The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1869-05-17
REVENUE MATTERS.
DeclsIOn Affecting Dealers In Liquors

The attention of Wholesale mer-
chants and dealers in liquors, and
others, is called to the following reg
ulations and instructions from the
Commissioner of Internal Revenue,
and they are requested to report and
act in accordance. VIM. nj. WILES,
y Assessor Sixth District Indiana.
WASHINGTON, d. c., April p, 1869.
Under the provisions of the amend
atory act of April 10, 1869, every per
son who sells, or offers for sale. for
eign or domestic distilled spirits
wines, orfmalt liquors, in less quanti-
ties than five gallons at the same
time, is to be regarded as a retail
dealer in liquors; and every person
who sells, or offers for sale, such
spirits, wines, or liquors in quantities
of five gallons or upwards, is to be
regarded as a wholesale liquor dealer
This changes the distinction between
wholesale and retail dealers in liquors,
and assessors will take notice thereof
in making the assessments for the
special tax for the year commencing
May 1, 1869, and correct any assess
ments made before receipt of these
instructions accordingly.
dealers in liquors, whether whole
sale or, retail, whose sales, including
sales of all other merchandise, exceed
$25, 000 are subject to an additional
tax OF one dollar for each hundred
dollars of sales of liquors in excess
of such $50, 900, and at the same rate
as Wholesale dealer, on every thou
sand dollars of sales of other mer-
chandise. When any liquor dealer s
sales exceed $4,000, he must keep
separate accounts of his sales of
liquors and his sales of other mer-
chandise, and must return them in
one per cent. on his sales of liquors,
and one tenth of one per cent. on his
sales of other merchandise in excess
of such $25. 900.
Dealers In liquor, who sell in guam
titles less than five gallons, and also
In quantities of FIVE gallons and up
wards, must pay special tax both as
wholesale and retail liquor dealers.
The provisions of section % cover
all packages filed for shipment, sale,
or delivery upon the premises of any
authorized rectifier or of any whole
sale dealer. As the law explicitly re-
quires all such packages to be gagged
and stamped, the rectifer must put
up his spirits in casks or packages
of kind which will admit of the
.attachment of the stamp as required
by law.
EMPTY CASKS OR PACKAGES.
By the provision of section 43, every
person who empties or draws off. or
causes to be emptied or drawn off. anv
| distilled spirits from any eask or mack
| age bearing any mark. brand. or
stamp required by law. must. at the
| time OF employing such cdsk or 9dcEd0e.
etTdce and obliterate such mark
brand, or stamp. Any empty cask or
| package from which the mark brand
or stamp has not been effaced or OBJ
| liberated is declared to be forfeited.
| and any internal revenue officer should
seize the same wherever found.
Any person or transportation COM
pany who shall receive or TRANSPORT.
or have IN possession with intent to
! transport, or to cause or procure to
be transported any such emptv cask
or package, or dag part thereof having
thereon any brand, mark Cr stamp.
required to be placed on casks or
packages of distilled spirits IS liable
to penalty of $500 for each such
cask or package, or any part of such
cask or package; and any boat. rail
road car, cart, or any other vehicle,
and all horses or other animals used
IN carrying or transporting the same,
are to be forfeited.
Any person who shall fail or neg
| lect to efface and obliterate such marx.
brand or stamp at the time of empty
ing such cdsk or package, or who shall
receive any such cask or package or
any part thereof, with intent to trans
port the same, or who shall transport
| the same, or knowingly aid or assist
therein, or who shall remove any
stamp from any cask or package with
out defacing or destroying the same at
the time of such removal, or aid or