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, adulterated 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.) 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. fined. Every person who sells adulterated butter shall be re- Dealer degarded 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 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; and every person, firm, or corporation who carries on the business of a retail dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable for the payment of the tax, be fined not less than forty nor more than five hundred dollars for each and every offense. SEC. 36. [Act of June 13, 1898 (30 Stat., 448).] That and packers of every person, firm, or corporation, before engaging in the mixed flour." business of making, packing, or repacking mixed flour, shall pay a special tax at the rate of twelve dollars per annum, the same to be paid and posted in accordance with the provisions of sections thirty-two hundred and fortytwo and thirty-two hundred and thirty-nine of the Revised Statutes, and subject to the fines and penalties Penalties. therein imposed for any violation thereof. SEC. 3245. [Obsolete.] to caries in certain cases. SEC. 3246. [as amended by sec. 5, act of Mar. 1, 1879 (20 Special tax not Stat., 327).] Nothing in this chapter shall be construed ners nor apothe to impose a special tax upon vintners who sell wine of their own growth, or manufacturers who sell wine produced from grapes grown by others, at the place where the same is made or at the general business office of such vintner or manufacturer: Provided, That no vintner or manufacturer shall have more than one office for the sale of such wine that shall be exempt from special tax under this act; nor shall any special tax be imposed upon apothecaries as to wines or spirituous liquors which they use exclusively in the preparation or making-up of medicines. Limitation of a druggist's right to sell liquors without paying special tax. (34 Int. Rev. Rec., 157.) An apothecary, who bona fide uses spirituous liquors in the preparation of a medicine to be used as such and not as a beverage, does not violate section 3242, by not paying the special tax required of a retail liquor dealer. (United States v. Calhoun, 39 Fed. Rep., 604.) Druggists compounding medicines. (T. D. 933; T. D. 1514.) The fact that a person is an authorized liquor dealer under the internal-revenue laws does not prevent him from engaging also in the compounding of medicines; and if he does so, using spirits in combination with roots, herbs, or drugs, and sells the compound only under a label specifying the diseases for which it is heid out as a remedy, he is an apothecary within the exempting provision of section 3246. (T. D. 19412, 1898.) The exemption from special tax granted druggists for use of spirits or wine by this section relates only to medicines in which the spirits or wine used have been changed in nature and made clearly medicinal by the addition of drugs. (T. D. 1019.) What alcoholic compounds may be classed as medicinal. (T. D. 1510, June 17, 1909.) A manufacturer of medicinal compounds, by the use of taxpaid spirits in combination with drugs, is entitled to the exemption when he sells such compounds only under labels specifying the diseases for which they are held out as remedies, and his use of a pharmaceutical still in the preparation of these medicines does not involve him in liability under the internal-revenue laws. (T. D. 19347, 1898.) A compound of medicinal roots and distilled spirits, if held out not merely as a remedy for disease, but also as "bitters for mixed drinks," is not to be regarded as made in good faith for 72170°-11-10 Medicinal compounds. Wine. medicinal use only, and the manufacturer who sells it under such a label is not entitled to the exemption, and is required to pay special tax as a rectifier and liquor dealer. (T. D. 19442, 1898.) Where grapes are pressed at one place and the juice is then carried to another place and there fermented, the latter is the place of manufacture of the wine, and the manufacturer is there permitted by the provisions of section 3246 to sell it without paying special tax. (T. D. 19410, 1898.) A person who sells blackberry wine (a fermented liquor made from blackberry juice) is required to pay special tax as a liquor dealer for selling the wine, unless he is the manufacturer of it and has made it from berries grown by himself or gathered wild by himself or by persons in his employ, and the wine is sold by him only at the place of manufacture or at his one "general business office." (T. D. 20366, 1898.) A person who buys elderberries and makes wine therefrom is not within the exempting provision, and is required to pay special tax for selling such wine, even when he sells it at the place of manufacture. (T. D. 20541, 1899.) 3247. Distiller, definition of. 3250. Gallon, definition of. 3251 (amended). Tax on distilled spirits. [3251c.] Manufacturer of sorghum sugar Sec. 3270. Apparatus and fastenings. | [3271a.] Use of warehouse by successors 3272. When a warehouse becomes unsafe. 3273. Storekeepers have charge under direction of collector. 3274. 3275. 3276 3252. Adding substances to create ficti- 3277. tious proof; penalty. 3253. Tax on spirits removed without deposit in warehouse; assessment. 3254. Products of distillation containing spirits taxable. 3255 (amended). Brandy made from apples, peaches, or grapes, etc., exemptions. [3255a.] Distilleries of 30 gallons ca- 3256. Evading tax; penalty. 3258. Registry of stills; penalties. [3260a.] Refusal to approve bond in cer- 3261. Bond not to be approved until law is complied with; penalty. 3262 (amended). Distiller must be owner in fee-simple, or have written consent of owner, etc. 3263. Plan of distillery. 3264 (amended). Surveys. 3265. Notice by manufacturer of a still. Setting up a still without permit; penalty. 3266. Distilling on certain premises pro- 3267. Receiving-cisterns. 3278. 3279. 3280. Distiller to keep distillery accessible; penalty. (amended). Authority of revenue Officers can break up ground or [3281.] Superseded by section 16, act of [3281a.] Arrest of persons operating illicit distillery. 3282 (amended). Vinegar establishments; penalty. 3283. No process for distilling between 11 p. m. of Saturday and 1 a. m. of Monday; penalty. 3284. Using material or removing spirits in absence of storekeeper; penalty. 3285 (amended). Emptying fermenting tubs. 3286 (amended). 3287 Drawing off water, cleansing worm-tub, etc.; penalty. (amended). Removal of spirits to warehouse. 3288. Tax-paid spirits not to remain on distillery premises. 3289. Forfeiture of unstamped packages. 3290. Gauger employing distiller, etc., to use brands or perform his duties; penalty. |