except as to the time that special taxes become due. The last sentence of the section was new legislation. The portion of the section omitted here provided for the payment of the special taxes from May 1 to July 1, 1891, and was temporary merely.

The special taxes imposed on manufacturers of and dealers in oleomargarine by Act Aug. 2, 1886, c. 840, were due and payable according to the provisions of R. S. § 3237, by section 3 of said act, as amended by Act May 9, 1902, c. 784, § 2, post, § 5977.

The special taxes imposed on manufacturers of and dealers in filled cheese by Act June 6, 1896, c. 337, become due on July 1st in each year or on commencing business, by section 3 of said act, post, § 5979.

R. S. 3176, mentioned in this section, is set forth ante, § 5899.

§ 5961. (R. S. § 3238, as amended, Act Feb. 18, 1875, c. 80, § 1.) Stamps for special taxes.

All special taxes imposed by law, including the tax on stills or worms, shall be paid by stamps denoting the tax, and the Commissioner of Internal Revenue is required to procure appropriate stamps for the payment of such taxes; and the provisions of sections thirtythree hundred and twelve and thirty-four hundred and forty-six, and all other provisions of law relating to the preparation and issue of stamps for distilled spirits, fermented liquors, tobacco, and cigars, shall, so far as applicable, extend to and include such stamps for special taxes; and the Commissioner of Internal Revenue shall have authority to make all needful regulations relative thereto.

Act July 20, 1868, c. 186, §§ 26, 101, 15 Stat. 137, 165. Act Dec. 24, 1872, c. 13, § 3, 17 Stat. 402. Act Feb. 18, 1875, c. 80, § 1, 18 Stat. 319.

This section, as enacted in the Revised Statutes, was amended by striking out, after the words "thirty-three hundred and," the word "thirteen," and inserting in place thereof the word "twelve," as set forth here, by Act Feb. 18, 1875, c. 80, § 1, cited above.

R. S. 8 3312, 3446, mentioned in this section, are set forth post, §§ 6094, 6343.

§ 5962. (R. S. § 3239, as amended, Act Feb. 27, 1877, c. 69, § 1.) Special-tax stamp to be exhibited in place of business.

Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax, except tobacco peddlers, shall place and keep conspicuously in his establishment or place of business all stamps denoting the payment of said special tax; and any person who shall, through negligence, fail to so place and keep said stamps shall be liable to a penalty equal to the special tax for which his business rendered him liable, and the costs of prosecution; but in no case shall said penalty be less than ten dollars. And where the failure to comply with the foregoing provision of law shall be through willful neglect or refusal, then the penalty shall be double the amount above prescribed: Provided, That nothing in this section shall in any way affect the liability of any person for exercising or carrying on any trade, business, or profession, or doing any act for the exercising, carrying on, or doing of which a special tax is imposed by law, without the payment thereof.

Act Dec. 24, 1872, c. 13, § 3, 17 Stat. 402. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 248.

This section, as enacted in the Revised Statutes, was amended by striking out, after the words "so place and keep said," the word "stamp," and insert

ing in place thereof the word "stamps," as set forth here, by Act Feb. 27, 1877, c. 69, cited above.

Special taxes on tobacco peddlers were abolished by Act Oct. 1, 1890, c. 1244, § 26, post, § 6177.

§ 5963. (R. S. § 3240, as amended, Act June 21, 1906, c. 3509.) List of special tax-payers to be exhibited in collector's office; certified copy.

Each collector of internal revenue shall, under regulations of the Commissioner of Internal Revenue, place and keep conspicuously in his office, for public inspection, an alphabetical list of the names of all persons who shall have paid special taxes within his district, and shall state thereon the time, place, and business for which such special taxes have been paid, and upon application of any prosecuting officer of any State, county, or municipality he shall furnish a certified copy thereof, as a public record, for which a fee of one dollar for each one hundred words or fraction thereof in the copy or copies so requested may be charged.

Act Dec. 24, 1872, c. 13, § 4, 17 Stat. 403. Act June 21, 1906, c. 3509, 34 Stat. 387.

