1900 Cocktail BOOTHBY'S American Bartender ( 2nd edition )

362.

TAXES ON LIQIORS, ETC

THE FOLLOWING ARE

THE ANNUAL SPEQAL TAXES

NOW IMPOSED BY LAW, TO WIT

Rectifiers of less than 500 barrels a year Rectifiers of 500 barrels or more a year

$ioo 00 200 00 25 00 100 00 50 00 20 00 50 00 20 00 20 00 50 00 100 00

Dealers, retail liquor

Dealers, wholesale liquor

Dealers in malt liquors, wholesale Dealers in malt liquors, retail..

1

Manufacturers of stills

and for each still manufactured and for each worm manufactured Brewers of less than 500 barrels a year Brewers of 500 barrels or more a year

Distilled Spirits, tax per proof gallon

,0

(on spirits below proof tax is on wine gallons)

Fermented liquors, per barrel, not over 31 gals

i 85

Bottled wine, on each pint or less

01 02

On each bottle over one pint,

On each demijohn holding less than one gallon,

* q2