The Birmingham age-herald., 1909-08-08

charged had posted at the place and time involved a liquor dealers or malt liquor dealers special United States internal revenue tax stamp posted on or about the premises, and parol testimony may be received of the payment of any such special United States internal revenue tax and of the existence of the special United States internal revenue tax stamp posted or kept on or near the premises at the place, or on or about the premises in- volved and of the existence of any other fact made evidence by this section; and the fact of the payment of such whole sale or retail dealers or wholesale or retail malt liquor dealers special United States internal revenue sax for the place and covering the period in- volved shall be deemed to be and con stitute prima facie evidence that the party paying the same, Or to whom 1t was issued, had sold. or offered for sale, the liquors for which, or for the privilege of selling which, said special tax had been paid, and said special tax stamp obtained, and that at the place and during the time for which said tax was paid, and at the place at which said stamp tax was posted said party had carried on the business or wholesale or retail liquor dealer or Of a wholesale or retail malt liquor dealer
 according to the terms of the special tax stamp. and the possession Of said special tax stamp on or about the premises shall be prima facie evidence to the same effect; in any prosecution of any person, firm or corporation, or any judicial proceeding against such person, firm or corporation for carry
 ing on the business of brewer or dis tiller or rectifer of spirits, the fact may be shown in evidence by parol or other competent manner that the party charged has taken out a license from the United States as a brewer or dis tiller or rectifer of spirits or has paid a special internal revenue tax as such brewer, distiller or rectifier of spirits
 or has complied with the laws of the United States entitling such party, so far as concerns said laws, to be a brewer or rectifier of distiller of spirits for the place or the period involved in the charge or in case and shall be deemed prima facie evidence of the guilt of such party, according as the charge may be; and when the payment of such tax, or the posting of such stamp tax, Is made to appear to the satisfaction of the judge or chancellor in any proceeding to enjoin or abaxe a liquor nuisance. the same shall be sufficient to justify the chancellor or judge in awarding a preliminary in- junction restraining the maintenance of such liquor nuisance. The same evil dence with like effect as that herein above referred to is admissab ble against any servant, agent, clerk or employe of any principal who has paid the tax or posted the tax stamp or qualified to do business as a distiller, brewer or rectifier under the laws of the United States when such servant. agent, clerk or employe was engaged In conducting, or in aiding in the conduct of the bus mess of the principal at the time and was paid, or for which the principal qualified to do business as such distil- Ter. brewer or rectifier. But the rule of evidence herein declared by which the payment of the special tax or the posting of a tax stamp is made prima facie evidence shall not apply to bona fide wholesale druggists selling alco- hol only under the regulations of the law of the state and who have paid a special tax or taken out a specitl tax stamp from some internal revenue col lector as a wholesale dealer in liquors, nor shall 1t apply to any retail drug gist who is himself a registered or licensed pramacist or who regularly employs a registered or licensed pharmacist and who sells al- cohol only under the regulations pre- scribed by the law of the state and who has paid special tax or taken out a special tax stamp as retail liquor