This section, as enacted in the Revised Statutes, was amended by the addition, at the end of the section as originally enacted, of the provision beginning with the words "and upon application of any prosecuting officer," etc., to the end of the section as set forth here, by Act June 21, 1906, c. 3509, cited above.

§ 5964. (R. S. § 3241.) Death or removal after paying tax; business carried on without additional tax.

When any person who has paid the special tax for any trade or business dies, his wife or child, or executors or administrators or other legal representatives, may occupy the house or premises, and in like manner carry on, for the residue of the term for which the tax is paid, the same trade or business as the deceased before carried on, in the same house and upon the same premises, without the payment of any additional tax. And when any person removes from the house or premises for which any trade or business was taxed to any other place, he may carry on the trade or business specified in the collector's register at the place to which he removes, without the payment of any additional tax: Provided, That all cases of death, change, or removal, as aforesaid, with the name of the successor to any person deceased, or of the person making such change or removal, shall be registered with the collector, under regulations to be prescribed by the Commissioner of Internal Rev

enue.

Act July 13, 1866, c. 184, § 9, 14 Stat. 114.

Special taxes do not accrue on sales of liquors received by an executor, administrator, or other fiduciary, when such liquors are sold in one parcel only, or at a public auction in parcels of not less than twenty wine gallons, by amendment of R. S. § 3244, by Act March 1, 1879, c. 125, § 4, incorporated into that section as set forth post, § 5971.

§ 5965. (R. S. § 3242.) Carrying on business without payment of special tax; penalties.

Every person who carries on the business of a rectifier, wholesale liquor-dealer, retail liquor-dealer, or manufacturer of stills, without

having paid the special tax as required by law, shall, for every such offense, be fined not less than one thousand dollars nor more than five thousand dollars, and be imprisoned not less than six months. nor more than two years. And all distilled spirits or wines, and all apparatus fit or intended to be used for the distillation or rectification of spirits or the compounding of liquors, owned by such person, wherever found, and all distilled spirits or wines and personal property found in the rectifying establishment, or in any building, room, yard, or inclosure connected therewith, and used with or constituting a part of the premises, shall be forfeited to the United States. [Every person who carries on the business of a manufacturer of tobacco, snuff, or cigars, dealer in manufactured tobacco, dealer in leaf-tobacco, or retail dealer in leaf-tobacco, without having paid a special tax therefor, as provided by law, shall, besides being liable to the payment of the tax, be fined not more than five hundred dollars or be imprisoned not more than one year, or both, at the discretion of the court.] And every person who carries on the business of a brewer or wholesale or retail dealer in malt liquors, without having paid a special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than ten dollars nor more than five hundred dollars.

Act March 2, 1867, c. 169, § 9, 14 Stat. 473. Act July 20, 1868, c. 186, 44, 15 Stat. 142. Act June 6, 1872, c. 315, §§ 12, 32, 17 Stat. 240, 255. More comprehensive provisions relating to the subject of this section were made by Act Feb. 8, 1875, c. 36, § 16, post, § 5966.

The words of this section, "Every person who carries on the business of a manufacturer of tobacco," etc., inclosed in brackets, were superseded by the abolition of special taxes upon manufacturers of tobacco, snuff, and cigars and upon dealers and retail dealers in leaf tobacco and dealers in manufactured tobacco by Act Oct. 1, 1890, c. 1244, § 26, post, § 6177.

§ 5966. (Act Feb. 8, 1875, c. 36, § 16.) Carrying on business without payment of special tax punishable; forfeitures.

