 | United States - Law - 1869 - 236 pages
...regarded as a retail dealer in liquors. Wholesale liquor dealers shall each pay one hundred dollars. Every person who sells or offers for sale foreign or domestic distilled spirits, wines, or malt liquors in quantities of not less than five gallons at the same time, shall be regarded... | |
 | Frederick Charles Brightly - Law - 1869 - 680 pages
...regarded as a compounder of liquors. (6) 261. Retail dealers in liquors shall pay twenty-five dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines or malt liquors in less quantities than five gallons at the same time, shall be regarded as a... | |
 | United States. Department of the Treasury - Finance, Public - 1875 - 926 pages
...twenty-five dollars is imposed upon tbe retail dealer in spirituous liquors, and be is defined to be one who sells, or offers for sale, foreign or domestic...distilled spirits or wines in less quantities than five wine-gallons at the same time. The, wholesale liquor-dealer pays a special tax of one hundred dollars... | |
 | Lorenzo Smith Boswell Sawyer, United States. Circuit Court (9th Circuit) - District courts - 1875 - 786 pages
...the act of April 10, 1869 (16 Stat. 42), and the act of June 6, 1872 (17 Stat. 240), declares that "every person who sells, or offers for sale, foreign or domestic distilled spirits, or wines, in quantities' of not less than five gallons at the same time, shall be regarded as a wholesale liquor... | |
 | United States - Law - 1875 - 438 pages
...United States. SEC. 18. That retail dealers in liquors shall pay twenty-five dollars. Special taxes. Every person who sells, or offers for sale, foreign or domestic distilled Retail dealers in spirits, wines, or malt liquors, otherwise than as hereinafter provided, liquors,... | |
 | United States. Congress. House - United States - 1876 - 982 pages
...twenty-live dollars is imposed upon the retail dealer in "spirituous liquors, and he is defined to be one who sells, or offers for sale, foreign or domestic distilled spirits or wiues iu less quantities than five wine-gallons at the same time. The wholesale liquor-dealer pays... | |
 | United States. Circuit Court (4th Circuit) - Admiralty - 1877 - 684 pages
...years." Section 3244 declares that — "Every person who sells, or offers for sale, foreign or domestic spirits or wines, in less quantities than five wine...shall be regarded as a retail dealer in liquors." The proof before the jury was, that Jackson had no license ; that a detective, sent by a revenue officer,... | |
 | United States. Circuit Court (2nd Circuit) - Law reports, digests, etc - 1879 - 644 pages
...special taxes are imposed as follows: JFourth. Wholesale liquor dealers shall pay one hundred dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits, or wines, in quantities of not less than five gallons at the same time, shall be regarded as a wholesale liquor... | |
 | United States - Internal revenue law - 1879 - 250 pages
...Wholesale liquor-dealers shall each pay йоr-dealers. i а а а п т-т in л? j- i one hundred dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than is hereinafter provided, in quantities of not less than five... | |
 | Law reports, digests, etc - 1905 - 1120 pages
...Section 3244 of the Revised Statutes [US Comp. St. 1901, p. 2096] defines a retail liquor dealer to be: "Every person who sells, or offers for sale, foreign...distilled spirits or wines in less quantities than five gallons at the same time shall be regarded as a retail dealer in liquors." Section 3248, Rev. St. [US... | |
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Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors... 
