The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1873-07-25
The Internal Revenue Law and Its
Administration.


Passing from tobacco to distilled spirits
the law makes two classes Of dealers In
such liquors, viz: "Wholesale Liquor
Dealers and "Retail Liquor Dealers
The latter will be treated offlrst.
RETAIL LIQUOR DEALERS.
The special tax or license imposed upon
this class Of dealers Is twenty-five dollars
per anuum. All persons who sell dis
titled spirits or toine in quantities less than
five gallons 10 the same person At the
same time, belong to this class. For.
merly tho distinction between these two
classes Of dealers depended upon the
amount of annual sales; but under the
law, as It now stands, they arc distinguish
cd as above stated. tl.'l.I
II follows as q necessity that the same
person or firm may belong to both classes
and be liable TO the tax imposed upon
each class. II the same person sells spir.
its or wine in quantities Of five gallons or
more, and also in quantities Of less than
five gallons he is both Wholesale Liquor
Dealer and Retail Liquor Dealer.
A question Of some difficulty frequently
arises under the distinction named, A
dealer may sell at the same time TO the
same person different kinds Of liquor
which amount in all to five gallons or
more, while each separate package con-
tains less than that quantity. In such
cases, II the liquors are Of such different
kinds or qualities as not to admit OF being
mixed In the same package, the sale Is
that ofa retail dealer, even though the
aggregate may amount 10 or exceed five
gallons. The practice which is some
times resorted to OF putting up the same
kind ofsplrits in separate packages Of less
thanIflve gallons each, while the whole
equals or exceeds that quantity, and sell.
ing the same ss q retail dealAr, is not only
an evasion but violation OF the law.
Another question arises as to what kind
OF gallons arc meant In stating the dis
tinction between the two classes OF deal
ers. The law simply uses the word gal
Ion without any restriction or qualitica'
ton, while, in IN instance or two, 1t has
been held by courts, that the t0ine gallon
alone should be made tho basis Of dis
tinction. The safer rule is to condne
sales as retail dealers TO less than i've
UiHe gallons when the spirits are under
proof, and to less than five prOgf gallons
when over proof. sray
all persons who sell spurious liquors
or wines in the manner or quantities
stated, are subject to the tax under con-
whether such sales are made
at fixed places, or on railroad trains,
steamboats, or other vessels, from wagons
or other movable vehicles, or BY travelling
on loot from place TO place, with the FOL.
lowing exceptions, viz. : Distillers can
sell the spirits produced by themselves In
the original and unbrokGn packages In
which they arc at first put up, (which
can in no case be less than ten gallons
without payment Of special tax as deal
ers, and vInters are not required to pay
this tax for selling wines oi their own
production, al tie place of manufacture.
If distillers sell their own productions,
OtterWi3 than by original packages, or
winters theirs eLSeloheTe than at the place
Of manufacture, they are required to pay
special tax or license like other dealers,
either as wholesale or retail dealers, &c.
Cording 10 the manner Of sale.
Druggists, apOthccaries and physicians
are liable to the tax as other dealers, for
selling distilled spirits or alcohol, as such,
even though they be sold for medicinal
or mechanical purposes or on physicians
prescriptions. But when these articles
are sold as compounds. tinCtures, SC, In
which they (the spirits losC their identity
or character as spirits, there is no liability
to the tax In question.
The sale of medicinal bitters known as
"Patent Medicines" or otherwise, docs not
create liability 10 tax as liquor dealers,
provided they are stamped with proprle.
tary stamps. II these articles are not 30
stamped their sale subjects the vendor to
this TAX II distilled spirits or wine con:
sututes the principal element thereof, and
especially IL the bttters are capable OF be-
ing used as q beverage. '..a
Retail liquor dealers under the revenue
law can, 80 far as that law is concerned,
sell distilled spirits, wine, or fermenled
liquors, by the gallon, quart, or single
glass, 70 be drank at the place where sold
or elsewhere. The law imposes no re-
strictions in this respect; but II docs not
authorize any act to be done In violation
nj State nunicinRl OF other local laws,