117 / 144
USEFUJ, FORMULAS.
TAXES ON LIQUORS, ETC.
THE ANNUAL SPECIAL TAXES
NOW IMPOSED BY LAW, TO WIT:
Rectifiers of less than 500 barrels a year . .... . ... . ....... . .. . ..... .
Rectifier s of 500 barrels or more a year ... . ....... .. . .. .... . . . . · · · ·
Dealers, retail liquor . ..... . .. . .... . .. . . . .. . . . ......... .. . . . .. . · ·
Dealers, wholesale liquor . .................................. · · · · · ·
Dealers in malt liquors, wholesale ..... . ...................... · · · · ·
Dealers in malt liquors, r etail . .... . ............. . ..... . ..... · · · · ·
Manufacturers of stills . ............ ... . .. . . ..... . ........... · · · ·
and for each still manufactured ..... . ..................... · · ·
and for each worm manufactured .... . . ................... .. · ·
Brewers of less than 500 ba rrels a year .................. . .. . ..... ·
Brewers of 500 barrels or more a year ................. . .... ..... ·
115
496
$100 00
200 00
25 00
100 00
50 00
20 00
50 00
20 00
20 00
50 00
100 00
Distilled spirits, tax per proof gallon . .. ........ . . . .. . . . ... . ........ · $1 10
(on spirits below proof tax is on wine gallons)
Fermented liquors, p er barrel, not over 31 gals . ..... . ........... . ... .
Bottled wine, on each pint or less .. ... . .. . . .. .. . .......,. . . .... . . .. .
On each bottle over one pint .... . .................... ... . .. .
On each demijohn holding less than one gallon .............. .
INSTRUCTIONS TO SPECIAL TAX PAYERS.
,
·r.
1 85
01
02
02
497
The special-tax year commences on the first day of July and ends on the
30ti1 clay of June succeeding.
II.
Applicants for a special tax for a fractional part of a year must calculate
from the :first day of the month in which they commence business to the end
of the special-tax year. Any person doing business subject to special ta.x
is liable to criminal prosecution for failure to obtain and post a special tax
stamp. In addition to the criminal liability for failure to pay the tax before
beginning business, 50 per cent. is added to the tax unless paid during the
calendar month in which business is begun.
III.
Retail dealers in malt liquors cannot retail spirituous liquors or wines with·
out paying special tax as retail liquor dealers.