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This article represents a section of the classic public domain brewing text "American Handy Book of the Brewing, Malting, and Auxiliary Trades" by Robert Wahl and Max Henius.. See the main entry on this book for general information and a complete table of contents.

[edit] Legal Relations of the Brewer

The legal relations of the brewer are more complicated than those of most other manufacturers and merchants. He is subject not only to all the ordinary duties which are incumbent upon every inhabitant, but also to many special ones that are imposed upon the manufacture of, and traffic in, intoxicating beverages by the Federal, State and Municipal governments, for purposes partly of regulation, partly of taxation, and often for both purposes. Inasmuch as the brewer quite frequently not only manufactures and sells to the consumer and retailer but is obliged to look after the retail business and assume responsibility for the dispenser of his products, he is brought into constant and immediate contact with the operation of all the laws that affect the liquor traffic.

It is not intended here to give information as to the ordinary rights and obligations of the brewer as a manufacturer and merchant, which he has in common with all other classes of business men, but only the extraordinary or special relations that connect him with the various governmental agencies as a manufacturer of, and dealer in, intoxicating beverages. As far as possible, the intricacies of legal phraseology will be avoided, and the sense of the respective laws and regulations given in a transcribed form so as to be readily intelligible to the non-legal mind.

Contents 1 Legal Relations of the Brewer 1.1 Taxes payable to the United States government. 1.1.1 The stamp tax. 1.1.2 Notice by brewers. 1.1.3 Special taxes. 1.1.4 Giving bond. 1.1.5 Books and returns. 1.1.6 Obtaining and affixing the stamps. 1.1.7 Removal to warehouse. 1.1.8 Sour or damaged liquor. 1.1.9 Bottling beer. 1.1.10 Marking casks. 1.1.11 To carry on business at another place. 1.1.12 Selling wort. 1.1.13 Penalties. 1.1.14 Exporting fermented liquor in bond. 1.1.15 Tonics, etc. 1.2 What is intoxicating liquor? 1.3 Liquor laws of the states and territories. 1.3.1 Alabama. 1.3.2 Arizona. 1.3.3 Arkansas. 1.3.4 California. 1.3.5 Colorado. 1.3.6 Connecticut. 1.3.7 Delaware. 1.3.8 District of Columbia. 1.3.9 Florida. 1.3.10 Georgia. 1.3.11 Idaho. 1.3.12 Illinois. 1.3.13 Indiana. 1.3.14 Indian Territory. 1.3.15 Iowa. 1.3.16 Kansas. 1.3.17 Kentucky. 1.3.18 Louisiana. 1.3.19 Maine. 1.3.20 Maryland. 1.3.21 Massachusetts. 1.3.22 Michigan. 1.3.23 Minnesota. 1.3.24 Mississippi. 1.3.25 Missouri. 1.3.26 Montana. 1.3.27 Nebraska. 1.3.28 Nevada. 1.3.29 New Hampshire. 1.3.30 New Jersey. 1.3.31 New Mexico. 1.3.32 New York. 1.3.33 North Carolina. 1.3.34 North Dakota. 1.3.35 Ohio. 1.3.36 Oklahoma. 1.3.37 Oregon. 1.3.38 Pennsylvania. 1.3.39 Rhode Island. 1.3.40 South Carolina. 1.3.41 South Dakota. 1.3.42 Tennessee. 1.3.43 Texas. 1.3.44 Utah. 1.3.45 Vermont. 1.3.46 Virginia. 1.3.47 Washington. 1.3.48 West Virginia. 1.3.49 Wisconsin. 1.3.50 Wyoming.

[edit] Taxes payable to the United States government.

Under the Internal Revenue laws of the United States and thevexecutive regulations of the Internal Revenue office a gallon of beer, ale, porter or other fermented liquor means a measure containing 231 cubic inches.

A brewer is every person who manufactures fermented liquors of any name or description, for sale, from malt, with or without adjuncts

[edit] The stamp tax.

On all such fermented liquors a tax is levied which, beginning July 1, 1901, amounts to one dollar and sixty cents ($1.60) per barrel, flat, that is, there is no rebate on this amount. Parts and multiples of barrels pay proportionate amounts.

Accordingly, the tax on barrels, and fractions and multiples of barrels, beginning July 1, 1901, is:

One-eighth barrel	20 cents.
One-sixth barrel	26 2/3 cents.
One-fourth barrel	40 cents.
One-third barrel	53 1/3 cents.
One-half barrel	80 cents.
One barrel	$1.60
Two barrels (hogshead)	$3.2O

Until June 30, 1901, the tax amounts to two dollars ($2.00) per barrel. Accordingly, the tax on barrels, and fractions and multiples of barrels, until June 30, 1901, is as follows:

One-eighth barrel	25 cents.
One-sixth barrel	33 1/3 cents.
One-fourth barrel	50 cents.
One-third barrel	66 2/3 cents.
One-half barrel	1 dollar.
One barrel	2 dollars.
Two barrels (one hogshead)	4 dollars.

On this tax there is allowed a discount of 7% per cent which is deducted at the time the tax is paid to the collector.

The above are the fractional parts and multiple of one barrel authorized by law. If a package contains any substantial amount in excess of its nominal capacity, it pays tax for the next bigger fraction. Thus, a package containing more than one-eighth and less than one-sixth is accounted one-sixth.

The tax is paid by the purchase of stamps, which are issued by the Federal government and sold to brewers by the Collectors of Internal Revenue. In purchasing such stamps, the regulations of the Internal Revenue office must be strictly followed. Such instructions can be obtained in printed form from the collector of the district in which the brewer does business.

[edit] Notice by brewers.

Following the natural order of procedure, the first step of a brewer starting out in business is to file with the collector of the district where he intends to carry on his business a notice stating the name of the person, firm or company, and of the members of any such company or firm, their residences, a description of the brewery premises, the title of the brewer thereto, and the name of the owner of the land. In case of a corporation the names of the shareholders need not be given, but those of the officers. The notice is made out in duplicate on blanks which the collector's office will supply on request. This notice is repeated on July l of each succeeding year as long as the business is continued. Bottling plants are not to be described in this notice. The notice must be signed by the brewer himself or an authorized agent or attorney; in case of a partnership, by a member thereof in the firm name, or other person authorized as before; in case of a corporation, under the seal and by the proper officer.

[edit] Special taxes.

At the time when the above notice is filed, the brewer must pay the special brewer's tax, which is $100 a year, where he manufactures 500 barrels or more per year, aud $50 where he manufactures less than 500 barrels per year.

Besides, if a brewer sells malt liquors not of his own manufacture, at retail, that is, in quantities less than five gallons at one time, he is subject to a retail dealer's tax of $20. If he sells such liquors at wholesale, that is, in quantities of five gallons or more, he is subject to a wholesale dealer's tax of $50. This does not apply where he purchases malt liquor from another brewer in his owp casks upon giving the proper notice to the collector as elsewhere explained, but in that case the amount so purchased is included in calculating the liability to the special brewer's tax of both the manufacturer and the purchasing brewers, i. e., in determining whether they manufactured 500 barrels a year or less.

[edit] Giving bond.

When giving the notice of his intention to carry on the brewing business the brewer must give a bond in a sum equal to three times the amount of tax, which, in the opinion of the collector, the brewer is liable to pay during any one month. He must give a new bond every four years or at any other time if the collector requires it. The bond is for the faithful performance of all the duties required of him with reference to the tax. Blanks can be obtained from the collectors. The sureties on the bond must have no interest in the business.

[edit] Books and returns.

Every brewer must keep a separate book in which is entered, from day to day, the kind of malt liquor produced, the estimated quantity produced, in barrels, and the actual quantity sold or removed for consumption or sale in barrels or fractional parts of barrels. A certain form of book is recommended for this purpose by the Internal Revenue office, and can be obtained from certain stationers.

In another book he must «nter, from day to day, an account of all the materials purchased by him for the purpose of producing such fermented liquors, including grain and malt. Brewers must make apparent in this book the disposition made of all materials entered which are not used in the production of fermented liquors.

The entries in both these books, the beer book and the materials book, must be verified on or before the tenth day of each month, by the oath of the persons who made them, the oath to be written in the book at the end of such entries in the form prescribed in the instructions obtained from the collector. Where the owner, agent or superintendent did not himself make the entries, he must subjoin his oath to the truth of them, for which oath the form is also given in the instructions. The books must be open at all times for the inspection of the collector or his proper representative.

On or before the tenth day of each month the brewer must render to the collector, in duplicate, a statement taken from his books, of the estimated quantity, in barrels, of malt liquors brewed, and the actual quantity sold or removed for consumption or sale during the preceding month. This statement is to be verified by oath before the collector or his proper deputy. A certain blank is provided by the collector's office for these statements.

Fermented liquors removed without stamps to a warehouse in the district must be returned as part of the stock on hand at the brewery. Where such removal is to another district, such district must be stated; where to more than one district, the word "other" is inserted in the blank instead of the number of the district; and a voucher giving a detailed statement must accompany the report

A brewer who sells at retail, besides affixing the tax stamps to the vessels, is required to keep an account of the quantity so sold, with the number and size of the vessels, and to make a monthly sworn report of such sales.

