place of business, nor, except as hereinafter provided, for the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples at said office or place of business. Where beer is delivered to customers from a storage house' that house is held to be a place of sale for which special tax is required to be paid, unless there has, in every instance, been prior constructive delivery at a regular place of business elsewhere. (T. D. 18999, 1898.) Where warehouses for storage of malt liquors are merely places of storage and not places where customers leave their orders, special tax is not required to be paid therefor, nor a special-tax stamp required to be posted up therein. (T. D. 21619, 1899.) Goods are offered for sale at the place where they are kept for sale, and where a sale may be effected. They are not offered for sale elsewhere by sending abroad an agent with samples or by establishing an office for the purpose of taking orders. (U. S. v. Chevalier, 107 Fed. Rep., 434, affirming 102 Fed. Rep. 125.) But a wholesale liquor dealer at one point permitting actual delivery from warehouse at another point without prior constructive delivery at place where special-tax stamp is held is liable for special tax at the place of delivery. De Bary et al. v. Dunne, collector. (172 Fed. Rep., 940; T. D. 1550.) When more than one pursult same place by SEC. 3236. Whenever more than one of the pursuits or occupations hereinafter described are carried on in the is carried on in same place by the same person at the same time, except as same person at hereinafter provided, the tax shall be paid for each accord- same time. ing to the rates severally prescribed. SEC. 3237 [as amended by sec. 53, act of Oct. 1, 1890 (26 Stat.,567)]. That all special taxes shall become due on the first day of July, eighteen hundred and ninety-one, and on the first day of July in each year thereafter, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for one year; and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced to the first day of July following. Special tax stamps may be issued for the months of May and June, eighteen hundred and ninetyone, upon payment of the amount of tax reckoned proportionately under the laws now in force, and such stamps which have been or may be issued for the period ending April thirtieth, eighteen hundred and ninety (one) may upon payment of one-sixth of the amount required to be paid for such stamps for one year, be extended until July first, eighteen hundred and ninety-one, under such regulations as may be prescribed by the Commissioner of Internal Revenue. When special tax to be due. And it shall be the duty of special tax payers to render Returns. their returns to the deputy collector at such times within the calendar month in which the special tax liability commenced as shall enable him to receive such returns, duly signed and verified, not later than the last day of the month, except in cases of sickness or absence, as provided Trade or busi ness to be registered. Special-tax stamps may be issued for certain road trains or vessels. Returns to be made (Form 11). (Sec. 3173, p. 86.) For failure to make sworn return within time prescribed, without excuse of "sickness or absence," the Commissioner of Internal Revenue is required to add 50 per centum to the special tax. (Sec. 3176, p. 89.) Prosecutions not to be commenced (except in cases of ped dlers of liquors) against special-tax payers who make return and pay the tax at any time before expiration of the calendar month in which liability began. (T. D. 18946, 1898.) Except in the case of persons engaging in business as liquor dealers in localities where such business is prohibited by local law. In such cases prosecution to be instituted unless the special tax is paid and the stamp posted before business is begun. (T. D. 1605, Mar. 25, 1910.) Where a person, after his arrest for failure to pay special tax as required by law, proffers to the collector the amount of the tax and 50 per cent penalty, upon his signing and swearing to return (Form 11), the collector should receive the money proffered. This does not relieve such person from his criminal liability. (T. D. 21850, 1899.) A verdict in favor of defendant in a criminal action does not estop the United States from proving the special-tax liability in a civil action. (U. S. v. Schneider, 35 Fed. Rep., 107.) SEC. 3233. Every person engaged in any trade or business on which a special tax is imposed by law shall register with the collector of the district his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In case of a firm or company, the names of the several persons constituting the same, and their places of residence, shall be so registered. [SEC. 3233a.] [Joint resolution May 8, 1876 (19 Stat., kinds of business 213).] That nothing contained in chapter three of title on passenger rail- thirty-five of the Revised Statutes shall prevent the issue, under such regulations as the Commissioner of Internal Revenue may prescribe, of special-tax stamps to persons carrying on the business of