factures and sells and the brewer who purchases by Act Feb. 8, 1875, c. 36, § 18, as amended by Act March 1, 1879, c. 125, § 4, post, § 5973. (2) Manufacturers of stills; drawback on stills exported.

Second. 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. Upon all stills manufactured for export, and actually exported, there shall be allowed a drawback, where the tax thereon has been paid, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe.

Act July 20, 1868, c. 186, § 59, 15 Stat. 151. Act March 1, 1879, c. 125, § 10, 20 Stat. 342.

This subsection, as enacted in the Revised Statutes, was amended by adding at the end of the subsection as originally enacted the provision beginning with the words "Upon all stills manufactured for export," etc., to the end of the subsection, as set forth here, by Act March 1, 1879, c. 125, § 10, cited above. Manufacturers of wooden stills for their own use were not subject to this special tax, by Act May 28, 1880, c. 108, § 18, post, § 5972.

The special tax on the manufacture of stills was made inapplicable to stills used in distilling alcohol for denaturation, by a provision of the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, N, subsec. 2, post, § 6137.

(3) Rectifiers.

Third. Rectifiers of distilled spirits shall pay two hundred dollars. Every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, or wash, through continuous closed vessels and pipes, until the manufacture thereof is complete, and every wholesale or retail liquor-dealer who has in his possession any still or leach-tub, or who keeps any other apparatus for the purpose of refining in any manner distilled spirits, and 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 whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying: Provided, That any person who rectifies,, purifies, refines, or manufactures as aforesaid less than five hundred barrels a year, counting forty gallons of proof spirits to the barrel, shall pay one hundred dollars. And provided, That nothing in this section shall be held to prohibit the purifying or refining of spirits in the course of original and continuous distillation through any material which will not remain incorporated with such spirits when the manufacture thereof is complete: And provided further, That no officer shall collect any special tax for rectifying distilled spirits on any premises distant less than six hundred feet in a direct line from any distillery. And every officer who collects any special tax in violation of this proviso shall be liable to a penalty of five thousand dollars for each offense.

Act July 20, 1868, c. 186, §§ 11, 59, 15 Stat. 130, 150. Act April 10, 1869, c. 18, § 1, 16 Stat. 41, 42. Act June 6, 1872, c. 315, §§ 12, 13, 17 Stat. 239,

244. Act Dec. 24, 1872, c. 13, 17 Stat. 401-403. Act Feb. 18, 1875, c. 80, 18 Stat. 319. Act March 1, 1879, c. 125, § 4, 20 Stat. 333.

This subsection, as enacted in the Revised Statutes, was amended by striking out, in the last proviso, after the words "tax in violation of this," the word "section," and inserting in the place thereof the word "proviso," by Act Feb. 18, 1875, c. 80, cited above. It was further amended by inserting the first proviso, as set forth here, by Act March 1, 1879, c. 125, § 4, last cited above. These provisions were made inapplicable to the blending of fortified wines by a provision of Act June 7, 1906, c. 3046, § 6, post, § 6122.

(4) Retail liquor dealers.

Fourth. Retail dealers in liquors shall pay twenty-five dollars. Every person who sells, or offers for sale foreign or domestic distilled spirits or wines, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors.

Act July 20, 1868, c. 186, §§ 1, 2, 15 Stat. 125. Act April 10, 1869, c. 18, § 1, 16 Stat. 42.

This paragraph was modified by a more comprehensive definition of retail liquor dealers, so as to include malt liquors in the liquors such dealers sell or offer for sale, by Act Feb. 8, 1875, c. 36, § 18, as amended by Act March 1, 1879, c. 125, § 4, post, § 5973.

Wholesale liquor dealers.

Wholesale liquor-dealers shall pay one hundred dollars. Every person who sells or offers for sale foreign or domestic distilled spirits or wines, in quantities of not less than five wine gallons_at the same time, shall be regarded as a wholesale liquor-dealer. But no distiller who has given the required bond, and who sells only distilled spirits of his own production at the place of manufacture, in the original packages to which the tax-stamps are affixed, shall be required to pay the special tax of a wholesale liquor-dealer on account of such sales.

Act July 20, 1868, c. 186, §§ 1, 2, 15 Stat. 125. Act July 20, 1868, c. 186, 59, 15 Stat. 150. Act June 6, 1872, c. 315, § 13, 17 Stat. 244.

This paragraph was modified by a more comprehensive definition of wholesale liquor dealers, so as to include malt liquors in the liquors such dealers sell or offer for sale, by Act Feb. 8, 1875, c. 36, § 18, as amended by Act March 1, 1879, c. 125, § 4, set forth post, § 5973.

The provision authorizing distillers to sell their own production, contained in the last sentence of this paragraph, was repeated, with a proviso requiring such distillers to keep books showing the date when the spirits were sent out, the serial numbers of the packages, and the like, and to make a transcript of such books, in Act Aug. 27, 1894, c. 349, § 62, post, § 5974.