Any person who shall carry on the business of a rectifier, wholesale liquor-dealer, retail liquor-dealer, wholesale dealer in malt-liquors, retail dealer in malt-liquors, or manufacturer of stills, without having paid the special tax as required by law, or who shall carry on the business of a distiller without having given bond as required by law, or who shall engage in or carry on the business of a distiller with intent to defraud the United States of the tax on the spirits distilled by him, or any part thereof, shall, for every such offense be fined not less than one hundred dollars nor more than five thousand dollars and imprisoned not less than thirty days nor more than two years. And all distilled spirits or wines, and all stills or other apparatus, fit or intending to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found, and all distilled spirits or wines and personal property found in the distillery or rectifying establishment, or in any building, room, yard, inclosures connected therewith, and used with or constituting a part of the premises; and all the right, title, and interest of such person in the lot or tract of land on which such distillery is situated, and all right, title, and interest therein of

every person who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or enclosure, or any part thereof, to be used for purposes of ingress or egress to or from such distillery which shall be found in any such building, yard, or enclosure, and all the right, title, and interest, of every person in any premises used for ingress or egress to or from such distillery, who has knowingly suffered or permitted such premises to be used for such ingress or egress, shall be forfeited to the United States. (18) Stat. 310.)

This section was part of an act to amend existing customs and internalrevenue laws, cited above.

Similar provisions for the punishment of carrying on the business of distiller without giving bond were made by R. S. § 3281, post, § 6021.

§ 5967. (Act Aug. 2, 1886, c. 840, § 4.) Carrying on business of manufacturer of, or dealer in, oleomargarine without payment of special tax; penalty.

Every person who carries on the business of a manufacturer of oleomargarine 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 one thousand and not more than five thousand dollars; and every person who carries on the business of a wholesale dealer in oleomargarine 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 five hundred nor more than two thousand dollars; and every person who carries on the business of a retail dealer in oleomargarine 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 fifty nor more than five hundred dollars for each and every offense. (24 Stat. 209.)

This section was part of the Oleomargarine Act of Aug. 2, 1886, cited above. The special tax mentioned in this section was imposed by section 3 of this act, post, 5977. Other provisions of this act are set forth post, §§ 6215-6232. § 5968. (Act May 9, 1902, c. 784, § 4.) Carrying on business of manufacturer of, or dealer in, process or renovated butter or adulterated butter without payment of tax; penalty.

Every person who carries on the business of a manufacturer of process or renovated butter or adulterated butter 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 one thousand and not more than five thousand dollars; and every person who carries on the business of a dealer in adulterated butter 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 fifty nor more than five hundred dollars for each offense. (32 Stat. 194.)

These were provisions of section 4 of the Oleomargarine Act of May 9, 1902, cited above. The tax mentioned in this section was imposed by other provisions of this act, set forth post, § 5978. Provisions relating to the tax on process butter, etc., are set forth post, §§ 6237, 6238.

§ 5969. (Act June 6, 1896, c. 337, § 4.) Carrying on business of manufacturer of, or dealer in, filled cheese without payment of

tax.

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. (29 Stat. 254.)

This section was part of the Filled Cheese Act, cited above. The special tax mentioned in this section was imposed by section 3 of this act, post, § 5979. Other sections of this act, relating to the tax on filled cheese, are set forth post, §§ 6248-6250.

§ 5970. (R. S. § 3243.) Payment of special tax not to authorize violation of State laws, nor prohibit State taxation.

The payment of any tax imposed by the internal-revenue laws for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on the same within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or in places prohibited by municipal law; nor shall the payment of any such tax be held. to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes..

Act July 13, 1866, c. 184, § 9, 14 Stat. 122. Act July 20, 1868, c. 186, § 59, 15 Stat. 151.

§ 5971. (R. S. § 3244, as amended, Act Feb. 18, 1875, c. 80, § 1, and Act March 1, 1879, c. 125, §§ 4, 10.) Special taxes imposed on whom.

Special taxes are imposed as follows:

(1) Brewers.

First. Brewers shall pay one hundred dollars. Every person who manufactures fermented liquors of any name or description for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer: Provided, That any person who manufactures less than five hundred barrels a year shall pay the sum of fifty dollars. Act July 13, 1866, c. 184, § 9, 14 Stat. 117. Act July 14, 1870, c. 255, § 1, 16 Stat. 256.

The quantity of malt liquors purchased by a brewer from another brewer under the provisions of R. S. § 3349, post, § 6156, was to be included in calculating the liability to brewer's special tax of both the brewer who manu