Perth Amboy evening news., 1915-08-30
j. 5. REVENUE MEN
CONDUCT CRUSADE
To Enforce Law Which Has to
Do With Stamps of Liquors
in Drug Stores.

crusade with far reaching ef-
feet has been carried on in Middle
sex county during the past rev
weeks by the Internal Revenue Col
lectors and the amount Of evidence
procured, which closely shows the
innumerable violations of the reye-
nue. laws, is astounding. Charies
V, Duffy, collector of revenue OF New,
Jersey, has only recently notified MS
deputy collectors to enforce rlgldly
the act of October %, 1914, which
has to do with the affixing of stamps
on wines, cordials and articles liable
to tax in drug stores. 1t is believed
that his warning more than anything
else prompted the raid in Middlesex.
Revenue collecting officials de-
clare that persons dealing in the pro-
ducts coming under the revenue laws
should not neglect to procure blanks.
These can be had in this city from
Harry Michaels at 109 Smith street.
All tobacco dealers with an in
come of $500 from the sales of to-
bacco are liable to revenue TAX.
The tobacco dealers of MiddleseX
with few exceptions, have sadly neg
lected to pay this tax, making them
selves criminally liable to the state.
The tax on the sale OF tobacco Is
forty cents per month. A dealer
must sell 5000 worth of tobacco be-
fore he makes himself liable to
revenue tax.
Should dealer claim that he does
not derive $500 from his tobacco
sales, then he must go before a no.
tary public and take an affidavit that
his sales are less than that amount or
5000. This affidavit must be shown
to the collector when asked for.
Many of the druggists of the
county have been innocently vIolat-
ing the revnue laws in exhibiting
perfumes, wines, and cosmetics with
out being stamped. The revenue
laws specifically state that all such
goods must bear revenue stamp.
Should such wares be displayed with
out a revenue stamp then the drug
gist makes himself liable to criminal
prosecution.
The druggist has right to keep
in stock all perfumes, wines and
cosmetics without being stamped,
but as soon as they sre brought into
view of the prospective purchaser
then they shall be stamped. This
means that all such goods placed on
or in a case in drug store, should
be labeled with stamp.
Every person who sells, or offers
for sale, foreign or domestic distilled
spirits, wines, or malt liquors, in less
quantities than five gallons shall be
regarded as a retail dealer in liquors.
The retail dealer is subject to a
S25 tax and the wholesale 500.
Clubs and organizations having
picnics in Middlesex county and dis
posing of liquor at such picnics, are
liable to a revenue tax. Several or
ganizations of the county have pro-
tested, claiming that they sell the
beer to their own members and there
fore should not be subject to a tax.
1t doesn't matter if the liquor is pur-
chased by the members and then sold
again to the same members, the club
is subject to a tax.
For instance, if a social club re-
ceives orders from its members for
alcoholic liquors in any quantity less
than five gallons, and furnishes the
liquor SO ordered and collects pay
therefore, "or accepts the consum-
er's promise to pay in the future
the club is classed the same as a re-
tail liquor dealer under the internal
revenue laws and it is required to
Iay special tax accordingly. This
law affects every social club in the
city disposing of liquor to their
members.
1t does not matter whether there is
a consideration paid at the time or
hn JT,b ,1 70
the tax. Clubs or societies collecting
money for the purchase of liquors
for the joint use of contributors are
also bound to pay the tax.
For instance, a social club in
which beer is supplied to its mem
bers who help themselves thereto
''and throw their contributions into
a box through a slot" furnishes the
beer under the conditions constitut-
ing the sale and is required to pay
special tax But if a club has lock-
ers in which every member places
the liquor he desires to drink, the
liquor not having been purchased
from the club. and no sale is made by
the club, but each member uses his
own liquor, then no special tax liza
bility is incurred.
Deputy Collector James Curran in
tends to enforce the revenue laws in
regards to outings on boats, etc,
when liquor is sold. The laws cover
ing these outings are Intricate and
not comprehensive to many. Some
clever schemers nave attempted to
get around paying the revenue tax,
by collecting fees for the liquor dis
posed indirectly.