retail dealers in liquors, retail dealers in malt liquors, or dealers in tobacco, upon passenger railroad trains or upon steamboats or other vessels engaged in the business of carrying passengers. Persons in part nership at same The special-tax stamps issued for the retailing of wine and liquor on buffet cars attached to passenger railway trains are to be made in general terms for such cars in "the United States," in view of the impracticability of repeated transfers of such stamps in the various districts and States through which the train passes. (T. D. 21318, 1899.) Retailing liquors on small boats. (T. D. 1007.) SEC. 3234. Any number of persons doing business in place liable for copartnership at any one place shall be required to pay but one special tax. only one tax. Payment of one special tax not to places of ness. busi United States v. Glab, 99 U. S., 225; 25 Int. Rev. Rec., 84. (See section 3241.) SEC. 3235. The payment of the special tax imposed cover several shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the collector's register; but nothing herein contained shall require a special tax for the storage of goods, wares, or merchandise in other places than the place of business, nor, except as hereinafter provided, for the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples at said office or place of business. Where beer is delivered to customers from a storage house' that house is held to be a place of sale for which special tax is required to be paid, unless there has, in every instance, been prior constructive delivery at a regular place of business elsewhere. (T. D. 18999, 1898.) Where warehouses for storage of malt liquors are merely places of storage and not places where customers leave their orders, special tax is not required to be paid therefor, nor a special-tax stamp required to be posted up therein. (T. D. 21619, 1899.) Goods are offered for sale at the place where they are kept for sale, and where a sale may be effected. They are not offered for sale elsewhere by sending abroad an agent with samples or by establishing an office for the purpose of taking orders. (U. S. v. Chevalier, 107 Fed. Rep., 434, allirming 102 Fed. Rep. 125.) But a wholesale liquor dealer at one point permitting actual delivery from warehouse at another point without prior constructive delivery at place where special-tax stamp is held is liable for special tax at the place of delivery. De Bary et al. v. Dunne, collector. (172 Fed. Rep., 940; T. D. 1550.) SEC. 3236. Whenever more than one of the pursuits or occupations hereinafter described are carried on in the same place by the same person at the same time, except as hereinafter provided, the tax shall be paid for each accord-same ing to the rates severally prescribed. SEC. 3237 [as amended by sec. 53, act of Oct. 1, 1890 (26 Stat.,567)]. That all special taxes shall become due on the first day of July, eighteen hundred and ninety-one, and on the first day of July in each year thereafter, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for one year; and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced to the first day of July following. Special tax stamps may be issued for the months of May and June, eighteen hundred and ninetyone, upon payment of the amount of tax reckoned proportionately under the laws now in force, and such stamps which have been or may be issued for the period ending April thirtieth, eighteen hundred and ninety (one) may upon payment of one-sixth of the amount required to be paid for such stamps for one year, be extended until July first, eighteen hundred and ninety-one, under such regulations as may be prescribed by the Commissioner of Internal Revenue. than one pursult is when more carried on in same place by same person at time. When special tax to be due. And it shall be the duty of special tax payers to render Returns. their returns to the deputy collector at such times within the calendar month in which the special tax liability commenced as shall enable him to receive such returns, duly signed and verified, not later than the last day of the month, except in cases of sickness or absence, as provided Stamps for special taxes. 1875 316). (18 18, Stat., for in section three thousand one hundred and seventysix of the Revised Statutes. This section is amendatory of sections 3173 (p. 86), 3176 (p.89). It also repeals the proviso to section 3 of the act of August 2, 1886, relative to the special tax of manufacturers of oleomargarine commencing business subsequent to the 30th day of June in any year. Time of payment. Special-tax payer, even though he makes sworn return within the calendar month of his liability, is liable to criminal prosecution if he fails to pay the tax within that month and to post the stamp in his place of business. (T. D. 20230, 1898.) SEC. 3238. All special taxes imposed by law, including the tax on stills or worms, shall be paid by stamps denoting the tax, and the Commissioner of Internal Revenue is required to procure appropriate stamps for the payment of Act Feb; such