1891 Cocktail Botthby's American Bar-Tender

TAXES ON LIQUORS, ETC.

VII. Dealers in leaf tobacco received from producers, etc., in the hand, as pro– vided in act of June 16, 1880, the amount of whose sales, consignments, or offers for sale exceed 25,000 lbs. in the aggregate in any special-tax year, must pay $1 2 tax as "Dealer in leaf tobacco."

VIII. Manufacturers and wholesale dealers may sell oleomargarine only in origi– nal stamped packages of not less than ten pounds. A retail dealer must sell only from original stamped packages in quantities of not more than ten pounds, packed in new wooden or paper packages marked with his name and address, and the word '' Oleomargarine" in large letters written or printed thereon. (See section 6, act of Aug. 2, 1886.)

IX. Special-tax stamps are not transferrable from one dealer to another. When a new member is added to a firm paying special tax, a new stamp will be required.

X. 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 regi8tered mail, ten cents additional should accompany the application. 'llifi;ir POSTAGE STAMPS will not be received in payment of special taxes. Every person or firm liable to special tax must, before commencing busi– ness, file, and thereafter, while thus liable, not later than the 30th day of April of each year, again file with the Collector or Deputy Collector a sworn return (in legal fbrm), and pay to such officet the amount of the tux, when he will be furnished with a Special-tax stamp, which must at all times be conspicuously displayed in his, or their, place of business. 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 of the 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 lia– bility accrues; but such leniency is at the discretion of the officers of the court.