The report must be signed by the person by whom it is rendered, and if not verified by himself, he must cause it to be verified by some person having personal knowledge of the business and being otherwise fully qualified by his position to make the oath. This includes being fully empowered by the principal to verify the statement, which authority, in case of a corporation, should be conferred by resolution. The person verifying should append his title to his signature, as attorney, agent, etc.

[edit] Obtaining and affixing the stamps.

The brewer buys stamps as he expects to require them, from the collector of his district, and can secure them in another district only if the collector of his own district cannot deliver them to him.

Stamps can he delivered by the collector only upon the written order of the brewer made in a certain form, of which blanks will be supplied by the collector as required.

It is essential to have on hand stamps for all kinds of packages that are expected to be used, as only one stamp must be used on any one package, unless it is bigger than a hogshead. It is not allowed to use two or more stamps of smaller denomination to make up the value of one of larger denomination, as two quarters for one half-barrel, etc.

The re-use of stamps, that is, the use of one stamp more than once, is prohibited absolutely, and there is no exception to this rule. If packages returned to the brewery should still have the stamps on them, the brewer must destroy such stamps, no matter how they came to remain on the package.

The law requires that when a keg or other vessel of beer is removed from the brewery or warehouse (except under permit as elsewhere explained) the brewer shall affix the stamp denoting the requisite amount of tax upon the spigot-hole, in the head of the package, which stamp shall be destroyed by driving through the same the faucet through which the liquor is to be withdrawn, or an air faucet of equal size, at the time the vessel is tapped, in case the vessel is tapped through the other spigot hole (of which there shall be but two, one in the head and one in the side). Furthermore, the brewer shall at the time of affixing such stamp cancel the same by writing or imprinting thereon the name of the person, firm or corporation by whom the liquor was made, or the initial letters thereof, and the date when canceled.

if a brewer sells at retail at the brewery he must affix and cancel the proper stamps on the vessels, and keep an account of the quantity so sold and the number and size of vessels in which it was contained and make a monthly sworn report thereof to the collector.

These provisions make it necessary that the stamps should be well secured to the vessels, and not easily removed therefrom except by intentional effort for that purpose. The following method of preparing and affixing them is therefore recommended:

Dissolve one pound of chloride of sodium (common salt) in two gallons of cold water; spread this over the backs of the sheets of stamps with a broad, thin brush, and then dry them. They are now ready to be affixed. In applying the stamp to the cask, first take liquid silicate of soda of medium density; rub it well into the irregularities of the surface of the wood with a brush, and apply the stamp quickly while the wood is quite wet. When the stamp is dry, a second coating of the silicate should be spread over the face of the stamp; and if the barrels are to be exposed to the action of the weather, or to be stored in damp places for considerable periods, the stamp should be secured by four tacks to prevent its peeling off.

In renewing the stamp upon a barrel used a second time, the tacks should be withdrawn and the stamp carefully scraped off.

[edit] Removal to warehouse.

In order to remove malt liquor from the brewery to a warehouse or depot or other place of storage, permits must be obtained from the collector of the district where the brewery is located, and the tax stamps need not be affixed until the liquor leaves such warehouse. Lager beer may be so removed in quantities not less than six barrels in one vessel, and ale or porter or other malt liquor, fifty barrels. The permits are required to be affixed to the vessels in which the liquor is removed.

Application for such permits is made on certain blanks prescribed by the Internal Revenue office, and when the permits are delivered, a receipt in certain form is given by the brewer.

The brewer, upon receiving the permits, will at once securely affix them to the heads of the barrels near the chime and immediately under the bung stave. At the time the permit is affixed he will cancel it by writing or stamping across the face thereof his name, the location of his brewery, and the date of the cancellation of the permit. As soon as the permits are affixed and within five days after their delivery to the brewer, he will notify the collector of the fact, in order that the collector may record the date of affixing, on the stubs of such permits retained in his office. Dates on these permits should be written or stamped with great distinctness. If the packages are too long on their way, they may be detained and the brewer required to prove absence of fraudulent intent.

If the warehouse is in another district the brewer must promptly notify the collector of the latter district of the receipt of the liquor at such warehouse, such collector having been previously notified of its removal by the collector of the district in which the brewery is located.

The permits must remain on the packages until they are removed from the warehouse and the tax stamps affixed, when the permits must be scraped off and destroyed. Tax stamps are obtained from the collector in whost district the warehouse is located. All liquor so removed to other collection districts is entered in their books and reported in the monthly returns.

[edit] Sour or damaged liquor.

If liquor has become sour or damaged so as to be incapable of use as a beverage, it may be sold for manufacturing purposes and removed from the brewery in vessels unlike those ordinarily used for fermented liquors, containing not less than one barrel each, and having the nature of thoir contents marked upon them without affixing the permit or stamp.

[edit] Bottling beer.

Beer cannot be bottled in the brewery. A separate bottling building must be provided which is separated from the brewery by a public thoroughfare and has no communication with the brewery. However, this bottling plant may be connected with the brewery by a pipe for the purpose of running the beer to be bottled through it. If there is no such pipe connection, the beer must be filled into stamped packages and taken across the road into the bottling department. Bottling fermented liquor from open and unstamped vessels is not permitted; neither is the addition of water, fermenting agents, extracts, etc., allowed previous to bottling. The steaming, washing and storage of bottles on brewery premises is not permitted.

If a brewer wants to run a pipe line from the brewery to his bottling plant for the purpose of running bottle beer through it, he must proceed in a certain prescribed way. He must give a supplemental notice to the collector in duplicate on blanks provided by the collector, containing among other things an estimate of how often beer will be thus removed to the bottling house. The bottling house must be just as distinct from the brewery as where the beer is removed in a stamped packages.

The brewer must construct a measuring cask or tank in the brewery for the bottle beer, admitting of ready measurement and having a capacity equal to the amount of liquor to be removed for bottling in twenty-four hours. More than one such cistern may be authorized by the collector, if necessary, to supply the bottling house for twenty-four hours, and none must have a capacity of less than ten barrels. The tank is required to be securely covered, and if an opening is desired, it must be so arranged that it can be securely locked. A glass gauge must be attached in order to observe the level of the liquor in the tank. Stop-cocks must be provided to control the flow into, and out of, the measuring tank, and must be capable of being locked. No such tank can be used until after it has been examined by a deputy collector and he has attached his certificate thereto. The vessel and its attachments may be examined at any time by Internal Revenue officers.

The pipe, or conduit, must be securely connected with the measuring tank in the brewery. No opening is permitted in the pipe line.

The measuring tank may, if preferred, be placed in the bottling house. In that case the pipe line which is to carry the beer to the bottling shop can be placed underground only by running it through a tunnel of sufficient size to admit the convenient passage through its entire length of the revenue officer, who is required to examine the pipe line. The pipe must be so placed as to admit of ready examination at any point. Each measuring tank must have a separate supply pipe.

Before a pipe connection to the bottle shop can be used, a plan and description of the plant in triplicate must be prepared on good paper or tracing linen, 15x20 inches in size, one to be posted in the brewery, one kept by the collector, and one to be sent to the Commissioner of Internal Revenue. This plan must show in detail the exact location of all vessels, conduits, casks or implements used in the transfer of the liquor: also the capacity of the measuring tank, the course of the pipe and the thoroughfares crossed by it, the boundary line of the brewery premises, and the nature of the business conducted in all buildings located within ten feet of the pipe line. Any alterations in any of the parts required to be shown must be displayed by a supplemental plan.

To avoid needless trouble and expense it is best always to submit such plans in advance to the collector of the district, who will examine and certify them, if found correct.

The stop-cock controlling the inflow of liquor into the measuring tank on the brewery premises, and the opening in the top of the tank, if any, are secured by padlocks, and the stop-cock controlling the outlet into the pipe by a seal lock. Locks and seals are supplied by the collector. If the measuring tank stands in the bottling house, the inflow cock is controlled by a seal lock as well as the outlet. These two cocks must never be unlocked at the same time, but either may be opened as suits the convenience of the brewer. When the brewer wants to send beer to the bottling house, he makes application to the collector or his proper deputy, on a form prescribed by the Internal Revenue office, stating the amount to be transferred, which must be enough to supply the bottling house for at least twenty-four hours, and never less than ten barrels at one time. Request is also made for the attendance of a deputy collector.

The deputy collector, after locking the supply pipe of the measuring tank in the brewery and the opening in the top, if any, noting the quantity in the tank and observing that the proper seal is in the lock at the junction with the pipe line, will remove the seal lock from the latter, enabling the brewer to open the stopcock. After the liquor desired to be sent to the bottling house has entered the pipe, the deputy collector closes the stop-cock and secures it by the lock, first inserting the proper seal. He then unlocks the supply cock of the tank and the opening in the top, if any, and leaves them open until the next lot of liquor is sent to the bottling house.

