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street fair, shall not pay a larger tax than $100 in any State, Territory, or in the District of Columbia.

(8) Bowling alleys and billiard rooms.

Proprietors of bowling alleys and billiard rooms shall pay $10 for each alley or table. Every building or place where bowls are thrown or where games of billiards or pool are played, except in private homes, shall be regarded as a bowling alley or a billiard room, respectively.

(9) Shooting galleries.

Proprietors of shooting galleries shall pay $20. Every building, space, tent, or area, where a charge is made for the discharge of firearms at any form of target shall be regarded as a shooting gallery.

(10) Riding academies.

Proprietors of riding academies shall pay $100. Every building, space, tent, or area, where a charge is made for instruction in horsemanship or for facilities for the practice of horsemanship shall be regarded as a riding academy: Provided, That this tax shall not be collected from associations composed exclusively of members of units of the Federalized National Guard or the Organized Reserve and whose receipts are used exclusively for the benefit of such units.

(11) Passenger automobiles for hire.

Persons carrying on the business of operating or renting passenger automobiles for hire shall pay $10 for each such automobile having a seating capacity of more than two and not more than seven, and $20 for each such automobile having a seating capacity of more than seven.

(12) Brewers, distillers, wholesale and retail liquor dealers and manufacturers of stills.

Every person carrying on the business of a brewer, distiller, wholesale liquor dealer, retail liquor dealer, wholesale dealer in malt liquor, retail dealer in malt liquor, or manufacturer of stills, as defined in section 3244 as amended and section 3247 of the Revised Statutes, in any State, Territory, or District of the United States contrary to the laws of such State, Territory, or District, or in any place therein in which carrying on such business is prohibited by local or municipal law, shall pay, in addition to all other taxes, special or otherwise, imposed by existing law or by this Act, $1,000.

The payment of the tax imposed by this subdivision shall not be held to exempt any person from any penalty or punishment provided for by the laws of any State, Territory, or District for carrying on such business in such State, Territory, or District, or in any manner to authorize the commencement or continuance of such business contrary to the laws of such State, Territory, or District, or in places prohibited by local or municipal law.

See notes under §§ 5971-5977, ante.

Taxes to be in lieu of existing taxes.

The taxes imposed by this section shall, in the case of persons upon whom a corresponding tax is imposed by section 1001 of the Revenue Act of 1918, be in lieu of such tax. (42 Stat. 295.)

This section is § 1001 of the Revenue Act of 1921 (Title X-Special Taxes), cited above.

For section 1001 of the Revenue Act of 1918 (Act Feb. 24, 1919, c. 18, §

1001, repealed by § 1400 of the Revenue Act of 1921, post, § 6371%m, see 1919 Supp. U. S. Comp. St. Ann. Ed. § 59800.

Notes of Decisions

Repeal or suspension of section.-In a prosecution for selling liquor without having paid the special tax required by Act Feb. 24, 1919,, § 1001 (Comp. St. Ann. Supp. 1919, § 59800), and Act Nov. 21, 1918, a contention that these acts were repealed was without merit, in view of Act Feb. 25, 1871, § 4 (Comp. St. § 14), providing that the repeal of a statute shall not have the effect of extinguishing any renalty or liability incurred thereunder unless the repealing act shall so expressly provide. Yucas v. U. S. (C C. A. Ill.) 283 F. 20.

Where producers sold tobacco through warehouse at sales conducted by warehousemen's auctioneer, and warehousemen invoiced the tobacco in their own name and at their own risk to the buyer, who paid the price to warehousemen, who in turn paid the producers after deducting a certain commission, the warehousemen were "brokers" within Act Feb. 24, 1919, § 1001 (Comp. St. Ann. Supp. 1919, § 59800), requiring brokers to pay a special tax and defining a "broker" as one "whose business it is to negotiate purchases or sales of * produce or merchandise for others," notwithstanding special tax on dealers in tobacco repealed by Act Sept. 8, 1916, § 407, subd. 2 (Comp. St. § 5980b), to

* *

§ 5980p. (Act Nov. 23, 1921, c. manufacturers' tax.

