 | United States - Internal revenue law - 1911 - 550 pages
...spirits, wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors. wholesale iiq- Wholesale liquor dealers shall each pay one hundred uor dculors. in dollars. Every person... | |
 | United States - Internal revenue law - 1911 - 518 pages
...spirits, wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors. wholesale iiq- Wholesale liquor dealers shall each pay one hundred uor dealers. , „ ' " J dollars.... | |
 | United States. Office of Commissioner of Internal Revenue - Taxation - 1914 - 326 pages
...spirits, wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as...instructions shall be furnished the taxpayer, and section 3183, Revised Statutes, prohibits a collector from issuing any receipt in lieu thereof. The stamp issued... | |
 | United States - Law - 1914 - 1382 pages
...or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine-gallons at the same time, shall be regarded as a retail dealer in liquors. Wholesale liquor-dealers shall each pay one hundred dollars. Every person who sells, or offers for... | |
 | William Eugene Johnson - Alcoholism - 1917 - 376 pages
...spirits, wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquor." t Sec. 3240, RS (Act of Dec. 24, 1872, amended by tiie Act of June 21, 1906) reads: "Sec.... | |
 | James Brown Scott - Constitutional law - 1919 - 572 pages
...offers for sale foreign or .domestic distilled spirits or liquor, wines, in less quantities than five gallons at the same time, shall be regarded as a retail dealer in liquors. (Sect. 3244.) Where not otherwise distinctly expressed or manifestly incompatible with the intent thereof,... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...spirits, -wines, or malt liquors, otherwise than as hereinafter provided, in. less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors. «orVXm.c "q" Wholesale liquor dealers shall each pay one hundred dollars. Every person who sells,... | |
 | Law reports, digests, etc - 1895 - 1054 pages
...for sale foreign or domestic distilled spirits, wines, or malt liquors, in less quantity than five gallons at the same time, shall be regarded as a retail dealer in liquors. The proof in this case shows the sale of no other liquor by the defendant in less quantities than five... | |
 | Law reports, digests, etc - 1895 - 2092 pages
...for sale foreign or domestic distilled spirits, wines, or malt liquors, in less quantity than five gallons at the same time, shall be regarded as a retail dealer in liquors. The proof in this case shows the sale of no other liquor by the defendant in less quantities than live... | |
 | Law reports, digests, etc - 1908 - 1052 pages
...for sale spirits, wine, etc., "otherwise than as hereinafter provided in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors." It was conceded that the words "otherwise than as hereinafter provided," introduced an exception into... | |
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Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors. 
