Should a rectifier wish to dump a package from which a portion of the spirits have been sold by him as a wholesale liquor dealer, he will make application on Form 92 for a stamp to cover the spirits remaining in the package, and attach said stamp as herein before required. He will then transfer such package to himself as a rectifier, reporting such transfer on his book (Form 52), after which the notice on Form 122 may be given in the usual manner. The addition to distilled spirits of any coloring matter or foreign substance which in any way changes the character of the spirits or remains, incorporated therein, is regarded as rectification. A rectifier who is also a retail dealer may transfer the goods, rectified by himself as a rectifier, to himself as retail liquor dealer, without rendering himself liable as a wholesale liquor dealer. A distiller of grape brandy is not authorized to mix spirits produced from grain in his product, except as a rectifier. WHEN TAX DUE. Sec. 3237.--All special taxes become due on the first of July in each year, or at the time of commencing business. In the former case tax must be paid for one year and in the latter case from the first day of the month in which the business is commenced to the first day of July following. MUST PAY TAX BEFORE COMMENCING BUSINESS.— Sec. 3242 a. No person shall carry on the business of a rectifier, wholesale or retail liquor dealer, wholesale or retail dealer in malt liquors, or manufacturer of stills, without first paying the special tax, or the business of distiller without first giving the required bond, under penalty of fine not exceeding $5,000 and imprisonment not exceeding two years, and forfeiture of property. TAX MUST BE PAID BY LAST DAY OF MONTH. Every special taxpayer making a sworn return on Form 11 within a calendar month, when his liability began, thereby escap ing 50 per cent. penalty, must pay the tax not later than the last day of that month. If he postpones payment to a later period he becomes liable to criminal prosecution. Treasury Decision, October 19, 1898. RETURN REQUIRED FROM PERSONS LIABLE TO TAX.— 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 on Form 11, and pay to such officer the amount of the tax, when he will be furnished with a special tax stamp, which must be at all times conspicuously displayed in his or their place of business. ONLY ONE TAX FOR CO-PARTNERSHIP.— Sec. 3234.-Any number of persons in co-partnership, doing business at one place, need pay but one special tax. TAX FOR EACH PLACE. Sec. 3235. The payment of one special tax does not cover business at more than one place, but goods may be stored in other places. LIQUOR DEALER MUST PAY TAX FOR EACH PLACE OF BUSINESS. Where a place of business is established at which offers to sell liquors are made, special tax is required to be paid therefor, even though no stock of liquors is kept there and the orders received there are sent to another place and there filled, and the liquors are shipped from the latter place directly to the persons ordering. Treasury Decision, January 17, 1899. INTERNAL REVENUE STAMPS ARE REDEEMABLE ONLY FROM PROPER PERSONS. Collectors of internal revenue are the only persons authorized to sell stamps, and they are prohibited from selling them to other than manufacturers of or dealers in specified articles, who are required to affix the same to said articles as evidence of the payment of taxes due thereon. Such manufacturers or dealers are not authorized to sell these stamps or to use them for any purpose other than that provided by law. They, or their legal representatives, may have such stamps redeemed or an allowance made therefor, under the conditions and in the manner prescribed by law, but such redemption or allowance must be based upon the legal rights of the holder of such stamps and his possession of them for authorized purposes. If he purchased them from one not authorized to sell them, or acquired them in any manner not contemplated by law, or for a use or purpose not prescribed by law, he has no legal claim against the Government for their redemption. Treasury Decision, April 8, 1898. DEATH OR REMOVAL OF TAXPAYER.— Sec. 3241.-In case of death of the person paying special tax, his wife, child, or other representative may carry on the business for the residue of the term for which the tax is paid. And in case of removal to another place the person may carry on his business at such new place without paying more tax. NO ADDITIONAL TAX FOR CHANGE OF FIRM.— No additional special tax is required to be paid in case of change of firm, one or more of its members succeeding to and carrying on the business at the same place. United States vs. Davis, 35 Int. Rev. Rec. 46. CANNOT RESTRAIN COLLECTION OF TAX.