The brewer must then present to the deputy collector the number and value of tax stamps corresponding to the amount of liquor withdrawn from the tank, having previously written or printed on the margin of such stamps the name of the brewer, firm, or corporation, or the initials, and the date of the transfer of the liquor. The deputy collector cancels the stamps by a die or punch and transmits them to the collector of the district.

The brewer must report the amount of liquor transferred to the bottling house and the number and denominations of stamps used, in his monthly report, in a separate item.

Where the measuring tank is located upon the bottling premises, the stamps must be canceled upon the entire quantity of liquor in the cistern before any of it is withdrawn therefrom.

If it is necessary to connect any of the apparatus in the bottling house with the refrigerating machine or air pump in the brewery, the pipes making such connection must be exposed to view for their entire length and subject to ready examination by revenue officers at all times. All such additional appliances must be exhibited in the plans submitted to the collector.

[edit] Marking casks.

Every brewer must brand all his trade packages before removal from the brewery, with his or the firm's or corporation's name and place of manufacture.

If he purchases liquor from another brewer, he may, upon previous written notice to the collector in a form prescribed by the Internal Revenue office, furnish his own vessels branded as though for his own beer, and have them filled by the manufacturer, who must affix and cancel the proper stamps. The manufacturer enters such beer in his beer book and makes a special entry of it in his monthly return to the collector, as "sold at brewery at wholesale." The purchaser also enters it in his beer book, together with the stamps affixed by the manufacturer, and when the beer is sold, makes a footnote in his monthly report in the form prescribed by the department. These special entries are required to be made in red ink.

[edit] To carry on business at another place.

If by reason of accident by fire or flood, or the brewery under going repairs, or other cause which is sufficient in the opinion of the collector of the district, a brewer desires to carry on his business temporarily at another place in the same or an adjoining district, he must apply to the collector for a permit, which is issued for a certain time, and the brewer need not pay another special tax. Consent to such temporary change must be indorsed on the brewer's bond by his sureties.

[edit] Selling wort.

If a brewer sells unfcrmentcd wort to another brewer for the purpose of being used in producing fermentation or enlivening fermented liquors, he must obtain a permit for the removal of such wort from the collector of his district and remove such wort within the time specified and the regulations prescribed. The stamp tax is paid by the purchasing brewer on the finished liquor produced by the admixture of such wort. Brewers should, if possible, use for such purposes, vessels unlike those ordinarily used for fermented liquors, containing not less than one barrel each and having the nature of their contents marked upon them.

[edit] Penalties.

Failure to make correct entry and report of fermented liquors as required by law. or attempt to evade the payment of the tax on them, failure to do any of the things required by law to be done in this connection, or making false entries or reports is punishable by forfeiture of all the liquors made and all the vessels, utensils, and apparatus used, also by a fine of $500 to $1,000 and imprisonment for not to exceed one year.

Neglect to keep books as required by law, refusal to furnish the required amounts and duplicates, or refusal to allow the proper officer to examine the books, is punishable by a fine of $300.

Refusal or neglect to affix and cancel the tax stamps required by law, or the affixing of a false or fraudulent stamp, is punishable by a fine of $100 for each package and imprisonment up to one year.

Fermented liquor found after removal from the brewery or warehouse, except upon permit, without payment of the tax required, is liable to seizure and forfeiture. The absence of proper stamps in such cases is notice to all persons that the tax has not been paid, and is prima facie evidence of the non-payment thereof.

Where liquor is removed under permit and without stamps, the permits must be affixed, canceled and destroyed as prescribed by the Internal Revenue office, under the same penalties as provided as to stamps.

Withdrawing fermented liquor from any unstamped package for the purpose of bottling, or carrying on the business of bottling fermented liquor in any brewery, or premises having communication with the brewery, or any warehouse, except as provided for bottling houses, is punishable by fine of $500, and the property used is liable to forfeiture. The same penalties apply to the violation of any of the regulations in regard to bottling.

Anyone who removes, or connives at the removal of, fermented liquor through a pipe line without the payment of the tax, or who attempts to defraud the revenue in any manner in connection with such business, is liable to forfeiture of all the liquors made by and for him, and all vessels, utensils and apparatus used in making them.

Defacing or removing the marks branded on trade packages, except by the owner or authorized agent, is punishable by a fine of $50 for each package.

Refusal or neglect to affix and cancel the stamps required by law, and affixing a false or fraudulent stamp, is punishable by a fine of $100 for each package and imprisonment for not more than one year.

The removal, sale, receipt, or purchase of fermented liquor in an unstamped package, or package not having the proper permit, or having a false or fraudulent stamp or permit, with knowledge that it is such, or of a package on wliich a canceled stamp is used a second time, is punishable by fine of $100 and imprisonment for not more than one year.

Withdrawing fermented liquor from (or tapping) any package without destroying or defacing the stamp, or from an unstamped package, or a package fraudulently stamped, is punishable by a fine of $100 and imprisonment for not more than one year.

Selling, making or using any counterfeit stamp, permit or die for making counterfeit stamps or permits, or removing a stamp for the purpose of re-using, or re-using any stamp, or receiving, buying, selling or giving away, or having in one's possession any fraudulent stamp, is punishable by fine of $100 to $1,000 and imprisonment for from six months to three years.

Removing or defacing a stamp or permit on any package containing fermented liquor, except by the purchaser or owner or his agent, is punishable by fine of $50 for each package and creates a liability in damages to the owner.

[edit] Exporting fermented liquor in bond.

The system of allowing rebates of tax on beer exported has been abandoned. The present system provides for exporting in bond, the brewer giving a bond to the Collector of Internal Revenue providing for the payment of double the amount of tax on all liquor in regard to which the regulations are not observed. This bond must be for not less than double the amount of tax on the estimated quantity of liquor to be exported during three months, and in no case less than $1,000.

In case of direct exportation in original packages from the brewery, or transfer to a bottling plant for export, stamps with coupons are issued by the collector. The brewer affixes to each package directly over the spigot-hole, the export stamp with the requisite number of coupons, so that the last coupon on the stamp will correspond to the size of the package. Thus one barrel will have the stamp with six coupons attached. The end of the stamp not pasted on is fastened to the package by tacks. Where the liquor is transferred to a bottling establishment such stamps must be destroyed by driving a spigot or air faucet through at the time the liquor is drawn off. The stamps must be so affixed as to admit of a spigot being driven through without injury to the serial number and denomination of the attached coupons to be removed by the bottler.

If fermented liquor is to be conveyed to a bottling establishment by a pipe line, the brewer must notify the collector, who will send a deputy to supervise the transfer, which is made as where the beer is not intended for export. The brewer and bottler must each keep a memorandum of the quantity of liquor transferred with the date of transfer.

The collector issues export labels to the bottler in books of 200 each, the stubs being returned to the collector when the book has been used up. The liquor must be bottled not more than forty-eight hours after its arrival in the bottle shop, the bottler keeping a memorandum of each lot bottled, giving quantity received, name of brewer, number and size of packages with export stamps, date when packages were tapped and prices of export stamps removed, number and size of bottles, and number and contents of cases in which bottles have been placed with numbers of export labels.

In drawing from the original package the bottler must drive the faucet through which the liquor is drawn, or an air faucet, through the brewer's export stamp, and detach the undestroyed part of the export stamp from the package and forward it to the collector. Each lot of liquor must be kept separate, as it must be accounted for separately. The liquor must be cased for export within twenty-four hours and securely fastened, and each case have the export label affixed with the requisite number of coupons showing the quantity, in gallons, contained in each case. Where the quantity is not in even gallons, and the fractional part is less than one-half, it is excluded from the quantity represented in the export labels, the discrepancies thus arising being adjusted in the bottler's monthly statement to the collector.

On the first day of each month the brewer who has removed fermented liquor, and the bottler who has received such liquor, makes a monthly declaration, under oath, in duplicate to the collector as to such liquor so removed and received, the form of such decalaration [sic] being obtained from the collector. Each day's transactions are reported separately in the proper column.

Fermented liquor to be exported may be entered for export in any outward port or at any frontier port, or at an interior port for transshipment to an outward or frontier port, or when it is to go through a frontier port in sealed cars over bonded routes, it may be entered at any port from which such cars clear for export. In any case, the exporter must, six hours before shipment, file with the Collector of Customs (not the Collector of Internal Revenue) an export entry in the form to be obtained at the collector's office. This entry may be made by an agent having a power of attorney from the exporter, if the latter does not live at the place of entry. The exporter must also file with the Collector of Customs a bill of lading.

If the articles are entered at any port for exportation through another port, the exporter must state in his entry the routes over which they are to be shipped. In case of shipment through frontier ports in sealed cars, the exporter may apply to the collector of the port of entry to have the goods locked and sealed. In the latter case, a transportation manifest and through bill of lading must be filed.

If from any cause the required proofs cannot be furnished or regulations complied with application for relief must be made to the Collector of Internal Revenue who has cognizance of the facts.

[edit] Tonics, etc.

