74TH C ONGRESS . SESS. II. CH. 830. J UNE 26, 1936 .
1 955 his own hogsheads, barrels, or kegs, under the provisions of section u: s:' see . iiss p. 654 3349 of the Revised Stat utes, as amended, but the quantity of malt liquors so purchased shall be included in calculating the liability to brewers' special tax of both the brewer w ho manufactures a nd sells the same and the brewer who purchases the same . "(c ) No collection of special tax as a retail dealer in malt liquors Brewer se lli ng own shall be made from brewers for selling malt liquors of their own produ ct in original s tam ped package . ma nufac ture in the origi nal stam ped e ight h-ba rrel pack ages . "(d) No special tax shall be held to accrue on a sale of distilled ti Sp ecial tax exemp- a 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 executor, 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, nor shall such tax be held to accrue on a sale made by a retiring partner, or the representatives of a deceased partner to the incoming, remaining, or surviving partner or partners of a firm . Nor shall the special tax of a wholesale dealer in liquors or whole- Retail de aler selli ng sale dealer in malt liquors be held to apply to a retail deale r in entire stock, etc . 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 d istilled spirits, of wines, or of malt liquors . Section 3319 of the Revised Statutes shall not R. s,see. pii 5,p. 644 be held to prohibit a rectifier or liquor dealer from purchasing, in quantities greater than twenty wine-gallons, the distilled sp irits sold in one parcel as aforesaid . " (e) No retail dealer in malt liquors shall be held to be a whole- liquors Re tail deal er in malt sale dealer in malt liquors solely by reason of sales of five gallons wholesale dealer by reas on of certain quan. or more to the same person at the same time if such sales are for tit s sales. immediate consumption on the premises where sold . " (f) No wholesale or retail dealer in malt liquors who has paid consummate Malt lid at P~ the special tax as such a dealer shall again be required to p ay special chaser's place of busi- tax as such dealer on account of sales of beer, lager beer, a le, porter, Sess . or other similar fermented malt liquor to wholesale or retail dealers in liquors or wholesale or retail dealers in malt liquors consummated at the purchaser's place of business covered by the stamp issued to him to denote the payment of the special tax imposed upon such deale rs. "(g) Notwithstanding the foregoing provisions of this section, perso esa f airs regul ,b ly each person making sales of fermented malt liquor to the members, engaged in business as guests, or patrons of bona-fide fairs, reunions, picnics, car nivals, or dealer . other similar outings, and each fraternal, civic, church, lab or, chari- table, benevolent, or ex-service men's organization making sales of fermented malt liquor on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival, held by it, if such person or organi- zation is not otherwise engaged in business as a dealer in ma lt liquors, shall pay, before any such sales are made and in lieu of the special tax imposed by subd ivision (a) of th is paragraph, a s pecial tax of Tax imposed . $2 as a r etail dealer in malt liquors, for each calendar month in which any such sales are made . " Sac. 325 . Section 3450 of the Revised Statutes (U . S . C., 1934 ed ., R. S.,s c p 345o82a82. title 26, see. 1441) is hereby reenacted and amended by striking Removing or eon- out "fine or penalty of not more than $500" appearing at the end i derma"h attempt of the seco nd s ente nce there of, and inser ting in lieu ther eof the words "fine of not more than $5,000 or be imprisoned for not more Penalty . than three years, or both" .
