nonrymninn oonennss. snss. u. on. sc. ms. 311 Sec. 17. That if any person shall affix, or causetobe amxed, to or ,M“¤i¤g i¤=i*¤· upon any oask or package containing, or intended to contain, distil1od_t;Qk“ “"*‘“§° Qin spirits, any imitatnon stamp or other engraved, printed, stamped, or €m,d°§;?,it:_ °` photographed label, device, or token, whether the same be designed as a trademark, caution notice, caution or otherwise, and which shall be " m the sunilitude or likeness of, or shall have the resemblance or general appearance of, any internal revenue stamp required by law to be aiiixed to or upon any cask or package containing distilled spirits, he shall, for each ofcnse, be liable to a penalty of one hundred dollars, and, on conviction, shall be ined not more than one thousand dollars, and impris- P°“°I*Y· oned not more than three years, and the cask or package with its contents shall be forfeited to the United States. ‘ Sec. 18. That retail dealers in liquors shall pay twenty-five dollars. spwm mm,. Evjery person who se1ls,or offers for sale, foreign or domestic distilled Retail .}.,,,18,,,;,, spirits, wines, or malt liquors, otherwise than as hereinafter provided, liquors. 1n less quantities than ilve wine gallons at the same time, hall be regarded' as a retail dealer in liquors. Wholesale liquor dealers shall Wholesale Iiquoreach pay one hundred dollars. Every person who sells, or offers for dealers. sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in quantities of not less than five wine' gallons at the same time, shall be regarded as a wholesale liquor dealer. But ‘ no distiller, who has given the required bond, and who Distiller not subsells only distillcd spirits of his own production at the place of manufac— im '>° d<>=*1¤¤¤’ tuture in the crigmal packages to which the tax stamps are allixed, shall be required to pay the special tax of a wholesale liquor dealer on account of such sales. Retail dealers in malt liquors shall pay twenty dollars. Retail dealers in Every person who sells, or offers for sale, malt liquors in less quanti— ¤¤¤l*·1*<1¤<>¤ · ties than five gallons at one time, but who docs not deal in spirituous liquors, shall be regarded as a retail dealer in malt liquors. Wholesale Wholesale dealdealers in malt liquors shall pay fifty dollars. Every person who sells, °¤¤i¤¤¤¤U¤-Uq¤¤¤¤· or offers for sale, malt liquors in quantities of not less than live gallons at one time, but who does not deal in spirituons liquors, shall be regarded as a wholesale dealer in malt liquors: Provided, That no brewer _ Ifféwef ¤¤¤,¤¤h- shall be required to pay a special tax ns a wholesale dealer by reason J'" °°d°“*1°“ °“‘· of selling in the original stamped packages whether at the place of manufacture or elsewhere, malt liquors manntactured by him: Provided R¤!¤i¤¤i¢>¤ ¤¤‘ ¤} further, That any assessments of additional special tax against whole· Q‘,;‘:;ffu%;,fdl$; sale liquor dealers or retail liquor dealers, or against brewers for selling d,,,,1,,,,_,,,,d ,,°},w_ malt liquors of their own production at the place of manufacture in the em selling, ac. original casks or packages, made by reason of an amendment to section fifty-nine of the internal revenue act approved July twentieth, eighteen 1868,,186, s_ 59) hundred and sixty-eight, as amended by section thirteen of the act v. 15,p. iso. approved June sixth, eighteen hundred and seventy-two,further amend- 1e<s9,¤. 18, s. 1,v. ing said section fifty-nine by striking out the words *‘ malt liquor," 16,p-42-
- malt liquors," ¢* brewer," and “malt liquors " in the three several para- 1872, c. 315, ¤· 13,
graphs in which they occur, shall be, on proper proofs, remitted; and *·17·P·2‘“· if such assessments havebeen paid, the amounts so paid shall be, on 62g6§é· 324% PP- proper proofs refunded by thc Commissioner of Internal Revenne._ ' SEO. 19. That every person, firm, association other th an · nation al Tax on circulabank associations, and every corporation, State bank, or State banking tion of other than association, shall pay a tax of ten per centum on the amount of their “°’·”'°“°*1 b“”k°· own notes used for circulation and paid out by them. Sec. 20. That every such person, firm, association, corporation, State Tax on circulabank, or State banking association, and also every national banking tion of other than association, shall payalike tax of ten per centum on the amount of ";('{‘;;“,Qw*’““k" notes of any person, iirm, association other than a national banking P ’ ' association, or of any corporation, State bank, or State banking association, or of any town, city, or municipal corporation, used for olrculation and paid out by them. Sec. 21. That the amount of such circulating notes, and of the tax R e t u r n s n £ due thereon, shall be 'returned, and the tax paid at the same time, and gg3S2Q3g',;';;?; in the same manner, and with like penalties thr failure to return and mn,,1b,,_uk_,,_