The war revenue law of 1898 provides for a tax on medicinal proprietary articles and preparations, among which are tonics, and all medicinal preparations or compounds which are held out or recommended to the public by the makers, vendors or proprietors as proprietary medicines or medicinal proprietary articles or preparations, or as remedies or specifics for any disease, diseases or affection whatever affecting the human or animal body. This tax is as follows: Where the retail price or value of the package is five cents or less, one-eighth of a cent; where the retail price or value is 5 to 10 cents, two-eighths of a cent; where the retail price or value is 10 to 15 cents, three-eighths of a cent; where the retail price or value is 15 to 25 cents, five-eighths of a cent, and for each additional twenty-five cents or fractional part thereof, five-eighths of a cent.

The law further provides in regard to such articles that this stamp tax shall apply to all medicinal articles . . . . which are . . . advertised on the package or otherwise as remedies or specifics for any ailment or as having any special claim to merit, or to any peculiar advantage in mode of preparation, quality, use or effect.

The Internal Revenue office holds malt extracts and similar preparations, which are advertised as tonics, or held out as having a tonic or other medicinal effect, to be subject to this tax, and imposes it upon the tonics and similar beverages sold by brewers in such a way as to create the impression that they are desirable for their medicinal properties. Where they are not so advertised or named, they are not subject to this tax.

A decision given in February, 1901, by the United States District Court at Kansas City, Mo., holds that an article taxed as beer cannot be taxed once more as a tonic, and the claim of a brewing company for rebate of the tax paid on a tonic manufactured by them was allowed. The question has not yet been finally determined, however, and for the present the ruling of the Internal Revenue office stands.

If tonics or preparations of this character are represented to the public as medicinal preparations, and are in fact medicinal preparations, and are so sold by druggists or other retailers in good faith, such druggists or retailers do not require a retail liquor dealer's license from the United States government. But if such compounds are sold as beverages, the druggists are subject to the regulations of retail liquor dealers, notwithstanding the fact that the compound may be used as a medicine and was so intended by the manufacturer. It follows that the mere addition of a medicinal drug does not of itself take the sale of the compound out of the regulations for retail liquor dealers.

[edit] What is intoxicating liquor?

There is a prevalent misapprehension as to the term "intoxicating" liquor or beverage, and the attitude of the United States government with reference thereto.

As far as the Internal Revenue taxes are concerned, it makes absolutely no difference whether a fermented beverage is intoxicating or not. It may contain 1, or 2, or 6 per cent of alcohol or any other amount. The question is only whether it is a malt liquor or fermented beverage. If so, it is liable to the stamp tax, and the dealers are liable to the wholesale or retail dealers' license fees, as the case may be, and tonics are subject to the additional stamp tax for medicinal preparations.

The question assumes an entirely different aspect with reference to local regulations, that is, state laws and municipal ordinances regulating, restricting, or prohibiting the liquor traffic. Here the question whether a beverage is intoxicating or not, is generally paramount. The matter depends on the wording of local laws.

As a rule, the question whether liquor is intoxicating or not, is a question of fact to be determined in court by the jury, or judge in the absence of a jury. In some cases beer is presumed to be intoxicating and need not be shown to be so, as in Indiana, Kansas, Minnesota, Massachusetts (?). In some instances, the percentage of alcohol that a beverage may contain without being intoxicating is fixed by law or ordinance at 2 per cent. In most cases, the intoxicating quality of the beverage is a matter of evidence in each case.

If a brewer wants to put on the market a "temperance beer" for sale in prohibition districts, the local laws of the particular state or district should be looked up.

[edit] Liquor laws of the states and territories.

[edit] Alabama.

There is no general local option law, but by special act the sale of liquor is prohibited in many localities, and elections on the question provided in others.

License fees under the general law are as follows: Retail selling on boats and railroad cars, $250; in places under 1,000 inhabitants, $150; between 1,000 and 3,000, $200; between 3,000 and 10,000, $275; more than 10,000, $325; dealers in lager beer only, one-fourth of the above rates; wholesale dealers, compounders and rectifiers, $200; distillers (not of fruit), $25; brewers, $100; bowling alleys, billiard tables, dice boxes, etc., all require license.

Fines up to $1,000 are imposed for selling to an apprentice without written consent of the master; to minors without consent of parent, guardian or physician; to intemperate or insane persons; for selling without license; selling within one mile of a church or a place of religious worship; permitting the use of premises for illegal sale; selling on Sunday or election day; making or selling adulterated liquors; employing minors to sell liquors.

[edit] Arizona.

Boards of trustees of cities, towns and villages have authority to license, regulate or prohibit the sale of liquor. Quarterly license fees are payable as follows: Selling in quantities of two gallons and upwards, where quarterly sales amount to $20,000 and upward, $125; sales of $12,000 to $20,000, fee $100; sales under $12,000, fee $75; in quantities of one pint to two quarts, $30: in quantities less than one gallon in cities, towns or villages of 800 and more population, $50; 200 to 800 population, $40; less than 200 population, $20; at wayside houses, $12; distilleries and breweries doing a business of $10,000 and upwards, $40; $5,000 to $10,000, fee $20; less than $5,000, fee $10. Local authorities may impose additional license fees.

Fines up to $300 are imposed for the following offenses: Selling to a common drunkard or minor; keeping open on Sundays; selling liquor without a license or refusing to exhibit license to proper officer on demand; selling to an Indian; permitting minors to remain in a place where liquors are sold; selling liquor without a license.

[edit] Arkansas.

High license and local option prevail in tins state. The question of license or no license is submitted at a general election and covers a period of two years. If a majority of the adult inhabitants, including females, within three miles of any schoolhouse, academy or institution of learning, shall petition the county court, such court may make an order prohibiting the sale of liquor for two years. Prohibition is also in force in some districts by special act of the legislature.

If license is voted, the license is issued by the county court in rural districts and by the municipal authorities in incorporated municipalities. License fees are: Retail, $500 county tax and $300 state tax; wholesale malt liquors, $50 state tax, and $100 county tax. Municipal licenses are in addition to state taxes. The licensee also pays two per cent of the taxes as collector's fees, and $2 for clerk's fees. He must give a bond of $2,000 to pay all damages caused by reason of liquor sold in his house, and all money lost by gaming on his premises. Debts for liquor cannot be recovered. Wines from grapes and other fruits sold by the maker are exempt.

Fines are imposed up to $500 for furnishing liquor to students in any incorporated institution of learning; selling liquor within one mile of a camp meeting, except by regularly licensed tavern keeper or grocer at their regular place of business; selling liquor on election day or Sunday; allowing minors to play games in any dramshop or saloon; selling to minors without the written consent of parent or guardian; minor purchasing liquor without informing the dealer of his or her minority; allowing gaming, quarreling, fighting or disorderly conduct; selling to a soldier of the United States army without consent of an officer; selling without license, except in original packages of not less than five gallons; selling liquor in prohibition districts; selling without a license; shipping C. O. D. without the label: "This package contains intoxicating liquors"; keeping a "blind tiger" or similar device; a member of a club purchasing liquor for the use of members.

Any person making wine from fruit grown by himself may sell it in quantities not less than one quart without a license, and licensed liquor dealers may sell wine, except in localities where the sale is prohibited by law.

[edit] California.

Under the constitution, any county, city, town or township may make and enforce within its limits all such local police, sanitary and other regulations as are not in conflict with general laws. There is no general law regulating the retail liquor traffic. Each community accordingly regulates the traffic to suit itself, subject to the following license fees for the sale of liquor in quantities not less than one quart (wholesale): Monthly sales of $100,000 or more, $50 per month; monthly sales of $75,000 to $100,000, $37.50 per month; and so on through eleven classes to monthly sales less than $1,250, $i per month.

There are fines provided up to $1,000 and in some cases imprisonment for the following offenses: Selling liquor within one and one-half miles from the grounds of any asylum for disabled volunteer soldiers or sailors, etc.; selling to a minor under 18 years or permitting him to visit a place where liquor is sold for the purpose of engaging in games of chance; furnishing liquor to a person addicted to the inordinate use of liquor after notice that the person is so addicted; selling anything but pure wine by that or similar names; allowing the sale of liquors in the state capitol; carrying on business without a license; selling to an habitual drunkard; fraudulently adulterating or diluting liquor; selling liquor to anyone under the age of 16; employing females in saloons; selling within one mile of a religious field meeting; selling liquor in any place of public amusement; selling at or within one mile (or two miles in one case) of certain public institutions; selling on election day. Selling to an Indian is made a felony.

The regulations of the traffic differ widely in different parts of the state. In the city of San Francisco a retail dealer is licensed by the board of police commissioners and if they are not favorably disposed he must get the written recommendation of twelve citizens owning real estate in the block or square where the business is to be carried on. Dealers selling $15,000 worth and over per quarter pay $41 per quarter; those selling less, pay $21. Physicians and druggists do not require a license, but must not sell by the glass or to be consumed on the premises.

Bar rooms must be closed from midnight to 6 a. m. Liquor must not be sold to minors under 18 years, and minors must not enter saloons upon penalty of $100 to $300 fine. Public drunkenness is a misdemeanor. Any violation of the regulations is made a misdemeanor.

[edit] Colorado.