— Sec. 3224.-No suit to restrain the assessment or collection of any tax can be maintained in any court. LIEN FOR TAXES. Sec. 3186.-If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the Untied States from the time when the assessment list was received by the collector, except when otherwise provided, until paid, upon all property and rights to property belonging to such person. WHAT LIEN FOR TAXES COVERS. It is not only a lien upon the land, but also upon the personal property. It is not only upon property in possession, but upon all rights to property depending upon contracts and upon unexecuted contracts. United States vs. Pacific R. R., 4 Dillon 71. LIMITATION OF ACTION FOR RECOVERY OF TAXES. Sec. 3227.-No suit or proceeding for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, shall be maintained in any court unless the same is brought within two years next after the cause of action accrued. CHAPTER VI. GENERAL LAWS AND REGULATIONS. INTERNAL REVENUE COLLECTION DISTRICTS IN THE UNITED STATES, WITH LOCATION OF COLLECTORS' OFFICES. ALABAMA.-Collector's office, Birmingham. ALASKA,-Consolidated with Oregon, collector's office, Portland, Oreg. ARIZONA.-Consolidated with New Mexico. Collector's office, Santa Fe, N. Mex. ARKANSAS.-Collector's office, Little Rock. CALIFORNIA.-First district, collector's office, San Francisco; fourth district, Sacramento. COLORADO.-Collector's office, Denver. CONNECTICUT.-Collector's office, Hartford. DELAWARE.-Consolidated with Maryland. Collector's office, Baltimore, Md. DISTRICT OF COLUMBIA.-Consolidated with Maryland. Collector's office, Baltimore, Md. FLORIDA.-Collector's office, Jacksonville. GEORGIA.-Collector's office, Atlanta. IDAHO.-Consolidated with Montana. Collector's office, Helena, Mont. ILLINOIS.-First district, collector's office, Chicago; fifth district, Peoria: eighth district, Springfield; thirteenth district, Cairo. INDIANA.-Sixth district, collector's office, Lawrenceburg; seventh district Terre Haute. INDIAN TERRITORY.-Consolidated with Kansas. Collector's office, Leavenworth, Kansas. IOWA.-Third district, collector's office. Dubuque; fourth district, Burlington. KANSAS.-Collector's office, Leavenworth. KENTUCKY.-Second district, collector's office, Owensboro; fifth district, Louisville; sixth district, Covington; seventh district. Lexington; eighth district, Richmond. LOUISIANA.-Collector's office, New Orleans. MAINE.-Consolidated with New Hampshire. Collector's office, Portsmouth, N. H MARYLAND.-Collector's office, Baltimore. MASSACHUSETTS.-Collector's office, Boston. MICHIGAN.-First district, collector's office, Detroit; fourth district, Grand Rapids. MINNESOTA.-Collector's office, St. Paul. MISSISSIPPI.-Consolidated with Louisana. Collector's office. New Orleans, La. MISSOURI.-First district, collector's office, St. Louis; sixth district, Kansas City MONTANA.-Collector's office, Helena, NEBRASKA.-Collector's office, Omaha. NEVADA.-Consolidated with fourth district of California. Collector's office Sacramento, Cal. NEW HAMPSHIRE.-Collector's office, Portsmouth. NEW JERSEY.-First district, collector's office, Camden; fifth district, Newark. NEW MEXICO.-Collector's office, Santa Fe. NEW YORK.-First district. collector's office, Brooklyn; second district. New York; third district, New York; fourteenth district, Albany; twentyfirst district Syracuse; twenty-eighth district. Rochester. NORTH CAROLINA.-Fourth district, collector's office, Raleigh; fifth district, Salisbury. NORTH DAKOTA.-Consolidated with Nebraska. Collector's office, Omaha, Neb. PENNSYLVANIA.-First district, collector's office, Philadelphia; ninth district, Conn. SOUTH CAROLINA.-Collector's office, Columbia. SOUTH DAKOTA.-Consolidated with Nebraska. Collector's office. Omaha, Neb. TENNESSEE.-Second district, collector's office, Knoxville; fifth district, Nashville. TEXAS.-Third district, collector's office, Austin; fourth district, Dallas. VERMONT.-Consolidated with New Hampshire. Collector's office, Portsmouth, New Hampshire. VIRGINIA-Second district, collector's office, Petersburg; sixth district, Lynchburg WASHINGTON.-Consolidated with Oregon. Collector's office, Portland, Oreg. WEST VIRGINIA.-Collector's office, Parkersburg. WISCONSIN.-First district, collector's office, Milwaukee; second district, Madison. WYOMING.-Consolidated with Colorado. Collector's office. Denver, Colo. CAUSES OF FORFEITURE. (BESIDES, IN MOST CASES, A LIABILITY TO FINE AND IMPRISON MENT.) Distillers and wholesale Liquor Dealers. All Distilled Spirits, Wines and Other Apparatus, and the Distillery -Premises shall be Forfeited: |