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

TAXES ON LIQUORS, ETC.

INSTRUCTIONS TO SPECIAL TAX PAYERS,

I. The special-tax year commences on the first day of July and ends on the 30th day of June succeeding. II- Applicants for a special tax for a fractional part ofa 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 tax is liable to criminal prosecution for failure to obtain and post a special tax stamp. In addi tion 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. IV. Retail liquor dealers cannot, as such, sell five gallons of the same kind of liquors to one person at any one time. Any person desiring to sell in quantities offive or more gallons must make this return and pay the special tax as a whole- sa.e 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 ofa 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 mentto him ofthe value of the stamp first issued, less five per cent, deduction therefrom. VI. Special-tax stamps are not transferrable from one dealer to another. When a new memberis 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.