(5) Retail dealers in malt liquors.

Fifth. Retail dealers in malt liquors shall pay twenty dollars. Every person who sells or offers for sale malt liquors in quantities of five gallons or less at one time, but who does not deal in spirituous liquors, shall be regarded as a retail dealer in malt liquors.

Act July 20, 1868, c. 186, § 59, 15 Stat. 151. Act April 10, 1869, c. 18, § 1, 16 Stat. 42. Act June 6, 1872, c. 315, § 13, 17 Stat. 244.

This paragraph was modified by a change in the definition of retail dealers in malt liquors by Act Feb. 8, 1875, c. 36, § 18, as amended by Act March 1, 1879, c. 125, § 4, post, § 5973.

Wholesale dealers in malt liquors; sales by creditors, executors, etc., or under process, etc.

Wholesale dealers in malt liquors shall pay fifty dollars. Every

person who sells or offers for sale malt liquors in larger quantities than five gallons at one time, but who does not deal in spirituous liquors, shall be regarded as a wholesale dealer in malt liquors: Provided, That no brewer shall be required to pay a special tax as a wholesale dealer by reason of selling in the original stamped packages, whether at the place of manufacture or otherwise, malt liquors manufactured by him. But no special tax shall be held to accrue on a sale of distilled spirits, wines, or malt liquors made 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 liquordealer or wholesale dealer in malt liquors be held to apply to a retail dealer 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 embracing not less than his entire stock of distilled spirits, of wines, or of malt liquors; and section 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 that twenty wine-gallons, the distilled spirits sold in one parcel as aforesaid.

Act June 6, 1872, c. 315, §§ 13, 17, 17 Stat. 244, 245. Act March 1, 1879, c. 125, § 4, 20 Stat. 333.

This paragraph, as enacted in the Revised Statutes, was amended by adding, at the end of the section as originally enacted, the provisions beginning with the words "But no special tax shall be held to accrue," etc., to the end of the paragraph, as set forth here, by Act March 1, 1879, c. 125, § 4, cited above.

The paragraph was modified by a change in the definition of wholesale dealers in malt liquors by Act Feb. 8, 1875, c. 36, § 18, as amended by Act March 1, 1879, c. 125, § 4, post, § 5973.

R. S. 3319, mentioned in this paragraph, is set forth post, § 6101. Sixth. [Superseded in part, and remainder transferred.]

This subsection imposed a tax of twenty-five dollars a year upon dealers in leaf tobacco, except retail dealers, and defined dealers in leaf tobacco. It was amended by Act March 1, 1879, c. 125, § 14, 20 Stat. 343, by the enactment of a more comprehensive definition. The tax was reduced to twelve dollars a year by Act March 3, 1883, c. 121, § 2, 22 Stat. 488. The tax was abolished, and such dealers were required to register by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, post, § 6177.

The definition of dealers in leaf tobacco by this subsection is set forth post, § 6176.

The special taxes imposed on dealers in leaf tobacco and on dealers in and manufacturers of tobacco and manufacturers of cigars by the War Revenue Act of June 13, 1898, c. 448, § 4, 30 Stat. 450, and on bankers, brokers, pawnbrokers, customs-house brokers, proprietors of theaters, museums, and concert halls, proprietors of circuses, proprietors of unenumerated exhibitions, and proprietors of bowling alleys and billiard rooms, by section 2 of the same act, were abrogated, by the repeal of those sections by Act April 12, 1902, c. 500, §§ 2, 5, 32 Stat. 96, 97.

Dealers in leaf tobacco were made subject to all the provisions of this sec

tion, as amended in 1879 and also in 1883, and to the provisions of certain other sections of the Revised Statutes, by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 35, set forth post, § 6175.

Seventh. [Superseded.]

This subsection imposed a tax of $500 a year, with an additional tax of 50 cents for every dollar of the annual sales exceeding $1,000, upon retail dealers in leaf tobacco, and defined such dealers. The tax was reduced to $250 a year, with an additional tax of 30 cents for each dollar of the amount of monthly sales in excess of the rate of $500 a year, by Act March 3, 1883, c. 121, § 2, 22 Stat. 488. The tax was abolished, and such dealers were required to register, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, set forth post, § 6177.

The definition of retail dealers in leaf tobacco by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 35, is set forth post, § 6175.

Eighth. [Superseded in part, and remainder transferred.]

This subsection imposed a tax of $5 a year upon dealers in tobacco, and defined such dealers. The tax was reduced to $2.40 a year by Act March 3, 1883, c. 121, § 2, 22 Stat. 488. The tax was abolished, and such dealers were required to register, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, set forth post, § 6177.