War-Time

bacco being "produce" within such
statute and the warehousemen being
engaged in negotiating the sale of it
as "brokers" within the statute. Coth-
ran & Connally v. U. S. (C. C. A. Va.)
283 F. 973.
The
Prohibition Act
(Comp. St. Ann. Supp. 1919, §§
311511/12f-311511/12h), making sales
of intoxicating liquor for beverages un-
lawful and prescribing penalties there-
for, either suspended Rev. St. §§ 3176,
3244 (Comp. St. §§ 5899, 5971), and
Act Feb. 24, 1919, § 1001 (Comp. St.
Ann. Supp. 1919, § 59800), for the
payment of special taxes on retail liq-

or dealers, or changed the character of the exactions provided in those sections from special taxes to penalties, and in either event those exactions could not be collected by distraint. Thome v. Lynch (D. C. Minn.) 269 F. 995.

Who are brokers.-The word "broker," as used in Revenue Act 1918, § 1001, subsec. 1 (Comp. St. Ann. Supp. 1919, § 59800), requiring brokers to pay special tax includes tobacco warehousemen, who bring about sales of tobacco by mutual arrangement. Cothran & Connally v. U. S. (D. C. Va.) 276 F. 48.

136, § 1002.) Special tobacco

On and after July 1, 1922, there shall be levied, collected, and paid annually, in lieu of the taxes imposed by section 1002 of the Revenue Act of 1918, the following special taxes, the amount of such taxes to be computed on the basis of the sales for the preceding year ending June 30

Manufacturers of tobacco whose annual sales do not exceed fifty thousand pounds shall each pay $6;

Manufacturers of tobacco whose annual sales exceed fifty thousand and do not exceed one hundred thousand pounds shall each pay $12:

Manufacturers of tobacco whose annual sales exceed one hundred thousand and do not exceed two hundred thousand pounds shall each pay $24;

Manufacturers of tobacco whose annual sales exceed two hundred thousand pounds shall each pay $24, and at the rate of 16 cents per thousand pounds, or fraction thereof, in respect to the excess over two hundred thousand pounds;

Manufacturers of cigars whose annual sales do not exceed fifty thousand cigars shall each pay $4;

Manufacturers of cigars whose annual sales exceed fifty thousand and do not exceed one hundred thousand cigars shall each pay $6;

Manufacturers of cigars whose annual sales exceed one hundred thousand and do not exceed two hundred thousand cigars shall each pay $12;

Manufacturers of cigars whose annual sales exceed two hundred thousand and do not exceed four hundred thousand cigars shall each pay $24;

Manufacturers of cigars whose annual sales exceed four hundred thousand cigars shall each pay $24, and at the rate of 10 cents per thousand cigars, or fraction thereof, in respect to the excess over four hundred thousand cigars;

Manufacturers of cigarettes, including small cigars weighing not more than three pounds per thousand, shall each pay at the rate of 6 cents for every ten thousand cigarettes, or fraction thereof.

In arriving at the amount of special tax to be paid under this section, and in the levy and collection, of such tax, each person engaged in the manufacture of more than one of the classes of articles specified in this section shall be considered and deemed a manufacturer of each class separately.

In computing under this section the amount of annual sales no account shall be taken of tobacco, cigars, or cigarettes, sold for export and in due course so exported. (42 Stat. 297.)

This section is § 1002 of the Revenue Act of 1921 (Title X-Special Taxes), cited above.

For section 1002 of the Revenue Act of 1918 (Act Feb. 24, 1919, c. 18), repealed by § 1400 of the Revenue Act of 1921, post, § 6371m, see 1919 Supp. U. S. Comp. St. Ann. Ed. § 5980p.

§ 5980q. (Act Nov. 23, 1921, c. 136, § 1003.) Special tax on use of boats.

