An Act to amend the District of Columbia Alcoholic Beverage Control Act
PL 87-238 (H.R.256), enacted 09/14/1961

510 
PUBLIC LAW 87-238-SEPT. 14, 1961 
[75 S TAT, 
Conditions. 
Cancellation 
charges. 
(3) Lower Peoples Creek (Ereaux) unit, located in the north-
east corner of the Fort Belknap Reservation in townships 30 and 
31, range 26 east, P.M.M., about 21 airline miles from the Fort 
Belknap agency headquarters. 
The transferees shall thereafter have sole responsibility for the care, 
operation, and maintenance of the irrigation works of the units, and 
the United States shall have no responsibility therefor. 
The transfer 
of each unit shall be made in such form and under such conditions as 
the Secretary deems adequate to protect the interests of each land-
owner served by the unit, and shall include the rights-of-way for 
canals, laterals, and other project works that are transferred. 
SEC. 2. The Secretary of the Interior is authorized to cancel all 
accrued operation and maintenance charges at the time a transfer 
authorized by section 1 of this Act is made. 
Approved September 14, 1961. 
September 14, 1961 
[H. R. 256] 
Public Law 87-238 
AN ACT 
To amend the District of Columl ia Alecholic Beverage Control Act. 
District of Co-
l u m b i a Alcoholic 
Beverage 
Control 
Act, amendment. 
48 Stat. 654; 72 
Stat. 418. 
Taxes. 
Collection 
payment. 
a n d 
Monthly report. 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That section 23(c) 
of the District of Columbia Alcoholic Beverage Control Act, as 
amended (48 Stat. 332; sec. 25-124(c), D.C. Code), is hereby repealed. 
SEC. 2. Section 23 (d) of the District of Columbia Alcoholic Beverage 
Control Act, as amended (48 Stat. 332; sec. 25-124(d), D.C. Code), is 
renumbered as section "23(c)" and as so renumbered is amended to 
read as follows: 
" (c) Said taxes shall be collected and paid in the following manner: 
"(1) Each holder of a manufacturer's or wholesaler's license shall, 
on or before the tenth day of each month, furnish to the Commis-
sioners or their designated agent on a form to be prescribed by the 
Commissioners, a statement under oath showing the quantity of bever-
age subject to taxation hereunder sold by him during the preceding 
calendar month and shall, on or before the fifteenth day of each month, 
pay to the Commissioners or their designated agent the tax hereby 
imposed upon the quantity of beverages subject to taxation hereunder 
sold by him during the preceding calendar month. 
•'(2) No licensee holding a retailer's license shall transport or cause 
to be transported into the District of Columbia any beverages subject 
to taxation hereunder other than the regular stock on hand in a 
passenger carrying marine vessel operating in and beyond the District 
of Columbia, or a club car or a dining car on a railroad operating in 
and beyond the District of Columbia, for which a retailer's license, 
class C or D, has been issued under this Act, unless such licensee has 
first obtained a permit so to do from the Alcoholic Beverage Control 
Board. 
No such permit shall issue until the tax imposed by this 
section shall have been paid for the beverages for which the permit 
is requested. 
Such permit shall specifically set forth the quantity, 
character, and brand or trade name of the beverage to be transported 
and the names and addresses of the seller and of the purchaser. 
Such 
permit shall accompany such beverages during transportation in the 
District of Columbia to the licensed premises of such retail licensee 
and shall be exhibited upon the demand of any police officer or duly 
75 
S T A T . ] 
PUBLIC LAW 87-238-SEPT. 14, 1961 
511 
authorized inspector of the Board. 
Such permit shall, immediately 
upon receipt of the beverage by the retail licensee, be marked 'canceled' 
and retained by him. 
" (3) The Commissioners are authorized and empowered to prescribe 
by regulation such other methods or devices or both for the assessment, 
evidencing of payment, and collection of the taxes imposed by this 
section in addition to or in lieu of the method hereinbefore set forth 
whenever in their judgment such action is necessary to prevent frauds 
or evasions." 
SEC. 3. Sections 23(e), 23(f), 23(i), and 23(j) of the District of 
Columbia Alcoholic Beverage Control Act, as amended (48 Stat. 332; 
sees. 25-124(e), 25-124(f), 25-124(i), and 23(j), D.C. Code), are 
repealed, and sections 23(g) and 23(h) of said Act are renumbered 
as "23(d)" and "23(e)", respectively. 
SEC. 4. Section 23(k) of the District of Columbia Alcoholic Bever-
age Control Act, as amended (48 Stat. 332; sec. 25-124 (k), D.C. 
Code), is renumbered as "23(f)" and as so renumbered is amended 
as follows: 
By striking the words "of subsection (a), (c), (e), and (i)," from 
the first sentence, and by amending the last sentence to read as follows: 
"Each holder of such a license shall, on or before the tenth day of each 
month, forward to the Board on a form to be prescribed by the Com-
missioners, a statement under oath, showing the quantity of each kind 
of beverage, except beer and wines, sold under such license in the 
District of Columbia during the preceding calendar month and such 
statement shall be accompanied by payment of any tax imposed under 
this Act upon any such beverages set forth in said report." 
SEC. 5. Section 23 of the District of Columbia Alcoholic Beverage 
Control Act (D.C. Code, sec. 25-124) is further amended by adding at 
the end thereof the following new subsection: 
"(g) The Commissioners are authorized to require that 
the 
immediate container of each beverage subject to tax under this Act 
contain the license number of each licensee who sells or offers for sale 
such beverage. 
Such license number must be affixed at the time of 
display or sale of said spirits by the retailer. This subsection shall 
not apply to spirit containers of less than two ounces." 
SEC. 6. Nothing in this Act shall be construed as requiring the 
payment of any further tax on beverages to which stamps have been 
lawfully affixed under provisions of prior law. 
SEC. 7. The Commissioners or their designated agent are authorized 
to redeem any unused stamps issued under the provisions of prior law 
or to accept same in payment of tax shown due on a monthly return. 
SEC. 8. Nothing in this x\.ct shall be construed so as to affect the 
authority vested in the Board of Commissioners of the District of 
Columbia by Reorganization Plan Numbered 5 of 1952 (66 Stat. 824). 
The performance of any function vested by this Act in the Board of 
Commissioners or in any office or agency under the jurisdiction and 
control of said Board of Commissioners may be delegated by said 
Board of Commissioners in accordance with section 3 of such plan. 
SEC. 9. This Act shall take effect on the first day of the calendar 
month beginning not less than sixty days after the date of approval of 
this Act. 
Approved September 14, 1961. 
Regulatory 
thofity. 
49 Stat. 901. 
Monthly report. 
License number. 
Stamps. 
Redemption. 
3 C F R , 
19 49-
1 9 5 3 Co mp., p. 
1020. 
Effective date.