CODIFICATION OF INTERNAL REVENUE LAWS (g) WINEMAiKERs. -Nothing in this chapter or chapter 26 shall be construed to impose a special tax upon winemakers who have qualified as such under the internal-revenue laws and regulations, and who sell wines of their own production where the same are made or at the general business office of such winemaker: Provided, That no wine- maker shall have more than one place of business for the sale of such wine that shall be exempt from the special tax. (h) APOTHECAbRES.-No special tax shall be imposed upon apothe- caries as to wines or spirituous liquors which they use exclusively in the preparation or making up of medicines unfit for use for bever- age purposes. (i) MANUFACTruERS OF CHEMICALS AND FLAVORING ExTRACTS.- No special tax shall be imposed upon manufacturing chemists or flavor- ing-extract manufacturers for recovering tax-paid alcohol or spirit- uous liquors from dregs or marc of percolation, or extraction, if such recovered alcohol or spirituous liquors be again used in the manu- facture of medicines or flavoring extracts of the kind in the produc- tion of which originally used. (j) MANUFACTURERS OF STILLS. - (1) IN aENERAL. -Manufacturers of stills shall each pay a special tax of $50, and $20 for each still or worm for distilling made by him. (2) DISTrLLERs M^ANFACTURIwNG OWN STErMS. -Paragraph (1) of this subsection and section 3254 (h) shall not apply to distillers in registered distilleries who manufacture for their own use wooden stills, but each of said distillers shall give notice to the collector of the district in which his distillery is located of each still manu- factured before the same is used. (3) DRAWBACK.-Upon all stills manufactured for export, and actually exported, there shall be allowed a drawback, where the tax thereon has been paid, under such rules and regulations as the Commissioner, with the approval of the Secretary, shall pre- scribe. (k) CRoss REFERENCE.- For transfer of the powers and duties of the Commissioner and his agents, see section 3170. SEC. 3251 . CASUAL SALES. (a) B CREDITORS, FIDUCIARIES, AND O CER Om s OF COURT.- No spe- cial tax shall be held to accrue on a sale of distilled spirits, wines, or malt liquors made by a person who is not otherwise a dealer in liquors, where such spirits, wines, or liquors have been received by the person so selling as security for or in payment of a debt, or as execu- tor, administrator, or other fiduciary, or have been levied on by any officer, under order or process of any court or magistrate, and where such spirits are sold by such person in one parcel only, or at public auction in parcels not less than twenty wine-gallons. (b) BY RETIRING OR DECEASED PARTNERS TO INCOMING OR REMAIN- INa PARTNERS.-No special tax shall be held to accrue on a sale of distilled spirits, wines, or malt liquors made by a retiring partner, or the representatives of a deceased partner to the incoming, remain- ing, or surviving partner or partners of a firm. (c) Br RErAIL DEALERS IN LIQUiDATION.-The special tax of a wholesale dealer in liquors or wholesale dealer in malt liquors shall not be held to apply to a retail dealer in liquors or a retail dealer in malt liquors, because of such retail dealer selling out his entire stock of liquors in one parcel, or in parcels embracing not less than his entire stock of distilled spirits, of wines, or of malt liquors. Section 2860 shall not be held to prohibit a rectifier or liquor dealer from purchasing, in quantities greater than twenty wine-gallons, the distilled spirits sold in one parcel as aforesaid. 390
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