On and after July 1, 1922, and thereafter on July 1 in each year, and also at the time of the original purchase of a new boat by a user, if on any other date than July 1, there shall be levied, assessed, collected, and paid, in lieu of the tax imposed by section 1003 of the Revenue Act of 1918, upon the use of yachts, pleasure boats, power boats, sailing boats, and motor boats with fixed engines, of over five net tons and over thirty-two feet in length, not used exclusively for trade, fishing, or national defense, or not built according to plans and specifications approved by the Navy Department, a special excise tax to be based on each yacht or boat, at rates as follows: Yachts, pleasure boats, power boats, motor boats with fixed. engines, and sailing boats, of over five net tons, length over thirtytwo feet and not over fifty feet, $1 for each foot; length over fifty feet, and not over one hundred feet, $2 for each foot; length over one hundred feet, $4 for each foot.

In determining the length of such yachts, pleasure boats, power boats, motor boats with fixed engines, and sailing boats, the measurement of over-all length shall govern.

In the case of a tax imposed at the time of the original purchase of a new boat on any other date than July 1, the amount to be paid shall be the same number of twelfths of the amount of the tax as the number of calendar months (including the month of sale) remaining prior to the following July 1.

This section shall not apply to vessels or boats used without profit by any benevolent, charitable, or religious organizations, exclusively for furnishing aid, comfort, or relief to seamen. (42 Stat. 297.) This section is § 1003 of the Revenue Act of 1921 (Title X-Special Taxes), cited above.

For section 1003 of the Revenue Act of 1918 (Act Feb. 24, 1919, c. 18), repealed by § 1400 of the Revenue Act of 1921, post, § 6371m, see 1919 Supp. U. S. Comp. St. Ann. Ed. § 5980q.

5980г. [Repealed.]

This section (§ 1004 of the Revenue Act of 1918, Act Feb. 24, 1919, c. 18) was repealed by § 1400 of the Revenue Act of 1921, post, § 6371%m.

§ 5980s. (Act Nov. 23, 1921, c. 136, § 1004.) Penalty for nonpayment of special taxes.

Any person who carries on any business or occupation for which a special tax is imposed by sections 1000, 1001 or 1002, without having paid the special tax therein provided, shall, besides being liable for the payment of such special tax, be subject to a penalty of not more than $1,000 or to imprisonment for not more than one year, or both. (42 Stat. 298.)

This section is § 1004 of the Revenue Act of 1921 (Title X-Special Taxes), cited above.

For section 1005 of the Revenue Act of 1918 (Act Feb. 24, 1919, c. 18), repealed by § 1400 of the Revenue Act of 1921, post, § 6371%m, see 1919 Supp. U. S. Comp. St. Ann. Ed. § 5980s.

§ 5980t. [Repealed.]

This section (§ 1009 of the Revenue Act of 1918, Act Feb. 24, 1919, c. 18) was repealed by § 1400 of the Revenue Act of 1921, post, § 63714%m.

Sec.

CHAPTER FOUR-DISTILLED SPIRITS

AND WINES

5981. Distiller, definition of. 5982. Distilled spirits, definition of. 5985. Tax on distilled spirits. 5986. Tax on distilled spirits; stamps; time for payment of tax; deposit in warehouse.

5986a-5986d. [Repealed.]

5986e. Tax on distilled spirits. 5986f. Same; spirits in bonded warehouses during prohibition; bonds.

5986g. Same; loss by leakage.

5986j. Same; floor tax.

5986k. Same; additional tax on rectified, purified, or refined distilled spirits or wines; floor tax.

5987. Adding substances to create fictitious proof; penalty. 5988. Tax on spirits removed without deposit in warehouse.

5990. Brandy made from apples, and other fruits.

5992. Evading tax; penalty. 5993. Distiller defrauding or attempting to defraud United States of tax on spirits.

5994. Registry of stills, etc. 5995. Notice of intention to carry on business of distiller or rectifier. 5997. Distiller to give bond. 6001. Plan of distillery. 6003. Notice by manufacturer of a

still; penalty for setting up still without permit. 6016. Power of revenue officers to enter and examine distilleries; penalty for obstructing officer. 6017. Distillers and rectifiers to furnish facilities for examination; penalty for neglect. 6018. Officers to break up ground or

walls in order to examine. 6019. Signs to be put up by distillers and rectifiers; penalty for neg

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6029. Tax-paid spirits not to remain on distillery premises.