This state has a general license law, the fees being fixed at not less than $600 a year in cities, $500 in towns and $300 elsewhere; one-half this amount may be required for a license to sell malt liquor only. Licenses arc issued by the municipal authorities of cities and towns, elsewhere by the county commissioners. The authorities may license, regulate or prohibit the liquor traffic. The cities of Colorado Springs and Greeley are under prohibition by virtue of covenants in the deeds from the original proprietors of the sites. Licensees must give a bond of $2,000. Liquor dealers are liable in damages for injuries from selling liquor producing intoxication only in the case of selling to drunkards after notice not to do so.

Fines up to $1,000 are provided for the following offenses: Selling adulterated liquor, or liquor branded or marked otherwise than to indicate its true character; importing into the state any adulterated liquor, or offering for sale any liquor, unless the package shows the name and address of the manufacturer; keeping open on Sunday or election day; selling without a license; selling to an Indian; to an habitual drunkard, knowing him to be such: to United States soldiers or state militia, within three miles of a camp of the latter; allowing minors around the place or selling to them, unless accompanied by parent or guardian; selling within a mile of a worshipping congregation, except at regular places; selling within five miles of any camp or assembly engaged in the construction or repair of a railroad, canal, reservoir, public work, etc., except in municipalities that have been established six months prior to the beginning of such work; keeping a saloon into which any female is allowed to enter; keeping open from midnight to 6 a. m.

[edit] Connecticut.

License and local option prevails. Each town votes whether to have license or not. If it decides to have license, a board of three county commissioners issues the licenses. Application for a license is in writing, indorsed by five legal voters and taxpayers, none of whom is a licenscholder or applicant, or indorser on any other application for license. The application is published for two weeks, and any citizen may file objections. The applicant is required to show that he is a suitable person. If the license is granted the applicant must supply a bond with a surety, who is not a liquor dealer, in the sum of $300. No surety can go on more than one bond. If the licensee proves an unsuitable person or violates the law, the commissioners may revoke the license. A licensee convicted of a violation of the law forfeits his license and cannot take another for a year. The license fee to sell liquor is $100 to $500. Druggists may use liquor in prescriptions and sell them on the prescription of a practicing physician, but no druggist may sell liquor to be drunk on the premises. The law prohibits sales of liquor on Sunday, on election day, after midnight, to minors, to intoxicated persons, to habitual drunkards, to a man after notice from his wife not to sell to him, or to a woman after similar notice from her husband. Search and seizure of liquors unlawfully kept is provided for, also civil liability in case of injury by intoxicated persons.

[edit] Delaware.

Licenses are issued by the clerk of the peace, on approval of the application by the court of general sessions, the application having been previously filed with a certificate of twelve (in Wilmington, twenty-four) citizens, and published three times in two newspapers. Any retailer or druggist of good character, whose stock is of the value of $500, may be licensed. Druggist must sell in quantities not greater than a quart; other traders, half a gallon. No liquor must be sold on Sunday or election day, or to minors, insane persons or drunkards. Penalties are $50 to $100 for the first offense; forfeiture and disqualification for two years on second offense. Licenses are not personal, but restricted to certain premises of which the applicant is the owner. Judgments for violation of the law form liens on the premises. Druggist limited to sales of $75 a year. All manufactured liquors pay a tax of 10 cents a gallon. Relatives of known drunkards may recover actual and exemplary damages from persons selling them liquor, in case of accident. License fees are: In towns over 10,000 inhabitants, $300; elsewhere, $200; druggists, $20; retailers of merchandise, $100. No blinds, screens or frosted glass are allowed under penalties of $50 to $100.

[edit] District of Columbia.

Licenses are issued by an excise board of three commissioners. Applicants must be 21 years of age and never have been convicted of a violation of the liquor laws or of gambling. In the cities of Washington and Georgetown the application must have the written permission of a majority of the residents and owners of real estate on the side of the square on which the proposed bar room is to be placed, and if on a corner, a majority on both streets must approve. Outside of these cities consent must be had of a majority of residents and owners within 250 feet on each side.

Hotels having 20 chambers for guests need not make annual application for renewal of license, but during good behavior pay only the fee. Minors under 16 years must not be served or employed on licensed premises. Sale of liquor is prohibited on Sunday and from 12 to 4 a. m. Fee for wholesale license is $250, for a bar room, $500. Druggists may sell only upon prescription.

Penalties for selling without a license are: First offense, $250 to $800, with or without imprisonment for two to six months; second offense, the same fines, with imprisonment from three to twelve months.

For violation of conditions of license the penalties are: First offense, fine of $50 to $200, and for every subsequent offense, 25 per cent of the previous fine added, or imprisonment for six months, or until the fine is paid. No license can be granted after a second conviction. Penalty for aiding or abetting any violation of a license is a fine of $50 to $100, or imprisonment for one month. No place can be licensed within 400 feet of a schoolhouse or church.

[edit] Florida.

License, with local option, is the law. Local option elections are held in election districts. Where the sale of liquor is permitted, licenses are issued by city and town councils. Before obtaining a license a permit must be obtained from the board of county commissioners. There are fines of $50 to $500 for selling from 6 p. m. preceding an election day until 6 a. m. the day after, selling without a license or permit, selling in a prohibition district, to a minor or an intoxicated person, within five miles of any religious camp-ground except in incorporated cities or towns by regular dealers, selling on Sunday, and selling any unwholesome drink.

[edit] Georgia.

High license and local option prevails. Where, by vote, the sale of liquor is not prohibited, the general state 1aw regulating the traffic applies. Licenses are granted or refused by the ordinary of the county. The licensee takes an oath not to sell to a minor without consent of parent or guardian, and gives a bond of $500 to keep an orderly house. The county retail license fee is $25. Liquors are inspected by an officer appointed by the ordinary. Selling without license, on Sunday, and the usual run of offenses, are prohibited. Where, in prohibition districts, the sale of certain kinds of wine is permitted, dealers in such wine, who are not manufacturers, pay a license fee of $1,000, and such wines are sold in quantities not less than one quart, and not to be drunk on the premises. The sale of liquor within three miles of any church or schoolhouse is prohibited, except in incorporated towns and cities, and except for domestic wines, for physicians and for manufacturers, selling to authorized dealers in packages of not less than 40 gallons.

A local option election is held on the written request of 10 per cent of the voters of a county, not oftener than every two years, and must be a separate election, not to be held within one month of any general election. Cider and domestic wines, and wine for sacramental use, and pure alcohol, sold by druggists for useful purposes, are generally excepted.

License fees vary greatly. The city of Atlanta has three licenses: One wholesale, for the sale of liquors of all kinds in quantities of one gallon or more, $25; retail, for consumption on the premises, $1.000; retail, for malt liquors only, $250. The fee may be as high as $2,000 for a retail license.

The licensee gives a bond of $2,000. Licensed premises must be closed from 10 p. m. till 5 a. m. No obstructions to view from the street are allowed. Conviction of offense against the license law works a forfeiture of the license. Penalty for drunkenness is a fine up to $100 or imprisonment for 30 days, or both.

There is a dispensary law in existence, which, however, has been adopted only in the city of Athens.

[edit] Idaho.

High license is the law of this state. The county authorities have power to issue licenses after a bond for $1,000 has been furnished to keep an orderly house, obey the law and pay all fines and damages. Incorporated cities and towns may impose additional license fees and conditions. Any town or city which cast 150 votes for governor at the last preceding election must require $500 license; other places, $300. Bona fide hotels, three miles outside cities, towns or villages, pay only $100. Licenses for liquor, not to be drunk on the premises, are $200. The mayor and common council of Boise City have power to license and tax the retail trade. Damages may be recovered from liquor dealers for selling to habitual drunkards or minors, after notice not to do so. Druggists may sell liquor on the written prescription of a physician, and may sell wine for sacramental purposes, and alcohol for mechanical and scientific purposes, without a license.

Fines up to $500 are imposed for keeping open on the day of any general election; selling liquor to a minor; druggist selling liquor to be drunk on the premises; keeping a disorderly house; selling to an intoxicated person; selling without a license; selling to an habitual drunkard, after notice from justice of the peace or judge of probate not to furnish liquor to such person; selling to an Indian; fraudulently adulterating or diluting liquor; selling liquors within one mile of any religious meeting.

[edit] Illinois.

License and local option prevails. A vote on the question of license or no license must be taken upon the request of a majority of the voters in any district or municipality. If license is favored by the vote, city councils and boards of trustees in towns and villages have power to regulate and prohibit the liquor traffic. The license fee is not less than $500; for selling malt liquors only it is $150. Outside of cities and villages licenses are issued by the county board, who cannot, however, issue any for places within two miles of any incorporated city, town or village, the authorities of which have the power to regulate the liquor traffic. Druggists may receive permits to sell for medicinal, mechanical, sacramental and chemical purposes only.

A dramshop is defined as a place where liquors are retailed in quantities of less than one gallon.

In the city of Chicago, by special provision, licenses are granted by the mayor to persons of good character who give bond in $500, with two sureties, to comply with all city ordinances. Places must be closed from 12 to 5 a. m. The license may be revoked by the mayor for violation of ordinances or conditions of bond. Licenses are payable in quarterly instalments.

