1891 Cocktail Botthby's American Bar-Tender

TAXES ON LIQUORS, ETC.

INSTRUOTIONS TO SPECIAL-TAX PAYERS.

I. The special-tax year commences on the first day of .May and ends on the 30th. day of April 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, except manufacturers of oleomargarine who com– mence business on or after the first day of July, who will be liablefrom July 1st. m. Retail dealet"S in malt liquors cannot retail spirituous liquors or wines without paying special tax as retail liquor dealers. IV. Retail liquor dealers cannot, as such, sell five gallons to one person at any one time. Any person de.siring to sell in quantities of five or more gallons must make this return and pay the special tax as a wholesale liquor dealer. The word "gallon" here used m.e:ws "wine-gallon." v. No dealer in wines, spirits, or malt liquors can lawfully sell manufactured or leaf tobacco, snuff or cigars without previously paying the special tax as a dealer in manufuctured or leaf tobacco, as the case may be. VI. Rectifiers or brewers who have paid special tax as " rectifiers or brewers ot 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 Commissioner of Internal Revenue, under section 3426, Revised Statutes, for the repayment to him of the value of the stamp first issued, less five per cent deduction therefrom.