Table of Contents Table of Contents
Previous Page  116 / 154 Next Page
Information
Show Menu
Previous Page 116 / 154 Next Page
Page Background

116

USEFUIJ FORMULAS.

IV.

Retail liquor dealers cannot, as su.ch, sell five gallons of the same kiud of

liquors to one person at any one time. Any person desiring to sell in quantities

of five or more gallons must make this return and pay the special tax as a whole–

sale liquor dealer. The word "gallon" here used means "'wine-gallon."

v.

Rectifiers or brewers who have paid special tax as "rectifiers or brewers of

less than 500 barrels," and who, during the same special-tax year, desire to

increase their product, should make application hereon for a new stamp of the

denomination of $200 in the case of a rectifier, or $100 in the case of a brewer.

On obtaining this new stamp the rectifier or brewer may apply to the Commis–

sioner of Internal Revenue, under Section 3426, Revised Statutes, for the repay–

ment to him of the value of the stamp first issued, less five per cent. deduction

therefrom.

VI.

Special-tax stamps are not transferable from one deaier to another. When

a new member is added to a firm paying special tax a new stamp will be

required. There is no rebate for the unexpired term of the old stamp.

VII.

Special-tax stamps may be transferred from place to place for use only

by the person who paid the tax. Application for transfer must be made to

the Collector of Internal Revenue, accompanied by the special-tax stamp to be

transferred.

VIII.

Special-tax stamps will be transmitted by mail only on receipt from the

person or firm ordering the same with specific directions so to do.

If

it is

desired that they be transmitted by registered mail, eight cents additional

should accompany tl),e applicatioo.

Postage stamps will not be received in payment of special taxes.

Every person or firm liable to special tax must, before commencing business,

file, and thereafter while thus liable, not later than the thirtieth day of June

of each year, again file witJ;i the collector or deputy collector a sworn return

(in legal form), and pay to such officer the amount of the tax, when he will

be furnished with a special-tax stamp, which must at all times be conspicuously

displayed in his or their place of business. For failure to make the return

as a:bove

~ated

the Commissioner of Internal Revenue is required by law

(section 3176, Revised Statutes) to assess a penalty of fifty per .centum of the

entire amount of the special tax.