Fines of $5 to $100 are provided: For selling liquors within two miles of any agricultural, horticultural or mechanical fair, or within one mile of religious camp-meeting; for keeping open on Sunday; for selling without a license; for selling to minors without written order of parent, guardian or family physician, or to habitual drunkards. All acts forbidden by law, when no other penalty is imposed, are made misdemeanors, punishable by fine up to $100.

Liquor sellers are liable in damages for any injury anyone may sustain in person, property or means of support by reason of the sale or giving away of intoxicating liquor.

[edit] Indiana.

High license and a modified form of local option prevails. Petitions for licenses must be signed by a majority of the voters in the township or ward, and a bond of $3,000 given, with the penalty of forfeiture of the license for violation of the act, and disqualification for five years. A remonstrant against a license has the right of appeal from the grant of a license. In cities of more than 35,000 inhabitants licenses are granted by the common councils; elsewhere by the county boards. The state fees are: For selling liquors, $100; for selling vinous and malt liquors, $50. Cities may charge up to $250 additional; incorporated towns up to $50 additional. The licensing power extends four miles from the corporate limits. Places where intoxicating liquors are sold in violation of law may be abated as public nuisances. The licensee must give bond in $2,000 to secure the payment of fines and civil damages.

Fines of $10 to $500 are provided for adulterating wine, grape juice or intoxicating liquor, or selling such adulterated articles; for using any active poison in the manufacture of liquors, or selling liquors so prepared; for selling to an intoxicated person, or one in the habit of getting intoxicated, after written notice of such fact from any citizen of the place where such person resides; for selling to minors; for keeping a disorderly house; for selling on Sunday, legal holidays, election day, or between 11 p. m. and 5 a. m.; for a druggist selling liquor otherwise than on a physician's prescription; for selling liquor in booths, etc., within one mile of religious gathering or agricultural fair, not to apply to regular dealers at their usual place of business. Common councils may impose fines up to $500 for any violation of an ordinance, and may tax breweries and distilleries and their depots or agencies.

The so-called Nicholson law provides fines of $10 to $100 for violating any of the following provisions: Liquor selling in quantities of less than one quart must be carried on in a room separate from any other business; no amusements, music, etc., are permitted, no screens are allowed. The room must be locked during hours when liquor selling is prohibited, and all persons excluded therefrom. It must be situated on the ground floor or basement fronting the street, and so arranged that the whole of the room is in view from the street. Minors are not allowed to loiter in saloon, and no liquor must be sold to them. If a remonstrance in writing is filed, signed by a majority of the legal voters of any township or ward, against the retail sale of liquor by any applicant for a license, the board of county commissioners are prohibited from granting a license to such persons for two years from the filing of such remonstrance.

[edit] Indian Territory.

The introduction of spirituous liquors or wine, except such supplies as may be necessary for the United States troops, under the direction of the War Department, is prohibited; also the selling to an Indian. Officers of the Indian service and commanders of military posts may seize any liquors introduced. The penalty for violation is imprisonment up to two years and a fine up to $300.

[edit] Iowa.

The manufacture and sale of any intoxicating liquor, or keeping the same for sale as a beverage is prohibited by the constitution. This prohibition is enforced by a number of acts of the legislature.

The so-called Mulct Law provides for a tax of $600 a year upon persons other than pharmacists holding permits, who engage in selling liquor. In any city of 5,000 inhabitants or over, after a written statement of consent signed by a majority of the voters in the city shall have been-filed with the county auditor, the tax may be paid quarterly in advance, and such payment shall be a bar to proceedings under the statute prohibiting the liquor traffic upon the following conditions:

The taxpayer must file with the county auditor a copy of a resolution passed by the city council, consenting to the sale of liquor, and a written statement of consent from all freeholders owning property within 50 feet of the premises where the business is to be carried on, no such business to be conducted within 300 feet of any church or schoolhouse. The taxpayer must file a bond. Business must be carried on in a single room, with but one entrance or exit opening upon a public business street; the room must have the bar in plain sight from the street, it must have no furniture except behind the bar; the names of all employes must be filed with the county auditor. The place must be conducted in a quiet and orderly manner, there must be no gambling, music, dancing or other forms of entertainment in the room or in any adjoining room or building, if controlled by the same party. There must be no obscene or impure decorations, no females must be employed. The place must be kept closed between 10 p. m. and 5 a. m., also on Sundays, election days or legal holidays. Minors, drunkards, or intoxicated persons must not be allowed in the place and no liquor be sold to them or to any person who has taken any of the recognized cures for drunkenness. Liquor must not be sold to any one after notice from relative or guardian. The liquor dealer must report his place to the county auditor if it has not been listed for taxation.

If these conditions are violated, the bar to proceedings under the prohibitory laws ceases to operate, if the city council or town trustees direct it, or a petition signed by a majority of the voters request it.

In order to bring cities and towns of less than 5,000 inhabitants within this act, it is necessary, in addition to all the above matters, to file with the county auditor a written statement of consent signed by 65 per cent of the voters in the county and outside the limits of the cities having a population of 5,000 and over.

Cities and towns have power to collect additional taxes of the same character and to regulate the liquor traffic.

The law is not to be construed as legalizing the liquor traffic, nor the tax to be construed as a license, nor to protect the violators of prohibitory laws from any penalties except that certain penalties are suspended upon the conditions above enumerated.

The so-called Manufacturers' Law permits the manufacture of intoxicating liquors in communities which have adopted the Mulct Law, provided that a written statement of consent is obtained from one-half the voters in cities and towns having a population of over 5,000, and from 65 per cent of the voters in other communities.

There are fines up to $1,000 for selling within 160 rods of any agricultural fair; manufacturing or selling liquor of any kind except as above outlined; selling to a minor, intoxicated person or one in the habit of becoming intoxicated; carriers transporting liquor without certificate of the county auditor that the consignee is authorized to sell liquor; selling on election days or within two miles of the limits of any municipal corporation; druggist selling liquor as a beverage; selling within three miles of the state agricultural college; or within one mile of a religious field meeting; adulterating liquors or selling adulterated liquors; selling to an Indian or an intoxicated person; keeping a club room with liquor for members or others.

Druggists may obtain permits to sell for pharmaceutical or medicinal, sacramental or chemical purposes.

Buildings where liquor is unlawfully sold are declared nuisances and may be abated; all movable property in them is to be seized and sold.

[edit] Kansas.

Constitutional prohibition of the manufacture and sale of intoxicating liquors, except for medicinal, scientific and mechanical purposes, is the fundamental law. The laws that have been enacted in regard to the matter contain but a long list of penalties for violations or evasions of the organic law.

Druggists can obtain permits to sell liquor from the probate judge of the county for a fee of $5. They can sell only on prescription or upon the purchaser's affidavit setting forth the purpose for which the liquor is required. The affidavits are kept on file and delivered to the probate court. Druggists are fined $100 to $500 for violating any one of numerous regulations with which the sale of liquor by them is surrounded.

The manufacture of liquors for medicinal, scientific or mechanical purposes is allowed upon permit issued by the probate judge, to be sold only in the original package. A person may make wine or cider from fruit grown by himself and for his own use, and wine may be sold for communion purposes.

All places where liquor is unlawfully sold are declared common nuisances and may be summarily suppressed.

Fines are provided for selling or giving away liquor under a great many different circumstances. Physicians are fined for prescribing or administering liquor, except in case of actual need, or for the purpose of enabling any person to evade any provision of law.

[edit] Kentucky.

High license and local option prevails. Elections are held in any county, city, town, district or precinct, upon the petition of 25 per cent of the voters, to decide whether or not any intoxicating liquor shall be sold, not oftener than once in three years. Where no license is voted, this does not prohibit manufacturers or wholesale dealers selling in good faith and in the usual course of trade, in quantities not less than five gallons, not to be drunk on the premises. Licenses may be imposed by the municipal authorities on distillers, brewers and wholesale dealers, besides retailers.

License fees, outside of incorporated cities and towns, are: To keep a tavern, with privilege of selling malt liquors, $50; the same, with retailing spirituous and vinous liquors, $100; the same, with retailing spirituous, vinous and malt liquors, $150; to retail malt liquors, $50; to retail spirituous and vinous liquors, $100; to retail spirituous, vinous and malt liquors, $150; to distillers, at their place of business, not less than one quart, not to be drunk on the premises, $75; manufacturers of vinous liquors and peach and apple brandy, $25; merchants, to retail in quantities not less than one gallon, not to be drunk on the premises, $75; druggists, in quantities not less than one quart, not to be drunk on the premises, and on prescription for medicinal purposes in less quantities, $50. Retail licenses in cities of the first class, $150 to $1,060; in cities of the second class, $50 to $150; in cities of the third, fourth and fifth classes, $250 to $1,000; in cities of the sixth class, $150 to $500. Outside of cities and incorporated towns the county board issues licenses.

