Page:United States Statutes at Large Volume 49 Part 1.djvu/1999

 1954 Wholesale dealers in liquors, special tax. Term co nst rued. Proviso. Special stamp to de- no te payment. Restrictions. Bonded distiller sell- ing own production. Reta il dealer not deemed wholesale dealer by reason of cer- tain quantity sales. Sales at purchaser's place of business. No addi tiona l sp ecia l tax required. R.S.,sec.3244,p.622. U.S. C ., pp. 1177, 1178. Retail dealer in malt liqu ors, spec ial tax. Term defined. Wholesale dealer in malt liquors, special tax. Term defined. Restrictions. Proviso. Brewer selling own product in original stamped barrels. 74TH CONGRESS. SESS. II. C H. 830. JUNE 26, 1936. "(b) Wholesale dealers in liquors shall pay a special tax of $100 . Every person who sells, or offers for sale, foreign or domestic dis- tilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in quantities of five wine-gallons or more to the same person at the same time, shall be regarded as a wholesale dealer in liquors : Provided That the Commissioner of Internal Revenue may, by regulations, with the approval of the Secret ary of the Treasury, provide for the issuance of a stamp denoting payment of such special tax as a `wholesale dealer in wines' or a `wholesale dealer in wines and malt liquors' if, as the case may be, wines only, or wines and malt liquors only, are sold by a wholesale dealer in liquors . A quali- fied wholesale dealer in liquors may not sell distilled spirits, wines, or malt liquors in quantities of less than five wine-gallons without incurring liability to special tax as a retail dealer in liquors. A qualified retail dealer in liquors may not sell such liquors in quanti- ties of five wine-gallons or more to the same erson at the same time without incurring liability to special tax as- a wholesale dealer in liquors. But no distiller who has given the required bond and who sells only distilled spirits of his own product ion at the place of manufacture, or at the place of storage in bond, in the original packages to which the tax-paid stamps are affixed, shall be required to pay the special tax of a wholesale dealer in liquors on account of such sal es. "(c) No retail dealer in liquors shall be held to be a wholesale dealer in liquors solely by reason of sales of five wine-gallons or more to the same person at the same time if such sales are for immediate consumption on the premises where sold. "(d) No wholesale or retail dealer in liquors who has paid the special tax as such a dealer shall again be required to pay special tax as such dealer on account of sales of beer, lager beer, ale, porter, or other similar fermented malt liquor to wholesale or retail dealers in liquors or wholesale or retail dealers in malt liquors consummated at the purchaser's place of business covered by the stamp issued to him to denote the payment of the special tax imposed upon such dealers ." SEC . 3 2 4 . Paragraph "Fifth" of section 3244 of th e Revised Stat- utes, as amended (U. S. C., 1934 ed., titles 26, sets. 1394 (d), 1394 (e) (1) and (2), 1396, and 1398 (d) and (e)), is amended to read as follows "Fifth. (a) Retail dealers in malt liquors shall pay a special tax of $20. Every person who sells, or offers for sale, malt liquors in less quantities than five gallons to the same person at the same time, and does not deal in distilled spirits or wines, shall be regarded as a retail dealer in malt liqu ors. "(b) Wholesale dealers in malt liquors shall . pay a special tax of $50 . Every person who sells, or offers for sale, malt liquors in quantities of five gallons or more, to the same person at the same time, and who does not deal in dis tilled spirits or wines at whole- sale, sha ll be rega rded as a whole sale deale r in malt liquo rs . A qualified wholesale dealer in malt liquors may not sell such liquors in quantities of less than five gallo ns without incurring liability to special tax as a retail dealer in malt liquors . A q ualif ied r etail dealer in malt liquors may not sell such liquors in quantities of five gallons or more to the same person at the same time without incur- ring liability to special tax as a wholesale dealer in malt liquors : Provided, That no brewer shall be obliged to pay special tax as a dealer by reason of selling in the original stamped hogsheads, bar- rels, or kegs, whether at the place of manufacture or elsewhere, malt liquors manufactured by him or purchased and procured by him in