The special taxes imposed upon dealers in tobacco by the War Revenue Act of June 13, 1898, c. 448, § 4, 30 Stat. 450, were repealed by Act April 12, 1902, c. 500, § 5, 32 Stat. 97.

The definition of dealers in tobacco by this subsection is set forth post, § 6176.

Ninth. [Superseded.]

This subsection imposed a tax of ten dollars a year upon manufacturers of tobacco, and defined such manufacturers. The tax was reduced to six dollars a year by Act March 3, 1883, c. 121, § 2, 22 Stat. 488. The tax was abolished, and such manufacturers were required to register, by Act Oct. 1, 1890, c. 1244, 26, set forth post, § 6177.

Tobacco manufacturers were defined by the Wilson Tariff Act of Aug. 27, 1894, c. 349, § 69, post, § 6162.

The special taxes imposed upon manufacturers of tobacco by the War Revenue Act of June 13, 1898, c. 448, § 4, 30 Stat. 450, were repealed by Act April 12, 1902, c. 500, § 5, 32 Stat. 97.

Tenth. [Superseded.]

This subsection imposed a tax of ten dollars a year upon manufacturers of cigars, and defined such manufacturers, and required cigar makers, as defined, to register their names and addresses with the collectors. The tax was reduced to six dollars a year by Act March 3, 1883, c. 121, § 2, 22 Stat. 488. The tax was abolished, and such manufacturers were required to register, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, post, § 6177.

The special taxes imposed upon manufacturers of cigars by the War Revenue Act of June 13, 1898, c. 448, § 4, 30 Stat. 450, were repealed by Act April 12, 1902, c. 500, § 5, 32 Stat. 97.

The definition of manufacturers of tobacco by the Wilson Tariff Act of Aug. 27, 1894, c. 349, § 69, is set forth post, § 6162.

Eleventh. [Superseded in part, and remainder transferred.]

This subsection defined and classified peddlers of tobacco, and imposed an annual tax of $50 upon peddlers of the first class, $25 upon peddlers of the second class, $15 upon peddlers of the third class, and $10 upon peddlers of the fourth class. The tax was reduced to $30 upon peddlers of the first class, $15 upon peddlers of the second class, $7.50 upon peddlers of the third class, and $3.60 upon peddlers of the fourth class, by Act March 3, 1883, c. 121, § 2, 22 Stat. 488. The tax was abolished, and such peddlers were required

to register, by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 26, post, § 6177.

The definition of peddlers of tobacco by this section is set forth post, § 6187. Provisions declaring that nothing in this chapter should exempt retail dealers in liquors, in malt liquors, and in tobacco, upon trains and vessels, from the payment of the special taxes, were made by Res. May 8, 1876, No. 10, post, § 5976.

Special taxes were imposed upon manufacturers of, and wholesale and retail dealers in, oleomargarine, by Act Aug. 2, 1886, c. 840, § 3, post, § 5977; and upon manufacturers of and dealers in process, etc., butter, by Act May 9, 1902, c. 784, § 4, post, § 5978.

Special taxes were imposed upon manufacturers of, and wholesale and retail dealers in, filled cheese, by Act June 6, 1896, c. 337, § 3, post, § 5979.

Special taxes were imposed upon manufacturers and packers of mixed flour by Act June 13, 1898, c. 448, § 36, post, § 5980.

§ 5972. (Act May 28, 1880, c. 108, § 18.) Manufacturers of wooden stills.

Subsection second of section thirty-two hundred and forty-four shall not apply to distillers in registered distilleries who manufacture for their own use wooden stills, but each of said distillers shall give notice to the collector of the district in which his distillery is located of each still manufactured before the same is used. (21 Stat. 149.)

This section was part of an act to.amend the laws in relation to internal revenue, cited above.

R. S. § 3244, subsec. 2, mentioned in this act, imposing special taxes upon manufacturers of stills, is set forth ante, § 5971 (2).

§ 5973. (Act Feb. 8, 1875, c. 36, § 18, as amended, Act March 1, 1879, c. 125, § 4.) Retail liquor dealers; wholesale liquor dealers; retail dealers in malt liquors; wholesale dealers in malt liquors.

That retail dealers in liquors shall pay twenty-five dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine-gallons at the same time, shall be regarded as a retail dealer in liquors. Wholesale liquor-dealers shall each pay one hundred dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in quantities of not less than five wine-gallons at the same time, shall be regarded as a wholesale liquor-dealer. But no distiller who has given the required bond and who sells only distilled spirits of his own production at the place of manufacture in the original packages to which the tax-stamps are affixed, shall be required to pay the special tax of a wholesale liquordealer on account of such sales. Retail dealers in malt liquors shall pay twenty dollars. Every person who sells, or offers for sale, malt liquors in less 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. Wholesale dealers in malt liquors shall pay fifty 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 be