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

m:;

h •

".•

TAXES ON LIQUORS, ETC

VIII.

Special-tax stamps will be transmitted by mail only on receipt, from the person or firm ordering the same, of specific directions so to do. If it is desired that they be transmitted by registered mail, eight cents additional should accompany the application. c^^PosTAGE STAMPS will not be received in payment ofspecial taxes. Every person or firm liable to special tax must,before commencing business, file, and thereafter, while thus liable, not later than the 30th day of June of each year, again file with 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 ofbusiness. For failure to make the return as above stated, 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 ofthe special tax. The failure to procure a special-tax stamp also renders the delinquent liable to criminal prosecution. Such prosecution is not usually instituted where payment is made within the month in which liability accrues; but such leniency is at the discretion ofthe officers ofthe court.