Page:United States Statutes at Large Volume 68A.djvu/659

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tiller who has given the required bond and who sells only distilled spirits of his own production after determination of the tax, at the place of manufacture, or at the place of storage in bond, in the original packages shall be required to pay the special tax of a wholesale dealer in liquors on account of such sales. (b) B R E W E R S SELLING IN BARRELS, ETC.—No brewer shall be required to pay special tax as a dealer by reason of selling in hogsheads, barrels, or kegs, whether at the place of manufacture or elsewhere, beer manufactured by him, or purchased and procured by him in his own hogsheads, barrels, or kegs, under section 5413, but the quantity of beer so purchased shall be included in calculating the liability to brewers' special tax of both the brewer who manufactures and sells the same and the brewer who purchases the same. (c) WINEMAKERS SELLING W I N E S OF O W N PRODUCTION.—Nothing

in this chapter shall be construed to impose a special tax on 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 winemaker shall have more than one place of business for the sale of such wine that shall be exempt from the special tax. (d) CASUAL S A L E S. — (1) SALES BY CREDITORS, FIDUCIARIES AND OFFICERS OF COURT.—

No special tax shall be imposed on a sale of distilled spirits, wines, or beer made by a person who is not otherwise a dealer in liquors, where such spirits, wines, or beer 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 liquors are sold by such person in one parcel only, or at public auction in parcels not less than 20 wine gallons. (2) SALES BY RETIRING PARTNERS OR REPRESENTATIVES OF DECEASED PARTNERS TO INCOMING OR REMAINING PARTNERS.—No

special tax shall be held to accrue on a sale of distilled spirits, wines, or beer made by a retiring partner, or the representatives of a deceased partner, to the incoming, remaining, or surviving partner or partners of a firm. (e) CROSS R E F E R E N C E S. — (1) For exemption of retail dealers selling in wholesale quantities for consumption on premises, see section 5111. (2) For exemption of retail dealers selling in liquidation, see section 5123 (d). SEC. 5114. RECORDS.

(a) REQUIREMENTS.—Every wholesale liquor dealer who sells, or offers for sale, distilled spirits in quantities of 5 wine-gallons or more to the same person at the same time shall keep daily a record of distilled spirits received and disposed of by him, in such form, at such place and containing such information as the Secretary or his delegate shall by regulations prescribe. Such wholesale liquor dealers shall also render such correct transcripts, summaries and copies of their records at such times and in such form and manner as the Secretary or his delegate may by regulations require. The records § 5114(a)