74 TH C ONGRESS . SESS. II. CH. 830. JU NE 26, 1936 .
1953 SEC . 320. Section 609 of the Revenue Act of 1918 (26 U. S. C., Removal 11 0E fe r- sec . 515) is amended by striking out the words "industrial distillery me nted liquors to in- of either class established under the Act entitled `An Act to reduce du striala lcohol plant . tariff duties and to provide a revenue for the Government, and for other purposes', approved October 3, 1913", and substituting there- for the words "industrial alcohol plant" . SEC . 321 . Each retail liquor dealer shall provide at his own Reta il liqu or deal ers expense, and keep in his place of business, a record in book form, to keep records, etc . or shall keep all invoices of, and bills for, all dis tille d spi rits, wines , and fermented malt liquors received, the quantity thereof, and from whom and the date when received . Such records, invoices, and bills ection . Op en to official in- shall be open to inspection during the usual bu siness hours of the sp retailer by Government officers upon identification and request . Such Retention for two records, invoices, and bills shall be kept for a period of two years years . after the time of the transactions to which the y relate . For ea ch Penalty for violation . willful violat ion of the provisions he reof the retailer shall be subject to a fine of $25. SEC . 322 . Section 32 37 of the Revised Statutes, as am en ded R.., see . p2 7, p .. 621 . (U. S. C., 1934 ed., title 26, sees. 1402 (b) and 1403), is amended to read as follows "SEC. 3237 . (a) All special taxes shall become due on the 1st da
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spe cial taxe s ~' become of July in each year, or on commencing any trade or business on which such tax is imposed . I n the former case the tax shall be reckoned for one year, a nd in the latter case it shall be reckoned proportionately, from the 1st day of the month in which the liability to a special tax commenced, to and including the 30th day of June follo wing . "(b) It shall be the duty of the special taxpayers to render their re Time for rendering returns with remittances to the collector at such time s within the calendar month in which the special tax liability commenced as shall enable him to receive such returns, duly signed and verified, together with the remittances, not later than the last day of the month, except i R t~sPIee .31 ;6, p. 610 . in cases of sickness or absence, as provided for in section 3176 of the u . S .C.,p.1191. Revised Statutes, as amended ." SEC . 323 . Paragraph "Fourth" of section 3244 of the Revised Stat- R.ss'.se .3 Pn p.622. utes, as amended (U. S. C., 1934 ed., title 26, sec. 1394 (a) and 1178 . (b) (1), and sec . 1398 (a. ) and (b)), is amended to read as follows : "Fourth . (a) Retail dealers in liquors shall pay a special tax of Retail dealers in li q - uors, special tax . $25 . Every person who sells, or offers for sale, foreign or domestic Term con strued . distilled spirits, wines, or malt liquors, otherwise than as herein after provided, in less quantities than five wine-gallons to the same person at the same time, shall be regarded as a retail dealer in liquors
Provisos . Provided, That the Commissioner of Internal Revenue may, by regu- special stamp to lations, with the approval of the Secretary of the Treasury, provide denote payment . for the issuance of a stamp denoting payment of such special tax as a `retail dealer in wines' or a `retail dealer in wines and malt liquors' if, as the case may be, wines only, or wines and malt liquors only, •M edi cin al spir its are sold by a retail dealer in liquors : And provided further, That the stamp tax ." tax required to be paid by this paragraph shall, in case of a retail drug store or pha rmacy making sales of li quors through a duly licensed pharmacist, be designated as a `medicinal spirits stamp tax' And provided further, That any retail dealer in liquors or retail "At Lar ge" st amps . dealer in malt liquors whose b usiness is such as to require him to travel from place to place in different States of the United States may, under regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, pro- cure a special-tax stamp `At Large' covering his activities through- out the United States with the payment of but one special ta x as a retail dealer in liquors or as a retail dealer in malt liquors, as the case may be . 104019»-36- 1 23
