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from his private warehouse or other places of storage would not render him liable as a wholesale liquor dealer. Letter of Commissioner Raum to Collector Buckner, Fifth District of Kentucky, March 26, 1878. Int. Rev. Reg., Series 7, No. 1, Revised, p. 39.

The place where the delivery, either actual or constructive, which transfers ownership from the vendor to the vendee, is made, is regarded as the place of sale, and at that place he should pay the special tax. The spirits may be stored elsewhere, but he need not pay special tax for the place of storage if at his place of business there has been such constructive delivery as is above described. The delivery of a bill of sale containing such a description of the spirits sold, such a separation from all other spirits by specification of serial numbers, marks, and brands, or otherwise, as to fully identify and distinguish them, and show, not merely how many gallons or how many packages are sold, but exactly which ones, should be regarded as a sale made at the place where the bill was delivered. 23 Internal Revenue Record, p. 253.

The defendant, a practicing physician, living in the country, prescribed whiskey for his patients, furnishing the liquor himself and charging the usual price. Held, he was liable for doing business as a retail liquor dealer without payment of special tax. United States v. Smith, District Court W. D. South Carolina, February 5, 1891, Simonton, J., 45 Fed. Rep. 115.

A retail liquor dealer at Shawneetown, Ill., where he had paid the special tax as such, shipped jugs of liquor to Fairfield, Ill., by express C. O. D. Held, he was liable for carrying on business at Fairfield without payment of special tax. United States v. Shriver, District Court S. D. Ill., 1885, Treat, J., 23 Fed. Rep. 134.

The Commissioner of Internal Revenue, at the time the above decision was rendered, accepted this ruling as decisive of the law (see Circular No. 285), but subsequently Commissioner Mason overruled his predecessors (see Circular No. 339, dated January 13, 1890), and held parties not liable to special tax, at places other than their regular places of business, for sending out liquors C. 0. D.; ruling that parties sending out liquors C. O. D. are liable to special tax at the places of delivery. United States v. Clive, District Court W. D. N. C., 26 Fed. Rep. 515. See decision of John W. Mason, Commissioner of Internal Revenue, No. 180, dated January 10, 1890, as above.

in malt liquors,

Fifth. Act February 8, 1875, as amended by Sec. 4, act March 1, 1879 (20 Stat. 327). Retail dealers in malt liquors shall pay twenty dollars. Every person who Retail dealers sells, or offers for sale, malt liquors in less $20. quantities than five gallons at one time, but who does not deal in spirituous liquors, shall be regarded as a retail dealer in malt liquors. Whole- Wholesale sale dealers in malt liquors shall pay fifty liquors, $60. 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 When brewers be required to pay a special tax as a dealer by dealers. 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: 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: Provided further, That any assessments of additional special tax against wholesale liquor dealers or retail liquor dealers, or against brewers for selling malt liquors of their own production at the place of manufacture in the original casks or packages, made by reason of an amendment to section fifty-nine of the internal revenue act approved July twentieth, eighteen hundred and sixty-eight, 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 “malt liquors,” 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 Rev

enue.

, of court, etc.

But no special tax shall be held to accrue on a sale No special tax of distilled spirits, wines, or malt liquors made quors by fidu- 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 of a firm; nor shall the special tax of a wholesale liquor dealer or wholesale dealer in malt liquors be held to apply to a retail dealer

No special
tax as whole-

in liquors, or a retail dealer in malt liquors, because of such retail dealer selling out his entire stock of liquors in one parcel, or in parcels embra- kako dealer cing not less than his entire stock of distilled sale of entire spirits, of wines, or of malt liquors ; and sec- tail dealer. tion thirty-three hundred and nineteen of the Revised Statutes shall not be held to prohibit a rectifier or liquor dealer from purchasing, in quantities greater than twenty wine gallons, the distilled spirits sold in one parcel as aforesaid.

Wholesale dealer in malt liquors defined. United States v. Clare, 2 Fed. Rep. 55.

When a person who has paid the special tax of a retail dealer in malt liquors for the special-tax year, and subsequently, in the same year, concludes to carry on the business of a retail liquor dealer, files his application on Form 11 and pays the special tax required therefor, his stamp as retail dealer in malt liquors cannot be redeemed. See letter to Collector Hunter, 33 Int. Rev. Rec. 397.

Retail dealers in malt liquors cannot retail spirituous liquors or wines without paying special tax as retail liquor dealers. Int. Rev. Reg., Series 7, No. 1, Revised, p. 40.

A retail liquor dealer may sell out his entire stock of liquors, amounting to five gallons or more in one parcel, without subjecting himself to special tax as a wholesale liquor dealer; or he may sell his entire stock of distilled spirits in one parcel, his entire stock of wines in another parcel, and his entire stock of malt liquors in another parcel, without subjecting himself to such tax; but the exemption added to Sec. 3244 R. S. by Sec. 4, act of March 1, 1879, does not extend further than this. 25 Int. Rev. Rec. 101.

Sixth, as amended by Sec. 14, act March 1, 1879, and Secs. 26 and 27, act October 1, 1890. Dealers in leaf tobacco.

Every person shall be regarded as a dealer in leaf tobacco whose business it

Dealers in leaf tobacco.

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Restriction of

bacco.

is, for himself or on commission, to sell, or offer for sale, or consign for sale on commission, leaf tobacco. Dealers in leaf tobacco shall sell only to other dealers

and to manufacturers of sale in big dead tobacco, snuff, or cigars, and to such per

sons as are known to be purchasers of leaf tobacco for export: Provided, It shall be lawful for any licensed manufacturer of cigars to purchase leaf tobacco of any licensed dealer or other licensed manufacturer in quantities less than the original package, for use in his own manufactory exclusively.

The above is all that remained as existing law of the sixth subdivision of Sec. 3244, as amended after the passage of Secs. 26 and 27, act of October, 1890. See below.

Repeal of spe

tobacco, dealers in manufactured to

facturers of tobacco and cigars, and peddlers.

SEC. 26, act October 1, 1890. That on and after the

first day of May, eighteen hundred and dealers in one ninety-one, all special taxes imposed by the

laws now in force upon dealers in leaf tobacco, bacco, manu- retail dealers in leaf tobacco, dealers in to

bacco, manufacturers of tobacco, manufactur

ers of cigars, and peddlers of tobacco, are hereby repealed. Every such dealer in leaf tobacco, retail dealer in leaf tobacco, manufacturer, and peddler shall, however, 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, the same as though the tax had not been repealed, and a failure to register as herein required shall subject such person to a penalty of fifty dollars.

Penalty for failure to register.

Dealers in manufactured tobacco are not required to register, but all manufacturers of tobacco or cigars, all dealers

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