Mexico weekly ledger., 1877-05-24
IMPORTANT TO DRUGGISTS.

We deem it important to give pub
licity to the following letter of the
honorable commissioner of internal
revenue, addressed to the collector of
internal revenue in this district, in
reply to the letter of a druggist of this
city inquiriug as to his liability to pay
a retail liquor dealers tax. The
ruling then made is still in force, and
applies to all druggists throughout
the country.
Parties who are liable to pay spec
ial taxes of any kind to the United
States should know that it is their
duty to pay the tax on or before the
day of commencing business, and if
not paid within the month in which
they begin business 1t subjects them to
the payment of so per cent. penalty,
and under section 3,242 Of the Re-
vised Statutes of the United States,
in the Ease of rectifiers, wholesale
liquor dealers, retail liquor dealers
aud manufacturers of stills, to a pen
atty of not less than $1,000 nor more
than S., 900, and Imprisonment for
not less than six months nor more
than two years, and forfeiture Of prop
erty. In case Of manufacturers of
tobacco, snuff or cigars, and dealers
in manufactured tobacco and leaf
dealers n penalty of not less than
500 nor over $500, or imprisonment
not more than one year, or both, at
the discretion of the court and i'll
the ease of brewers and dealers in
malt liquors. to a fine of from $40 to
$500, for doing business without Ii
cense.
The collector of internal revenue is
compelled To report every delinquent
taxpayer to the United States district
attorney for prosecution. lie has no
option in the premises. Within the
last few days the honorable commits
siOner of internal revenue has In
structed him as to his imperative
duty in this respect.
We know that the collector has
taken extraordinary pains to inform
taxpayers of their liabilities, dad if
they by neglect incur penalties from
which no person can relieve them.
they will have themselves to blame
for their disregard Of the law, and it
is with the view Of saving parties from
expense and trouble that We give ts.ein
information in regard to the severe
penalties they incur, by failing to
comply strictly with the requirements
of the law.
The letter Of the honorable com
missioner to a druggist of tins city
| plainly states the case which makes
them liable to a retail liquor dealers
license.
LETTER Of HON. COMMISSIONER OF IN
TERNAL REVENUE is REGARD To DRUG
GIsTs.
TREASURY DEPARTMENT
OFFICE CONF INTERNAL REVENUE,
WASHINGTON, March ID, 1874. J
SIR-A. G.. Rotenhagen, druggist,
Lp'l EEuiihiIIl uhCiltf' ~ A<'NtlSs HIS
written to this office AS follows:
II being engaged III tho drug bust
ness, am | to comply with the present
law to take out a special license for
the sale of liquor when wanted for
medical purposes, and whether it is
necessary when physicians prescribe
it i'll small quantities, to take out Il
license?"
Please inform him that any person
selling distilled spirits or wines for
any purpose whatever, oil m~edicalpre-
scription or not. is liable to pay special
tax but that sales of mixtures con-
tanning such wines o spirits which
cannot be used rs q beverage, or OF
articles containing them put up as
medicines, in bottles or other inclOs-
ures, duly stamped with United States
proprietary stamps. according to the
provisions of schedule &C." do not
involve such liability.
Very respectfully, III. {. ROGERS,
Deputy Commissioner.
To Collector Internal Revenu,
First District of Missouri, st. Louis,
Mo.-St. Louis Republican.