118 
SPECIAL TAXES 
185 Src. 3236. Whenever more than one of the pursuits or 
glen marg occupations hereinafter described are carried on in the 
‘han one pursuit . 
han oea®on in same place by the same person at the same time, except 
ome Foe, bY as hereinafter provided, the tax shall be paid for each 
same time. according to the rates severally prescribed. 
186 Ske. 3237. [Amended by sec. 63, act of October 1, 1890 
ren special (26 Stat., 624).] That all special taxes shall become 
ax tobe due. duo on the first day of July, eighteen hundred and 
ninety-one, and on the first day of July in each year 
thereafter, or on commencing any trade or business on 
which such tax is imposed. In the former case the tax 
shall be reckoned for one year; and in the latter case 
it shall be reckoned proportionately, from the first day 
>f the month in which the liability to a special tax com- 
menced to the first day of July following, * * * 
And it shall be the duty of special tax payers to render 
their returns to the deputy collector at such times within 
the calendar month in which the special tax liability 
commenced as shall enable him to receive such returns, 
duly signed and verified, not later than the last day of 
the month, except in cases of sickness or absence, as pro- 
vided for in section three thousand one hundred and 
seventy-six of the Revised Statutes. 
Returns. 
This section is amendatory of sections 3173 and 3176. 
(Secs. 93 and 97, U. 8. C.) It also repeals the proviso to 
section 3 of the act of August 2, 1886, relative to the special 
tax of manufacturers of oleomargarine commencing business 
subsequent to the 30th day of June in any year. 
Special-tax payer, even though he makes sworn return 
within the calendar month of his liability, is liable to 
criminal prosecution if he fails to pay the tax within 
that month and to post the stamp in his place of business. 
(T. D. 20230.) } 
Instructions relative to returns. (T. D. 1782.) 
187 Sgro. 3238. [Amended by act of February 18, 1875 (18 
Stamps tor spe Saf, 319).] All special taxes imposed by law, including 
i axes. . . 
the tax on stills or worms, shall be paid by stamps de- 
noting the tax, and the Commissioner of Internal Reve- 
nue is required to procure appropriate stamps for the 
payment, of such taxes; and the provisions of sections 
thirty-three hundred and twelve and thirty-four hun- 
dred and forty-six, and all other provisions of law relat- 
ing to the preparation and issue of stamps for distilled 
spirits, fermented liquors, tobacco, and cigars, shall, so 
far as applicable, extend to and include such stamps for 
special taxes; and the Commissioner of Internal Reve- 
nue shall have authority to make all needful regulations 
relative thereto. 
Section 3312 as to distilled spirits. (See. 247, U.S. C.) 
Section 3446 as amended. (Sec. 1170, U. 8. C.) 
The act of December 24, 1872 (17 Stat., 401), first re- 
quired special taxes to be paid by stamps. 
. Collectors prohibited from issuing receipts in lien of 
stamps. Section 8183. (Sec. 103, U. S. C.) From issuing 
stamps before payment. Section 1, act of March 1, 1879. 
{Sec. 65, U. 8S. C.)