I. GENERAL 
117 
amount of the tax and 50 per cent penalty, upon his sign- 
ing and swearing to return (Form 11), the collector should 
receive the money proffered. This does not relieve such 
person from his criminal liability. (1. D. 21850.) 
Department has no authority to refuse to issue special 
tax stamp to liquor dealer in prohibition territory, which 
stamp is not a license, but merely a receipt for the tax. 
(T. D. 1826.) 
Sec. 3233. Every person engaged in any trade or busi- 
ness on which a special tax is imposed by law shall 
register with the collector of the district his name or 
style, place of residence, trade or business, and the place 
where such trade or business is to be carried on. In case 
of a firm or company, the names of the several persons 
constituting the same, and their places of residence, shall 
be so registered. 
Sec. 8234. Any number of persons doing business in 
copartnership at any one place shall be required to pay 
but one special tax. 
182 
Trade or busi- 
ness to be regis- 
tered. 
183 
Persons in part- 
nership at same 
place liable for 
only one tax. 
United States v. Glab (99 U. 8S, 225; 25 Int. Rev. Rec, 
34). See section 3241. (Sec. 190, U. 8. C.) 
The firm name is the only name that is necessary in a 
special-tax stamp issued to a partnership. (T. D. 1008.) 
Sec. 3285. The payment of the special tax imposed 184 
shall not exempt from an additional special tax the per- Payment of one 
son carrying on a trade or business in any other place To core apt] 
than that stated in the collector’s register; but nothing jes * 
herein contained shall require a special tax for the storage 
of goods, wares, or merchandise in other places than the 
place of business, nor, except as hereinafter provided, 
for the sale by manufacturers or producers of their own 
goods, wares, and merchandise, at the place of produc- 
tion or manufacture, and at their principal office or place 
of business, provided no goods, wares, or merchandise 
shall be kept except as samples at said office or place of 
business. 
Where beer is delivered to customers from a storage 
house, that house is held to be a place of sale for which 
special tax is required to be paid, unless there has, in 
every instance, been prior constructive delivery at a regu- 
lar place of business elsewhere. (T. D. 18999.) 
Where warehouses for storage of malt liquors are merely 
places of storage and not places where customers leave 
their orders, special tax is not required to be paid there- 
for, nor a special-tax stamp required to be posted up 
therein. (T. D. 21619.) 
Goods are offered for sale at the place where they are 
kept for sale, and where a sale may be effected. They 
are not offered for sale elsewhere by sending abroad an 
agent with samples or by establishing an office for the 
purpose of taking orders. (United States wv. Chevalier, 
107 Fed., 434; T. D. 310.) 
But a wholesale liquor dealer at one point permitting 
actual delivery from warehouse at another point without 
prior constructive delivery at place where special-tax 
stamp is held is liable for special tax at the place of deliv- 
ery. (De Bary v. Dunne, 172 Fed., 940; T. D. 1550.)