Fines up to $500 are imposed for adulterating anything intended for drink; keeping open on Sunday or election day; selling without a license; selling within one mile of a place of divine worship; selling to a minor without written directions from parent or guardian; selling to an inebriated person; selling in a room where pool-tables, etc., are kept; knowingly selling liquors adulterated with any injurious drug or chemical preparation; druggists failing to keep register as required, or selling otherwise than on prescription; selling from a temporary place within two miles of any militia encampment; violations of city ordinances; allowing gaming; keeping a disorderly house. Municipal authorities have power to regulate the traffic and impose other fines.

Special provisions are made for regulating distilleries.

[edit] Louisiana.

The liquor traffic is taxed in accordance with the extent and character of the business. Besides a retail license, which must be not less than $100 per annum, taxes are levied on the business of distilling and rectifying alcoholic or malt liquors, brewing ale, beer, porter, or other malt liquors, according to the gross annual receipts. There are twenty classes, the tax being graded accordingly. Where the gross annual receipts are $2,250,000 or more, the tax is $3,000; for $2,000,000 or more, $2,500, and so on by different stages to the twentieth class, which comprises houses with gross annual receipts less than $15,000, on which the tax is $15. For every business of bar room, cabaret, coffee-house, cafe, beer saloon, liquor exchange, drinking saloon, grogshop, beerhouse, beer garden, or other place where anything to be drunk on the premises is sold, the license is based on the gross annual receipts, as follows: Receipts, $50,000 or more, fee $1,500; thence down to $100 for receipts of $3,000 to $5,000. Municipal and parochial authorities may impose fees and equitable graded licenses.

The following offenses are punishable by fines up to $1,000: Selling liquor on election day; keeping a disorderly house; selling to persons under 21 years, unless emancipated, or upon order of parent or tutor; selling to habitual drunkard, after proper notice that he is an inebriate; employing any female; physician prescribing with intent to evade the law; for selling liquor on Sunday; selling without a license; not posting the license in a conspicuous place.

Concert saloons require the consent of a majority of the property holders and residents within a radius of 300 feet from the front door, and must not keep open from 5 a. m. to 6 p. m. Hotels and boarding houses may furnish wine for table use on Sunday.

Police juries of the parishes, the municipal authorities of the several towns and cities, and the city council of New Orleans have exclusive power to regulate or prohibit intoxicating liquors and to grant or withhold licenses according as a majority of the voters may determine by ballot, elections to be held on this question whenever deemed necessary by the municipal authorities, not oftener than once a year.

[edit] Maine.

A prohibition state. A constitutional amendment authorizes the governor and council to appoint a commissioner to furnish municipal officers of towns with pure liquors, to be kept and sold for medicinal, mechanical and manufacturing purposes. Prices are to be at a profit of 6 per cent above cost. The municipal officers are allowed to buy liquor from no one but the commissioner or persons to whom he has sold. The commissioner is required to keep a record of the towns to which liquors are sold, the persons buying, the kind, quantity and prices. The municipalities appoint agents for the sale of liquor in their respective towns, who also keep full records. The manufacture of liquors, except cider, is prohibited under penalty of $1,000. No liquor is allowed to be sold, except through the agencies, and fines are provided for officials violating the law. Places where unlawful sales take place are declared public nuisances, liquor unlawfully kept may be confiscated and the person keeping it imprisoned and fined $100.

Fine of $5 to $20 for selling or giving liquor to an Indian; for unlawfully keeping or selling liquor and keeping resorts for tippling, $100 to $1,000; for soliciting or taking an order for the sale or delivery of liquors, $20 to $500; for bringing into, or transporting within the state liquor to be sold unlawfully, $50 to $100; carriers transporting liquor, up to $200; for selling liquor in violation of law, $50 for first offense and $200 for every subsequent offense; for being a common seller of liquors, $100 for first, and $200 for subsequent, offenses; for selling unwholesome drink or adulterating, up to $1,000; for offenses "for which no punishment is provided by statute," up to $500; for advertising sale, or keeping for sale, of liquor, $20.

[edit] Maryland.

No general law prevails, different localities being legislated for separately. In a general way the prevailing system is one of license.

An act for the city of Baltimore provides for a licensing board of three commissioners, appointed by the governor. License may be granted to any citizen of temperate habits and good moral character. The application must be supported by ten voters in the ward, published and publicly heard, if opposed, after which the vote of the commissioners on the question must be recorded.

The board is bound to refuse a license if the place is not necessary for the accommodation of the public or the applicant is not a fit person. Violation of a state law relating to the sale of liquor is required to be followed by revocation of the license. The fee is $250 for hotels, restaurants, grocers, distillers, brewers or wholesale dealers, one-quarter going to the state, the balance to the city. Sale of liquor is prohibited on election day and Sunday, except to guests in hotels, also between the hours of midnight and 5 a. m. Druggists may sell upon written prescription and must keep a record of sales.

Penalties for selling liquor without a license, $500 to $5,000, or imprisonment for three to twelve months; for violation of law or conditions of a license, fine of $100 to $500; for a second offense the license is revoked and a fine of $500 to $1,000 imposed, and the offender may also be punished by imprisonment for three to twelve months.

[edit] Massachusetts.

A general license law, coupled with local option, prevails. The question of license or no license is submitted to a vote in each city or town annually. If the vote is in the negative, no license can be granted, except to druggists for medicinal purposes. There are six classes of licenses, each valid for a year: (i) To sell liquor of any kind to be drunk on the premises, minimum fee, $1,000; (2) malt liquors, ciders and light wines containing not to exceed 15 per cent of alcohol, to be drunk on the premises, minimum fee, $250; (3) malt liquors and ciders, to be drunk on the premises, minimum fee, $250; (4) liquors of any kind, not to be drunk on the premises, minimum fee, $300; (5) malt liquors, ciders or light wines, not to be drunk on the premises, minimum fee, $150; (6) druggists, for any kind of liquor for medicinal, mechanical and chemical purposes only, upon certificate of the purchaser, fee, $1. No sales are allowed from midnight to 6 a. m. or on Sunday, except by innkeepers; liquors must be good and unadulterated; no liquor must be sold to drunkards, intoxicated persons or minors; no disturbance of the peace, indecency or illegal gaming is allowed on the premises. Where liquors are sold, not to be drunk on the premises, no public bar shall be kept, and a license as innkeeper or common victualer must be obtained. A bond of $1,000 is required. Penalties for violation of the conditions of licenses are $50 to $500, or imprisonment for one to six months, or both, besides forfeiture of license and prohibition from securing another for one year. Fines are provided for selling to minors, etc. Licensing officers may enter licence premises at any time to observe the conduct of business, or obtain samples for analysis. A state inspector and assayer of liquors is to analyze all samples sent to him by the proper authorities. Search for liquors unlawfully kept, and their seizure, when found, is provided for, also the arrest and detention of intoxicated persons until they disclose the places where they obtained the liquor.

Screens or other obstructions of view of the interior of a place where liquor is sold are prohibited.

Fines for violating any provision of a license, $50 to $500.

Special club licenses for a fee of $50 to $500 may be issued in towns where liquor licenses are granted. Elsewhere such clubs are to be deemed common nuisances, and fines of $50 to $100, for keeping them, are assessed.

Intoxicating liquor means all beverages containing more than 1 per cent of alcohol.

No licenses of the first three classes shall be issued for a place on the same street within 400 feet of a public school.

Additional fines: Fifty to $100 for common victualer keeping open between 12 and 5 a. m.; $50 for dispensing liquors on election day, except innkeepers may sell to duly registered guests; $50 to $100 for selling liquor under the first three licenses on legal holidays, or election day; for selling liquor to be drunk on premises, employing anyone under 18 years of age.

The number of places licensed under the first five classes shall not exceed one for each 1,000 of population, except in Boston, where the ratio may be one to 500. Towns having an increased population in summer may grant special licenses, in force from June 1 to October 1, at the ratio of one to 500, based on an enumeration in June.

[edit] Michigan.

License and local option is the law. The board of supervisors of a county must order an election on the question of prohibiting the liquor traffic, not oftener than every two years, upon the petition of one-fourth of the electors of the county, and if the vote is in favor of prohibition, the board must issue an order accordingly.

Where the sale of liquor is permitted, license fees are imposed as follows: For retailing all kinds of liquor, $500; for malt liquor only, wholesale and retail, $300; for spirituous liquors, wholesale, $500; for the same, wholesale and retail, $800; for brewers, $65; for manufacturing spirituous liquors, $800. Retailing means selling by the drink, in quantities of three gallons or less, or one dozen quart bottles or less. Druggists may sell without license for chemical, scientific, medicinal, mechanical or sacramental purposes.

