Page:United States Statutes at Large Volume 15.djvu/183

spirits to the barrel, within the year, shall each pay two hundred dollars, and shall pay fifty cents for each such barrel produced in excess of two hundred barrels. And monthly returnsRectifiers to make monthly returns. of the quantity and proof of all the spirits purchased and of the number of barrels of spirits, as before described, rectified, purified, or refined by him, shall be made by each rectifier in the same manner as monthly returns of sales are made. EveryWho to be regarded as rectifiers. person who rectifies, purifies, or refines distilled spirits or wines by any process, and every wholesale or retail liquor dealer or compounder of liquors who has in his possession anySee Vol. xvi. p. 42. still or leach-tub, or who shall keep any other apparatus for the purpose of refining in any manner distilled spirits, shall be regarded as a rectifier.

Special tax upon compounders of liquors, and who regarded as such; Compounders of liquors shall each pay twenty-five dollars. Every person who, without rectifying, purifying, or refining distilled spirits, shall, by mixing such spirits, wine, or other liquor with any materials, manufacture any spurious, imitation, or compound liquors, for sale under the name of whiskey, brandy, gin, rum, wine,See Vol. xvi. p. 42. spirits, cordials, or wine bitters, or any other name, shall be regarded as a compounder of liquors.

upon retail dealers, and who regarded as such; Retail dealers in liquors shall pay twenty-five dollars. Every person who shall sell or offer for sale foreign or domestic spirits, wine, ale, beer, or other malt liquors, and whose annual sales, including all sales of other merchandise, do not exceed twenty-fiveSee Vol. xvi. p. 42. thousand dollars, shall be regarded as a retail dealer in liquors.

upon wholesale liquor dealers, and who regarded as such. Wholesale liquor dealers, whose annual sales do not exceed twenty-five thousand dollars, shall pay one hundred dollars; and if exceeding twenty-five thousand dollars, shall each pay in addition ten dollars for every one thousand dollars of sales of such spirits, wines, or liquors in excess of twenty-five thousand dollars, andSee Vol. xvi. p. 42. on other sales shall pay as wholesale dealers; and such excess shall be asse[sse]d and paid in the same manner as required of wholesale dealers. Every person who sells or offers for sale distilled spirits, wines, or malt liquors, whose annual sales shall exceed twenty-five thousand dollars, shall be regarded as a wholesale liquor dealer. But no distiller or brewer, who hasCertain distillers and brewers not required to pay tax of wholesale dealer. paid his special tax as such, and who sells only distilled spirits or malt liquors of his own production, at the place of manufacture, in the original casks or packages in which they are placed for the purpose of affixing the tax stamps, shall be required to pay the special tax of a wholesale dealer. ButPayment of special tax not to exempt from penalty under State laws, nor authorize a trade, &c. prohibited by State laws, nor prevent a State from imposing an additional tax. the payment of any special tax imposed by this act shall not be held or construed to exempt any person carrying on any trade, business, or profession from any penalty or punishment therefor provided by the laws of any State; nor to authorize the commencement or continuance of any such trade, business, or profession, contrary to the laws of any State, or in places prohibited by municipal law; nor shall the payment of any such tax be held or construed to prohibit or prevent any State from placing a duty or tax on the same trade, business, or profession for State or other purposes.

Special tax on manufacturers of stills, and who deemed such. Manufacturers of stills shall each pay fifty dollars, and twenty dollars for each still or worm for distilling made by him. Any person who manufactures any still or worm to be used in distilling shall be deemed a manufacturer of stills.

Special tax on dealers in leaf tobacco.

Dealers in leaf tobacco, whose annual sales do not exceed ten thousand dollars, shall each pay twenty-five dollars; and if their annual sales exceed ten thousand dollars, shall pay in addition two dollars for every thousand dollars in excess of ten thousand dollars. EveryWho regarded as dealers in leaf tobacco. person shall be regarded as a dealer in leaf tobacco whose business it is for himself, or on commission, to sell or offer for sale leaf tobacco. AndPayment of certain other taxes not to exempt. payment of a special tax as wholesale dealer, tobacconist, manufacturer of cigars, or manufacturer of tobacco, shall not exempt any person dealing in leaf tobacco from the payment of the special tax therefor hereby required. ButFarmers or planters not to pay. no farmer or