CODIFICATION OF INTERNAL REVENUE LAWS (e) WHOLEALE DEALER IN MALT LxQuoRs.- Except as otherwise provided, every person who sells, or offers for sale, malt liquors in quantities of five gallons or more, to the same person at the same time, and who does not deal in distilled spirits or wines at wholesale, shall be regarded as a wholesale dealer in malt liquors. (f) RETAIL DEALER IN MALT LIQUORS. -Except as otherwise pro- vided, every person who sells, or offers for sale, malt liquors in less quantities than five gallons to the same person at the same time, and does not deal in distilled spirits or wines, shall be regarded as a retail dealer in malt liquors. (g) REOrFERE. -Every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, or wash, through continu- ous closed vessels and pipes, until the manufacture thereof is com- plete, and every wholesale or retail liquor dealer who has in his possession any still or leach tub, or who keeps any other apparatus for the purpose of refining in any manner distilled spirits, and every person who, without rectifying, purifying, or refining distilled spirits, shall, by mixing such spirits, wine, or other liquor with any material, manufacture any spurious, imitation, or compound liquors for sale, under the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying: Pro- vided That nothing in this subsection or section 3250 (f) (1) shall be held to prohibit the purifying or refining of spirits in the course of original and continuous distillation through any material which will not remain incorporated with such spirits when the manufacture thereof is complete. (h) MANUFACTURER OF STILLS. - Any person who manufactures any still or worm to be used in distilling shall be deemed a manu- facturer of stills. SEC. 3255. LIABILITY IN CASE OF BUSINESS IN MORE THAN ONE LOCATION. (a) RETAIL DrEALER IN LIQUORS OR MALT LIQUORS.- Any retail dealer in liquors or retail dealer in malt liquors whose business 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, with the approval of the Secretary, procure a special- tax stamp "At Large" covering his activities throughout the United States with the payment of but one special tax as a retail dealer in liquors or as a retail dealer in malt liquors, as the case may be. (b) DEALERS IN LIQUORS OR MALT LIqQUORs.- Nothing contained in this chapter shall prevent the issue, under such regulations as the Commissioner may prescribe, of special tax stamps to persons carry- ing on the business of retail dealers in liquors, or retail dealers in malt liquors, upon passenger railroad trains or upon steamboats or other vessels engaged in the business of carrying passengers. (c) DEALERS IN LIQUOROR MALT LIQUORS MAKING SALES ON PUR- CHASER DEALERS' PREMISES. -No wholesale or retail dealer in liquors or wholesale or retail dealer in malt liquors who has paid the special tax as such a dealer shall again be required to pay special tax as such dealer on account of sales of beer, lager beer, ale, porter, or other similar fermented malt liquor to wholesale or retail dealers in liquors or wholesale or retail dealers in malt liquors consummated at the pur- chaser's place of business covered by the stamp issued to him to denote the payment of the special tax imposed upon such dealers. Part VIm-Firearms SEC. 3260 TAX. (a) RATE.- Upon first engaging in business, and thereafter on or before the 1st day of July of each year, every importer, manufac- 392
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