taxes; and the provisions of sections thirty-three hundred and twelve and thirty-four hundred and forty-six, and all other provisions of law relating to the preparation and issue of stamps for distilled spirits, fermented liquors, tobacco, and cigars, shall, so far as applicable, extend to and include such stamps for special taxes; and the Commissioner of Internal Revenue shall have authority to make all needful regulations relative thereto. Special-tax stamp to be con Section 3312 as to distilled sprits, page 207. Section 3446 as amended, page 355. The act of December 24, 1872 (17 Stat., 401), first required special taxes to be paid by stamps. Collectors prohibited from issuing receipts in lieu of stamps (Sec. 3183, p. 94). From issuing stamps before payment (Sec. 3169a, p. 82). Receipt of partial payments for stamps prohibited. (T. D. 1457.) Unlawful issue of receipts for moneys received in payment of special taxes. (Cir. 595, T. D. 297, March 11, 1901.) Reporting delinquent special-tax payers for assessment.— All persons liable to pay a special tax who failed to pay the same prior to or during the calendar months in which liability thereto occurred should be reported on Form 23, with date of receipt of Form 11, or other application to pay tax noted in column 7, Form 23. (Special No. 185, Mar. 20, 1878; 24 Int. Rev. Rec., 99; Cir. No. 539, revising No. 470, June 27, 1899; T. D., No. 21316. Int. Rev. Cir. 590, Jan. 31, 1901, revising Cir. No. 410.) Stamp not to be issued until Form 11 and the money have been received. (28 Int. Rev. Rec., 37. See T. D. 1560.) The special-tax stamp is not a license, but merely a receipt for the tax. It puts the United States under no obligation whatever to the holder beyond assuring him against prosecution under the special-tax laws. License Tax Cases (4 Wall., 462; 6 Int. Rev. Rec., 36; T. D. 1484.) The particular place of business, by street and number, to be designated in the stamp. (T. D., 18912, 1898.) SEC. 3239. Every person engaged in any business, avocaspicuously placed tion, or employment, who is thereby made liable to a and kept in place special tax shall place and keep conspicuously in his Act 27 Feb., establishment or place of business all stamps denoting the 240). Verbal er- payment of said 'special tax; and any person who shall, of business. 1877 (19 Stat., ror corrected. through negligence, fail to so place and keep said stamps, shall be liable to a penalty equal to the special tax for which his business rendered him liable, and the costs of prosecution; but in no case shall said penalty be less than ten dollars. And where the failure to comply with the foregoing provision of law shall be through willful neglect or refusal, then the penalty shall be double the amount above prescribed: Provided, That nothing in this section shall in any way affect the liability of any person for exercising or carrying on any trade, business, or profession, or doing any act for the exercising, carrying on, or doing of which a special tax is imposed by law, without the payment thereof. The words "except tobacco peddlers” in third line omitted, as under existing law they are not required to pay a special tax. Posting special-tax stamp. (Cir. letter, Sept. 26, 1898; SEC. 3240 [As amended by the act of June 21, 1906, List of special34 Stat., 387]. Each collector of internal revenue shall, exhibited in colunder regulations of the Commissioner of Internal Reve-lector's office. nue, place and keep conspicuously in his office, for public inspection, an alphabetical list of the names of all persons who shall have paid special taxes within his district, and shall state thereon the time, place, and business for which such special taxes have been paid, and upon application of any prosecuting officer of any State, County, or munici pality he shall furnish a certified copy thereof, as of a public record, for which a fee of one dollar for each one hundred words or fraction thereof in the copy or copies so requested may be charged. The names in this list should be the true names and not the fictitious ones under which parties may elect to do business. (36 Int. Rev. Rec., 14.) Production of records of internal-revenue offices, or copies Regulations prohibiting the giving out by collectors of records (Dept. Cir. No. Records in a collector's office relating to special-tax payers are based on returns made by these persons under compulsion of law for the sole purpose of raising revenue for the United States. Collectors are not permitted to send out these records, or copies thereof, for use against the special-tax payers in cases not arising under the laws of the United States. (T. D., 19190, 1898.) While all persons are entitled to inspect Record No. 10 in the collector's office at reasonable and proper times, and are not prohibited from copying the names and addresses of specialtax payers, yet no person is to be permitted to monopolize the book to the extent of interfering with the collector's use of it or to the exclusion of other persons. (T. D., 19225, 1898.) 72190°-11-9 |