376 PUBLIC LAWS-CH. 223-MAY 16, 1938 "TITLE XI-TAX ON BEER [52 STAT. Tax on beer. "The District of Columbia Alcoholic Beverage Control Act approved January 24, 1934, as amended, is further amended by add- 48 Stat.319; 50 stat. ing at the end thereof a new section to be numbered 40 and to read S0. as follows: Levy of 50 cents a " 'SE. 40. (a) There shall be levied and collected by the District of barrel, sold in the Dis- trict of Columbia; ex- Columbia on all beer sold by the holder of a manufacturer's or whole- ceptions. saler's license, except such beer as may have been purchased from a licensee under this Act, and except such beer as may be sold to a dealer licensed under the laws of any State or Territory of the United States and not licensed under this Act, and on all beer purchased for resale by the holder of a retailer's license, except such beer as may have been purchased from a licensee under this Act, a tax of 50 cents for every barrel containing not more than thirty-one gallons and at a like rate for any other quantity or for the fractional parts Manpnerofollection thereof. Unless the Commissioners shall by regulation prescribe otherwise, the collection and payment of such tax shall be in the manner following: "'(1) Each holder of a manufacturer's or wholesaler's license shall on or before the 10th day of each month, furnish to the assessor of the District of Columbia, on a form to be prescribed by the Commis- sioners, a statement under oath showing the quantity of beer subject to taxation hereunder sold by him during the preceding calendar month and shall, on or before the 15th day of each month, pay to the collector of taxes of the District of Columbia the tax hereby imposed upon the quantity of beer subject to taxation hereunder sold by him during the preceding calendar month. stos. rtas'tion re "' (2) No licensee holding a retailer's license shall transport or cause to be transported into the District of Columbia for resale any beer, other than the regular stock on hand in a passenger-carrying marine vessel operating in and beyond the District of Columbia, or a club car or a dining car on a railroad operating in and beyond the District of Columbia, for which a retailer's license, class C or D, has been issued Permits. under this Act, unless such licensee has first obtained a permit so to do from the Alcoholic Beverage Control Board. No such permit shall issue until the tax imposed by this section shall have been paid for the beer for which the permit is requested. Such permit shall specifi- cally set forth the quantity, character, and brand or trade name of the beer to be transported and the names and addresses of the seller and of the purchaser. Such permit shall accompany such beer during its transportation in the District of Columbia to the licensed premises of such retail licensee and shall be exhibited upon the demand of any police officer or duly authorized inspector of the Board. Such permit shall, immediately upon receipt of the beer by the retail licensee, be marked "canceled" and retained by him. Regulaions to be '(b) The Commissioners are authorized and empowered to pre- scribe by regulation such other methods or devices or both for the assessment, evidencing of payment, and collection of the taxes imposed by this section in addition to or in lieu of the method hereinbefore set forth whenever, in their judgment, such action is necessary to prevent frauds or evasions. Deposit of tax col- "' (c) The taxes imposed hereby, when collected, shall be deposited in the Treasury of the United States to the credit of the District of Columbia."' Approved, May 16, 1938.
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