6030. Forfeiture of unstamped packages. 6038. Removal, concealment, etc., of spirits contrary to law; penalty.

6058. General bonded warehouses. 6059a. Removal of distilled spirits from bonded warehouse to other warehouse for purpose of concentration; bottling in bond in warehouse to which removed.

6062. Withdrawal from general bonded warehouse.

6065. Failure to deposit in general bonded warehouse in time, or removal therefrom without compliance with requirements of act; punishment; forfeitures. 6070. Bottling of spirits in bond. 6071. Regulations for bottling of spir-. its in bond. 6072. Inspection, etc., of spirits bottled for export; drawback. 6073. Tax on deficiency of spirits bottled.

6074. Tax on spirits entered for export if case opened, or marks, etc., removed, changed, etc. 6075. Reusing stamp or bottle, and other violations of act, punish

able.

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§ 5981. (R. S. § 3247.) Distiller, definition of.

Cited without definite application, Smith v. Gilliam (D. C. Ky.) 282 F. 628.

§ 5982. (R. S. § 3248.) Distilled spirits, definition of.

Cited without definite application, U. S. v. Turner (D. C. Va.) 266 F. 248; U. S. v. Freidericks (D. C. N.

J.) 273 F. 188; Smith v. Gilliam (D.
C. Ky.) 282 F. 628.

§ 5985. (R. S. § 3251.) Tax on distilled spirits.

12. Repeal of section. That the manufacture of distilled spirits is in violation of regulations and for beverage purposes, which the National ProLuition Act forbids, does not avoid the tax imposed by this section, as defendant cannot plead his own wrong, and will not be heard to say that he was manufacturing the liquor for beverage purposes. Violette v. Walsh (D. C. Mont.) 272 F. 1014.

Const. Amend. 18, rendered obsolete or repealed all earlier laws that applied to, sanctioned, and taxed distilled spirits for beverage purposes. Id.

This section, imposing a tax on manufacturers of distilled spirits, is not inconsistent with the National Prohibition Act, and is still in force, as the manufacture of distilled spirits regardless of their purpose is not unlawful. Id.

8. Liability for tax on illicit spirits.That one against whom a tax has been imposed under this section, as a manufacturer of distilled spirits is under indictment for the illicit manufacture of such spirits and may be acquitted,

does not relieve him of liability to the tax, nor would his acquittal do so. Violette v. Walsh (D. C. Mont.) 272 F. 1014.

13. Lien and enforcement thereof.Under Rev. St. § 3224 (Comp. St. § 5947), prohibiting suits to restrain the collection of any tax, the collection of a tax assessed on the manufacture of distilled spirits under this section, will not be enjoined, even if such statute is repealed by the National Prohibition Act, where the collector of internal revenue holds otherwise, and is pursuing his general jurisdiction to determine taxable persons, and the character and amount of the tax, and the manufacturer has only his remedy by payment, appeal, suit for refund, etc. Violette v. Walsh (D. C. Mont.) 272 F. 1014.

Cited without definite application, American Mfg. Co. v. City of St. Louis. 39 S. Ct. 522, 250 U. S. 459, 63 L. Ed. 1084; Lewis v. U. S. (C. C. A. Tenn.) 280 F. 5; 31 Op. Atty. Gen. 605; 32 Op. Atty. Gen. 522.

§ 5986. (Act Aug. 27, 1894, c. 349, § 48.) Tax on distilled spirits; stamps; time for payment of tax; deposit in warehouse.

Whisky stolen from warehouse.Where whisky stored in a bonded warehouse, where it remained after the taking effect of the Eighteenth Amend. ment, in the sole custody and control of the United States, was stolen and removed, the owner cannot be required to pay the internal revenue tax thereon. Kentucky Distilleries & Ware

house Co. v. Hamilton (D. C. Ky.) 274 F. 209.

Soakage defined.-The term "soakage," as used in the laws and regulations relating to withdrawal of liquors from bonded warehouses, means the spirits which in course of time in the warehouse had been absorbed by the

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