Wholesale dealers in malt liq uors. Brewers not lia ble to dealer's 3349.) No refund of a tax to a R. M. L. D. who becomes a R. L. D. (33 Int. Rev. Rec., 397; T. D. 415.) Special tax on bottled beer; when not imposed. (Letter to Jos. Schlitz Brewing Co., April 5, 1897; 43 Int. Rev. Rec., 193.) Dealers in small beer. (T. D. 19154, 1898.) See note under section 3244, first paragraph, page 133. Liability of express companies. The actual ownership of the property is not essential to fix upon the trafficker the quality of a dealer in liquors. The statute attaches to him the office of a dealer when he "sells or offers for sale malt liquors." (Western Express Co. v. United States, 141 Fed. Rep., 28; T. D. 965.) Peddling fermented liquors. (26 Int. Rev. Rec., 169; T. D. 494.) Wholesale dealers in malt liquors shall pay 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 dealer in malt liquors: Provided, That no brewer shall be required to pay a tax, when. 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 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 special tax of both the brewer who manufactures and sells the same and the brewer who purchases the same. No special tax ciary officer of court, etc. And it is hereby provided, That no further collection of special tax as retail dealers in malt liquors shall be made from brewers for selling malt liquors of their own manufacture in the original stamped eighth-barrel package. * But no special tax shall be held to accrue on a sale of for sales by fidur distilled spirits, wines, or malt liquors made by a person who is not otherwise a dealer in liquors, where such spirits, wines, or liquors have been received by the person so selling as security for or in payment of a debt, or as executor, administrator, or other fiduciary, or have been levied on by any officer, under order or process of any court or magistrate, and where such spirits are sold by such person in one parcel only, or at public auction in parcels not less than twenty wine gallons, nor shall such tax be held to accrue on a sale made by a retiring partner, or the representatives of a deceased partner to the incoming, remaining, or surviving partner or partners No wholesale of a firm; nor shall the special tax of a wholesale liquor Sale of entire dealer or wholesale dealer in malt liquors be held to stock of retail apply to a retail dealer in liquors or a retail dealer in dealer's tax on dealer. malt liquors, because of such retail dealer selling out his entire stock of liquors in one parcel, or in parcels embracing not less than his entire stock of distilled spirits, of wines, or of malt liquors; and section thirty-three hundred and nineteen of the Revised Statutes shall not be held to prohibit a rectifier or liquor dealer from purchas ing, in quantities greater than twenty wine-gallons, the distilled spirits sold in one parcel as aforesaid. Sale of spirits, etc., by sheriff. (33 Int. Rev. Rec., 405.) Brewers shipping bottled beer C. O. D. (33 Int. Rev. Rec., 77.) A brewer holding a special-tax stamp of the smaller class is not required to pay special tax as a brewer of the larger class until the entire quantity of beer produced by him within the special-tax year amounts to 500 barrels. As soon as the quantities produced month by month within that period amount in the aggregate to 500 barrels he must pay the special tax of a brewer of the larger class for the entire year ($100). He may then send in his stamp of the smaller class for redemption. (T. D. 19439, 1898.) Brewers who establish places of storage for bottled beer, and complete sales by deliveries therefrom to purchasers in wholesale quantities, are required to pay special tax as wholesale dealers in malt liquor at every such place. (T. D. 19440, 1898; but see T. D. 21619.) Where a brewer ships bottled beer marked for delivery to persons who had ordered it, but consigns and way bills the beer in general terms to his agent, instead of shipping it to these persons, sale is made at the time and place of the actual delivery by the agent. (T. D. 21852, 1899; T. D. 1369; T. D. 1426.) Persons calling themselves agents of brewers in the sale of original stamped packages of beer should furnish abstracts from the books of the brewers, showing how the beer is charged, or billed, and also a statement under oath by the brewers, showing that the beer remains absolutely their property until sold, and that these persons are under their orders and control in making such sales. (T. D. 21019, 1899.) They must show that the beer remains absolutely the property of the brewers until sold by them on account of the brewers, and not on their own account. (T. D. 21836, 1899.) A fermented malt liquor, though diluted to such an extent as to be called nonintoxicating, is a beverage for the sale of which special tax must be paid under the internal-revenue laws. (T. D. 21473, 1899.) The executor of a person who had been a manufacturer of wine is entitled to sell the wine made by his testator at one "business office" in any quantities, small or large, through an auctioneer, without the payment of special tax; but if the testator was not the manufacturer of the wine, the executor or his auctioneer is not entitled to sell the wine without paying special tax therefor, unless he disposes of the entire quantity of wine at a single sale. (T. D. 21648, 1899.) Executor selling liquor. (T. D. 419.) Repeal of certain special taxes.