by’ any .» eE·cer, tindex order er preceesl of any " court of magistrate, and where such spirits are eold by aq& persmn ln erre mrcel cnlygxor nt pnblk anetien in pnrcels net lm than twenty wine gnllcns, ner shell ence tax M held te accrue on a· sale made py a retiring partner nr the reprmentntlvm of a ·<l d mrtner we the inceming remlnlng, er enrvivlng partner er  of ?a_ Erm; zma shall me win! tax el a wholesale   dale: or whclmk dealer in   liquors be bein to newly to a retail dmler  liqnnrs er n retail dmler in malt llqners, beans et mh retiil dwler   cnt his entire elect of llqncre ln ene·pnrcd,’er lr parcels emlnfacin; not lea than his entire stack et  spirlte, of jiinee, cr ct malt llqners; and aectlcnwl ot.  title elmll mt be held telpmhiblt a rectiéer er llq¤:0r dealer fren purchasing, in qnnntlma gram than twwty wine gallons, the distilleq eglrita eeld in one pnreel Zee aforesaid. (B. S, I 3244 Feb. 8, #83*5, ¢~ $3 18, 18 Stat. 311; Feb. 18, 1875, c. 80, I 1, .1£ sm. 819; anu. 1, wm, 4:, 1%, ll 4, 10,/% sm. 296, Samet brexrers,    aa fwth; ture b Pmhll•itd¤·——Every pereenmrrying en the business of a brewer distiller, wholwnle llqner dealer, retail llqner dmler, whele sale wler in malt liquor, retail duler in rnnlt liquor, or manu lecturer ei! $tllln,,a1n denned in aectiens %W te N5, inclusive andeectlen, 241, ci this title, in any State, Terrltery, er _Diitric1 of the United  centrary to the laws et meh State. Terri tory, er  er in nn! P181!0 therein in which mrrylng ex such Bnslnu is nrelalblterl by  er   law, shall my in addition te allotber tame, mein! or ctlxerriiée,  lb; this title er other existing law, $1.999, The payment of the te: @@1 by this  net be bein td exmpt any per
 * peci81i1!EVl¤§slu6l@tkE§I¤Yi$#%u Il\D]£$0R

sense away vo I § 209 0 y sm mi say @a1ty m· punishment   for by the lewn » of any State, Terdtory, or Diatrlct fog carrying on etioh » · 0 in meh State, Texritoxy, or Dwld, or to nay manner · eoatznry to  laws of   State, Territory, or Dimiet, or y 1 in 91% mhlhéted by Bowler maalew law. {Jnme 2, 1924, Q01 p. m.,`e. @4, § 701, 43 Stat. W.) I _ l  $$1. lnmfsduen d, or eéulen it, deenugarim.-··-Menu-  6*2  M ? l   shall my W®. Ever! person whe L  y    &~·e   for     a mma- .· lecturer or   ’ _ . And any person mat   vmds, os furnishes. eleemarnrtm _ for the useaed   of others, except to hhesm {   ismlly table   eompeamuoa, whe ahll add to oa: mix  .with iueh oleoeaxipriae my •r¤&   t   that mae: tt to look like   ot my shade oi y'éRo1v mE nlsobe held, to be _•   ot oleo   ;    lm   the www of .e thie•ee®¤smsectlo¤s541to658ott&title,•nd.mbie¤to the provisions   _ 0 [ L5 .1;: caaessy   oleemx· e     bwllsnessombeequent to the 30th day of Jem ia any yar, the speclaltaxsmllbereekonedfrmtbe1¤»d¤ye!,Jalyi¤·tknt , Year. and shall be   t A I pereouwho sells—o:~o§ers for ale M -»~  e +4   the owwml Q, ·”ma¤uf¤cto;er’• pe¢ages.slml1 be   g€'¤¤;¤.;&·®,;e, fn " oleouiargarlae. But any meaufaettsrer of =»   t   im. who ihasgyeathereqaired _ and who sells mly eleemamrine oi hk em  at tm L plaeeotman¤f¤~cture, intl1eerl@l_wki@¤towhldnt.M L tax·pald stamps are ewxed,   act be   pay _speelaltaxc=!awIgoles.alemlerta eeaaecemt 'o£mhsales:Provided,'1‘hetwh&leda.lerswhevew¤o other oleomaggarine or batterme except that apoa whi@ •. tax [ of one·fourth` ot 1 per cent is immw by sectiu 546 ot this ' Retail deuas in oleomnrgarine shall my QQ. Eyery ' who sells  lm         at ’ one time shal1ber@arded•s.areuil»mle:·i¤ol,   0 ’ Provided, That such retail dealers w vendno mam m e  p ’ 5-td ot this title a tax o£‘one·£om·tlx, o;_1`pm· cwt per pound [ shall $6. _ · f - “ _ · · And eeetions -181 to 190  of this title ste, so fer as { amlicable, mode to extend to and   and swly to the 7 spectaltaxee    andtetmwrsom apos. l whoméeynreimpoaed. ,(Aug.z._1886,e.`8¢9.$3,24StetQ2£19: V ’1£iay·9, 1902, e. 784. 52,32 Stat. 194.) V  Mann£actmters·,¤»f,; or     pn·¤& resented, oe ¤" sdultattedt butter; tu.--—·Matxdactarers et pr  or reno- I rated butter 'ahnll pay $50 pee yur and ¤— »1   aetorers of ¥ adulterated batter snll pay @0 per mea:. Every person who l e@es in   production of promos or renovated butter or —* adulterated butter as n business shall be considered to be an 2 manufacturer thereof. . n` . $ Wholmale dealefs in ndalterated butter shall pay a tax ot $480 per annhm. audi x·etall'Aealers m. adultetsted butter ehsll l pay a tax ot. $48 per ummm. Every person who eeI lo;adelters ated better in less quantities than ten pounds at one time shall ·, be regardedas {retail dealer in sdultemted batter. _ ` -` · Every person who sells tsdulterated batter. shall he regarded » 0 as a dealer in adulterated butter. And sections 181 to Ile} and t_ 201 ot this title ere, so tar as applieeble, msele to exteml to - and include and apply to the special tum im@l by this t  and to the person apos: whom they age impoeed. (May, 9.1902.e.784,‘§4,32$tnt104.) · * ` r e ZM. Méxufsdarers of, or. deims ia, Elled cheeseQ———M:mu·
 * to aetborise  eommeaemeat or   of me boaiaem
 * .Wholeeele dealers in  &&H WJ $4%. Every
 * one umn pey·$200. -
 * garlne or butteglue exeqvt that upon whlehbls  by
 * faeturem of Qlled chem shalb pay $400 for each and {every

- tactory per aaoum. Every persoopiirm, or corporation who