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make a new registry with the collector of the district in which the stamps were issued. 18 Internal Revenue Record, p. 81.

Where, upon an order given to a driver or agent of an authorized liquor dealer, liquors are sold at the regular place of business of the dealer, under his special-tax stamp, the liquors can be sent out by wagon or otherwise to the purchaser without additional liability under the law on the part of the agent or dealer ; but the sale of liquors from a wagon or other vehicle, or in the manner of a peddler going from place to place, is contrary to the law and regulations. 19 Internal Revenue Record, p. 153, and 22 ibid.

pp. 157. The law does not provide for the peddling of either distilled spirits, wines, or malt liquors, and persons found selling the same in the manner of peddlers must be regarded as engaged in business not authorized by the special-tax laws. Internal Revenue Regulations, Series 7, No. 1.

When an offer is made bona fide by any person to purchase distilled spirits, or any other goods for the sale of which special tax is required to be paid by the internal revenue laws, and an order therefor is given by him with a request that the price be collected at the time and place of delivery of the goods, and such order is accepted by the seller, and the goods are separated from the other goods of the seller at his place of business authorized by the internal revenue laws of the United States, and are there set apart as the property of the person ordering, and so delivered to the carrier, with instructions to deliver them to the purchaser at the place named by him and to collect the purchase-money at that place, it is held that the place of sale is the place where such order is received and the goods are set apart and delivered to the carrier, and that special tax is not required by these laws to be paid at the place where the delivery is made by the carrier and the purchase-money collected in accordance with the purchaser's request. Circular No. 339, dated January 13, 1890.

Sec. 3236. Whenever more than one of the pursuits

When more

person at same time.

When special

or occupations hereinafter described are carried on in the same place by the same person at the same time, except as hereinafter provided, the suit is carried tax shall be paid for each according to place by same the rates severally prescribed.

[Sec. 3237.] A substitute for Sec. 3237 as it stands on the Revised Statutes was enacted by Sec. 53, act October 1, 1890, as follows: Sec. 53. That all special taxes shall become due on the first day of July, eighteen hundred and ninety-one, and on the first day of July in tax to be due. each year thereafter, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for one year; and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced to the first day of July following. Special-tax stamps may be issued for the months of May and June, eighteen hundred and ninety-one, upon payment of the amount of tax reckoned proportionately under the laws now in force, and such stamps which have been or may be issued for the period ending April thirtieth, eighteen hundred and ninety (one), may, upon payment of one sixth of the amount required to be paid for such stamps for one year, be extended until July first, eighteen hundred and ninety-one, under such regulations as may be prescribed by the Commissioner of Internal Revenue.

And it shall be the duty of special-tax payers to render their returns to the deputy collector at such times within the calendar month in which the special-tax liability commenced as shall enable him to receive such returns, duly signed and verified, not later than the last day of the month, except in cases of sickness or absence, as provided for in


Stamps for special taxes.

Act Feb. 18, 1875.

section three thousand one hundred and seventy-six of the Revised Statutes. Sec. 3238. All special taxes imposed by law, includ

ing the tax on stills or worms, shall be paid

by stamps denoting the tax, and the Commissioner of Internal Revenue is required to procure appropriate stamps for the payment of such taxes ; and the

provisions of sections thirty-three hundred

and twelve and thirty-four hundred and forty-six, and all other provisions of law relating to the preparation and issue of stamps for distilled spirits, fermented liquors, tobacco, and cigars, shall, so far as applicable, extend to and include such stamps for special taxes; and the Commissioner of Internal Revenue shall have authority to make all needful regulations relative thereto.

See Sec. 3169 a, in regard to issuing stamps before payment, and Sec. 3183, prohibiting issuing receipts in lieu of stamps. Sec. 3239. Every person engaged in any business,

avocation, or employment, who is thereby

made liable to a special tax, except tobacco kept in place peddlers, shall place and keep conspicuously

in his establishment or place of business all stamps denoting the payment of said special tax; and any person who shall, through negligence, fail to so

place and keep said stamps, shall be liable to

a penalty equal to the special tax for which his business rendered him liable, and the costs of prosecution; but in no case shall said penalty be less than ten dollars. And where the failure to comply with the foregoing provision of law shall be through willful neglect or refusal, then the penalty shall be double the

Special-tax stamp to be conspicuously placed and

of business.

Act Feb. 27, 1877.

amount above prescribed : Provided, That nothing in this section shall in any way affect the liability of any person for exercising or carrying on any trade, business, or profession, or doing any act for the exercising, carrying on, or doing of which a special tax is imposed by law, without the payment thereof.

It is perhaps questionable, in view of the provisions of Sec. 53, act October 1, 1890 (see Sec. 3237), whether a person liable to special tax could be prosecuted under this section for not displaying stamps during the month in which his liability to special tax may have commenced, as the later enactment referred to gives the taxpayer until the end of that month in which to make his return.

Sec. 3240. Each collector of internal revenue shall, under regulations of the Commissioner of In- List of specialternal Revenue, place and keep conspicuously be exhibited in in his office, for public inspection, an alpha- office. betical list of the names of all persons who shall have paid special taxes within his district, and shall state thereon the time, place, and business for which such special taxes have been paid.

A State court has no right to compel by subpæna a collector to produce the records of his office for use in trial of persons indicted for violating State laws. Letter to Collector Page, March 31, 1888, 34 Internal Revenue Record, 261.

Sec. 3241. When any person who has paid the special tax for any trade or business dies, his wife or child, or executors or administrators moval after or other legal representatives, may occupy the ried on without house or premises, and in like manner carry on, for the residue of the term for which the tax is paid, the same trade or business as the deceased before carpayment of

Death or re

business car

additional tax.

ried on, in the same house and upon the same premises, without the


additional tax. And when any person removes from the house or premises for which any trade or business was taxed to any other place, he may carry on the trade or business specified in the collector's register at the place to which he removes, without the payment of any additional tax: Provided, That all cases of death, change, or removal, as aforesaid, with the name of the successor to any person deceased, or of the person making such change or removal, shall be registered with the collector, under regulations to be prescribed by the Commissioner of Internal Revenue.

See case of United States v. Adam Glab, 9 Otto, 225, ruling that surviving partner or partners can carry on business without payment, during the year already paid for, of additional special tax.

Held that in case of a dissolution of partnership where a member or members of a firm have acquired all the interest of the other parties and succeed to the business, and no new partners are taken in, the succeeding members have the right to have a transfer of the special-tax stamp in case the place of business is changed to some other place from that originally named in said special-tax stamp. Secs. 3234 and 3241, construed. United States v. Davis, District Court E. D. Mo. E. D., February 8, 1889, Thayer, J., 37 Fed. Rep. 468.

The rule in regard to a change of firm, published on page 73, 10 Internal Revenue Record, is to the effect that a person retiring from business during the year for which he has paid the special tax cannot transfer his stamp to the person succeeding him. In view, however, of the decision of the Supreme Court, rendered January 27, 1879, in the case of the United States v. Adam Glab, 9 Otto, 225, the ruling requiring special tax to be paid by the successor in business of a firm which dissolves before the expiration of the term

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