-Section 26, act of October 1, 1890, repealed on and after May 1, 1891, special taxes upon dealers in leaf tobacco, retail dealers in leaf tobacco, dealers in tobacco, manufacturers of tobacco, manufacturers of cigars, and peddlers of tobacco. Special taxes were reimposed upon the above-named occupations, except retail dealers in leaf tobacco and peddlers of tobacco, by the act of June 13, 1898, which were repealed by section 5, act of April 12, 1902, taking effect July 1, 1902. SEC. 3 [act of Aug. 2, 1886 (24 Stat., 209), as amended by sec. 2 of the act of May 9, 1902 (32 Stat. 193)]. Manufacturers of oleomargarine shall pay six hundred dollars. Every person who manufactures oleomargarine for sale shall be deemed a manufacturer of oleomargarine. And any person that sells, vends, or furnishes oleomargarine for the use and consumption of others, except to his own family table without compensation, who shall add to Oleomargarine manufacturers and dealers. §§ 3232, 3233, 3234, 3235, 3236, pp. 125-132. or mix with such oleomargarine' any artificial coloration that causes it to look like butter of any shade of yellow shall also be held to be a manufacturer of oleomargarine within the meaning of said Act, and subject to the provisions thereof. See U. S. v. White & Paller (T. D. 1334); U. S. v. Shipley et al. (T. D. 1504); Zinn Co. v. U. S. (T. D. 1517.) Wholesale dealers in oleomargarine shall pay four hundred and eighty dollars. Every person who sells or offers for sale oleomargarine in the original manufacturer's packages shall be deemed a wholesale dealer in oleomargarine. But any manufacturer of oleomargarine who has given the required bond and paid the required special tax, and who sells only oleomargarine of his own production, at the place of manufacture, in the original packages to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in oleomargarine on account of such sales. When a broker in oleomargarine is not a wholesale dealer. (32 Int. Rev. Rec., 373.) Retail dealers in oleomargarine shall pay forty-eight dollars. Every person who sells oleomargarine in less quantities than ten pounds at one time shall be regarded as a retail dealer in oleomargarine. And sections thirty-two hundred and thirty-two, thirty3237, 3238, 3239 two hundred and thirty-three, thirty-two hundred and 3240, 3241, 3243 thirty-four, thirty-two hundred and thirty-five, thirtytwo hundred and thirty-six, thirty-two hundred and thirty-seven, thirty-two hundred and thirty-eight, thirtytwo hundred and thirty-nine, thirty-two hundred and forty, thirty-two hundred and forty-one, and thirty-two hundred and forty-three of the Revised Statutes of the United States are, so far as applicable, made to extend to and include and apply to the special taxes imposed by this section, and to the persons upon whom they are imposed: Provided further, That wholesale dealers who vend no other oleomargarine or butterine except that upon which a tax of one-fourth of one per cent per pound is imposed by this Act, as amended, shall pay two hundred dollars; and such retail dealers as vend no other oleomargarine or butterine except that upon which is imposed by this Act, as amended, a tax of one-fourth of one cent per pound shall pay six dollars. Exception. Rulings as to sales of oleomargarine. (32 Int. Rev. Rec., 365, 381.) The 50 per cent penalty imposed by section 3176, Revised Statutes, does not apply to the taxes imposed by the oleomargarine act. (Schafer v. Craft, 144 Fed. Rep., 907; 153 Fed. Rep., 175; 154 Fed. Rep., 1002. Grier v. Tucker, 150 Fed. Rep., 658; 160 Fed. Rep., 611, T. D. 1455.) Liability as wholesale dealer. (Judd O. Hartzell v. The United States, T. D. (1900), 2; 83 Fed. Rep., 1002.) Manufacturers and wholesale dealers may sell oleomargarine only in original stamped packages of not less than 10 pounds, A retail dealer must sell only from original stamped packages A sheriff or other officer who levies upon and sells the oleo- Retail dealers are not permitted to peddle oleomargarine on the streets. (T. D. 610.) Liability of agents or brokers receiving and transmitting orders for oleomargarine to manufacturers. Unless sales are fully completed at the factory to the persons ordering, special tax is required to be paid at the place of delivery. (T. D. 18978, 1898.) Parties selling oleomargarine are liable to special tax, although they are ignorant that the substance is oleomargarine. (Charge of Judge Jackson in Hubbard & Paul v. Collector Gilkeson, U. Š. circuit court, district of West Virginia. T. D. 19246, 1898; Eagle v. Nowlin, collector. Decision of Judge Baker (1899), 94 Fed. Rep., 646, T. D. 21228.) Dealers in colored and uncolored oleomargarine.-Where a person pays special tax as a dealer in uncolored oleomargarine and thereafter desires to sell also colored oleomargarine, the only course for him to pursue is to pay the special tax at the higher rate for the entire period to the close of the year, and take out the requisite special-tax stamp, and then send in for redemption the special-tax stamp taken out at the lower rate. (T. Ď. 526.) * manufacturers, Sec. 4 [Act of May 9, 1902 (32 Stat., 195.)] That special taxes are imposed as follows: Manufacturers of process or renovated butter shall pay Special tax of fifty dollars per year and manufacturers of adulterated renovated and butter shall pay six hundred dollars per year. Every butter. person who engages in the production of process or renovated butter or adulterated butter as a business shall be considered to be a manufacturer thereof. Coopersville Cooperative Creamery v. Lemon. (163 Fed. Rep., 145; T. D. 1371.) adulterated dealers in adul Wholesale dealers in adulterated butter shall pay a tax Special tax of of four hundred and eighty dollars per annum, and retail terated butter. dealers in adulterated butter shall pay a tax of forty-eight dollars per annum. Every person who sells adulterated butter in less quantities than ten pounds at one time shall be regarded as a retail dealer in adulterated butter. Every person who sells adulterated butter shall be regarded as a dealer in adulterated butter. And sections thirty-two hundred and thirty-two, thirty-two hundred and thirty-three, thirty-two hundred and thirty-four, thirtytwo hundred and thirty-five, thirty-two hundred and thirty-six, thirty-two hundred and thirty-seven, thirty-two hundred and thirty-eight, thirty-two hundred and thirtynine, thirty-two hundred and forty, thirty-two hundred and forty-one, and thirty-two hundred and forty-three of the Revised Statutes of the United States are, so far as applicable, made to extend to and include and apply to the special Dealer defined. Manufacturers of filled cheese. cheese. taxes imposed by this section and to the person upon whom they are imposed. SEC. 3. [Act of June 6, 1896 (29 Stat., 253).] Manufacturers of filled cheese shall pay four hundred dollars for each and every factory per annum. Every person, firm, or corporation who manufactures filled cheese for sale shall be deemed a manufacturer of filled Wholesale cheese. Wholesale dealers in filled cheese shall pay two dealers in filled hundred and fifty dollars per annum. Every person, firm, or corporation who sells or offers for sale filled cheese in the original manufacturer's packages for resale, or to retail dealers as hereinafter defined, shall be deemed a wholesale dealer in filled cheese. But any manufacturer of filled cheese who has given the required bond and paid the required special tax, and who sells only filled cheese of his own production, at the place of manufacture, in the original packages, to which the tax-paid stamps are affixed, shall not be required to pay the special tax of a wholesale dealer in filled cheese on account of such sales. Retail dealers. Taxes, due. Penalties. Retail dealers in filled cheese shall pay twelve dollars per annum. Every person who sells filled cheese at retail, not for resale, and for actual consumption, shall be reregarded as a retail dealer in filled cheese, and sections thirty-two hundred and thirty-two, thirty-two hundred and thirty-three, thirty-two hundred and thirty-four, thirty-two hundred and thirty-five, thirty-two hundred and thirty-six, thirty-two hundred and thirty-seven, thirty-two hundred and thirty-eight, thirty-two hundred and thirty-nine, thirty-two hundred and forty, thirtytwo hundred and forty-one, thirty-two hundred and fortythree of the Revised Statutes of the United States are, so far as applicable, made to extend to and include and apply to the special taxes imposed by this section and to the persons, firms, or corporations upon whom they are when imposed: Provided, That all special taxes under this Act shall become due on the first day of July in every year, or on commencing any manufacture, trade, or business on which said tax is imposed. In the latter case the tax shall be reckoned proportionately from the first day of the month in which the liability to the special tax commences to the first day of July following. SEC. 4. That every person, firm, or corporation who carries on the business of a manufacturer of filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than four hundred dollars and not more than three thousand dollars; and every person, firm, or corporation who carries on the business of a wholesale dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than two hundred and fifty dollars nor more than one thousand dollars; |