The sale of liquor in places of amusement is prohibited. Fines up to $500 are assessed for selling liquor to inmates of the soldiers' home; for selling to drunkards, tipplers or disorderly persons; for selling to minors, except for medicinal or mechanical purposes, without the written order of parent or guardian, to a drunken person, to a person in the habit of getting intoxicated, to an Indian, or a person of Indian descent, to anyone, when forbidden to do so in writing by the husband, parent, wife, child, guardian, employer, supervisor, mayor, director of the poor, supervisor or alderman, etc.; to any person to be used as a beverage, or to be drunk on the premises; for any violation of the liquor law not otherwise provided for; to sell to students at any public or private institution of learning, or allow them to play billiards or games of chance in a place where liquor is sold; for allowing a minor to visit or remain in a room where liquors are sold, unaccompanied by his father or guardian; for keeping open on Sunday, on election days, on legal holidays, and until 7 a. m. the day after, between the hours of 9 p. m. and 7 a. m.. except in cities and incorporated villages the time of keeping open may be extended to 11 p. m.; for obstructing the view of the interior of premises where liquor is sold during the time when such places are required to be closed; for selling liquor at summer homes, camp-meetings, etc.

The adulteration of liquors with any articles poisonous or injurious to health or knowingly selling such liquor, as well as selling liquor from any barrel, etc., not branded with the name of the manufacturer and with the words, "Pure and without drugs or poison" is prohibited. Violations are punishable by fine of $50 to $500, as is also the "manufacturing, brewing, distilling, selling or having or offering for sale, any liquors containing any substance not normal or healthful, or deleterious or detrimental to health."

The usual civil liability is imposed by statute on liquor dealers for any injuries resulting from the intoxication of a person, and the dealer's bond of $3,000 to $6,000 is available to secure such damages, as well as fines for violations of the law.

[edit] Minnesota.

High license and local option prevails. Local option is provided for villages and for counties, but not for cities. A vote is taken on the petition of ten or more voters at the next ensuing annual election. If license is favored, the general license law becomes applicable, otherwise the sale of liquor is prohibited.

Applications for license are published and objections to them heard by the village, county or city authorities, and if the applicant has violated any liquor law within a year, the license must be refused. The licensee gives a bond of $2,000. City councils have power to tax, license and regulate breweries and distilleries.

The license fees are $1,000 or upwards, as the city council may prescribe, in cities of 10,000 and upwards; elsewhere $500 or upwards. Druggists may sell on medical prescription without license. Physicians who prescribe to evade the law are subject to fine. All places where liquor is sold must be closed from 11 p. m. to 5 a. m., except hotels. Violation of this rule is followed by forfeiture of the license, and fine. The licensing authorities may revoke the license for violation of any of the liquor laws or conditions of the license. If a license is revoked for selling to a minor or drunkard after notice not to sell, the offender is disqualified for five years from holding a license. In other cases, revocation disqualifies for one year. Conviction of selling to a minor, to an habitual drunkard or intemperate person after notice forfeits the license. All convictions of violations of the license law are certified by the court to the licensing authorities. No license shall be issued within 1,500 feet of any public school in localities outside of incorporated cities, villages and boroughs.

Penalties are up to $300 for keeping open on election day; for selling at retail without license or off the premises described in the license; selling to a minor; to a student at any institution of learning; to an habitual drunkard or intemperate drinker, or an intoxicated person; keeping open on Sunday; selling to Indians; selling in the state capitol grounds during sessions of the legislature; selling within one mile of the state fair grounds, or within half a mile of Hamline University, or one mile of the University of Minnesota, or two miles of a religious meeting, except regular licensees; selling between 11 p. m. and 5 a. m.; for allowing any game except billiards and pool or allowing minors to play at dice, cards, billiards or pool; selling without a license; operating a "blind pig" or "hole in the wall;" for druggist allowing liquor to be drunk on the premises; for selling liquor in a prohibition district.

In the city of Minneapolis the so-called "patrol limit act" prevails. It limits licensed places to a certain territory, which is practically the business portion of the city, and applies equally to hotels as to dramshops.

[edit] Mississippi.

License and local option prevails. Elections on the questions of prohibiting the liquor traffic may be held not oftener than every two years. No retail license shall be granted in any supervisor's district, city, town, or village if the majority of the voters have petitioned the authorities not to grant such license, within twelve months after such petition is presented. Where license is permitted, the corporate authorities of cities, towns and villages may grant licenses for the sum of $600 to $2,500. Outside of such municipalities the boards of county supervisors issue licenses for a fee of not less than $600. Besides, the following taxes are imposed by the state: Bottling establishments $20, breweries $150, dealers in hop tea, hoppenweis and similar drinks $25; dealers in vinous or spiritous liquors in quantities of 1 to 5 gallons, $300; the same in quantities of 5 gallons or more. $100; wholesale liquor dealers in cities of 5,OOO or more inhabitants, $100; the same in cities of 2,000 to 5,000, $50; the same elsewhere, $25; distilleries, $50. Retailers may sell at wholesale. In the Yazoo-Mississippi delta district retail dealers pay $100; bottlers $10.

Fines up to $1,000 are imposed for selling liquor within two miles of any place of religious worship except regular licensed dealers at their regular places of business; keeping open on Sunday or election day; selling without license; keeping disorderly house; allowing gaming; selling to intoxicated persons; to persons in the habit of getting intoxicated; to Indians and to minors; landlords allowing tenants to sell unlawfully; selling in prohibition districts; selling at places of amusement or public assemblages; putting up screens or other devices to conceal the interior of the place; selling within five miles of the state university.

Any person may sell wine made of grapes grown by himself in any quantity not less than one gallon, at the residence or vineyard of the seller, to a sober person who is not in the habit of becoming intoxicated, without license, but this does not apply where an election has resulted against the sale of liquor.

[edit] Missouri.

High license and local option is the prevailing system. An election to decide whether or not liquor shall be sold must be held upon the application of one-tenth of the voters in any incorporated city or town with a population of more than 2,500, or a like proportion in a county exclusive of such cities or towns. The election must not be held within three months of any other. If the vote is against liquor, the sale of it is prohibited under penalties of $300 to $1,000 fines or imprisonment for 6 to 12 months, or both. An exception is made in favor of wine for the sacrament and alcohol for medicinal, mechanical, artistic, and scientific purposes. A local option election cannot be held oftener than once in four years.

Where liquor is allowed to be sold the retail limit is three gallons, and liquor dealers must have licenses. Application for a license is made to the county court and must be supported in a city or town of 2.500 or over by a majority of the taxpayers in the same block, elsewhere by a majority of the taxpayers in the city, town or township and also on the block. The petition must be renewed every year. The court may grant or refuse the license, and if the petition is signed by two-thirds of the taxpayers and the applicant is of good character, it must be granted. Every six months the licensee gives a sworn statement of the quantity and value of all liquors received by him and pays thereon an ad valorem tax equal to that paid by merchants on merchandise. He gives a bond of $2,000 for obedience to the law. The license fees are semi-annual and at the following rate: For state purposes $50 to $200, for county purposes $250 to $400. Local authorities may impose an additional tax. In cities the mayor and assembly have power to regulate the liquor traffic; retail license fees must be not less than $750.

Fines up to $1,000 are provided for keeping booths, tents, etc., within one mile of any religious field meeting; for keeping open on Sunday or general election day; selling to Indians, intoxicated persons, habitual drunkards; selling without a license; druggists selling in quantities less than four gallons, except on written prescription of a physician or for art, mechanical and scientific purposes, failing to> keep a record of sales in the proper way, or suffering liquor to be drunk at or about his place of business; selling by peddlers, or on carts, carriages or boats; knowingly selling to a student of the state university or any school, college or academy; selling to minors or having a minor play at any game without written permission of parent, master or guardian; selling intoxicating liquors to be drunk on the premises where made; selling to an inebriate after notice from a relative not to do so; having any music, billiard or other game or allowing such to be carried on in the premises. Forfeiture of license with disqualification for two years may follow for selling on Sunday. Forfeiture must be ordered for keeping a disorderly house.

The selling of any unwholesome drink without making its nature known to the purchaser is fined up to $1,000. To manufacture or sell any ale or beer containing any substitute for "hops, pure extract of hops, pure barley malt, or wholesome yeast" is punishable by fine from $500 to $5,000. All beer is required to be inspected by state inspectors, and a tax of one cent a gallon for inspection and two cents for labeling each package, except on beer exported from the state, is levied.

In the city of St. Louis a list of all licensees is furnished the controller twice a month and the police report on all dramshops. Obscene and immoral pictures are prohibited. No woman reputed to be immoral is allowed to be employed as bartender or waiter or to sing or dance in an improper manner. Saloons are prohibited within 500 feet of the five principal parks. Three citizens may make a sworn complaint to the mayor of a disorderly saloon, the mayor must cite the keeper before him, and if convinced of the truth of the complaint must revoke the license. Licenses cannot be transferred.

[edit] Montana.

License and local option prevails. Upon the petition of one-third of the voters of any county an election is held to determine whether liquors shall be sold, such election to be held not oftener than once in two years. If the vote is in favor of the sale of liquor, licenses must be procured from the county treasurer, and in cities and towns another one from the municipality. The licenses for retailing, that is, selling liquor in quantities less than one quart, are for six months; in cities, towns, villages and camps with a population of 10,000 and over and within one mile therefrom, $300; the same of 3,500 to 10,000, $250; the same 1,000 to 3,500, $240; the same 300 to 1,000, $200; the same under 300, or elsewhere, $150. Licenses are not transferable. Wholesale licenses are determined by the average monthly sales as follows: For sales of $100,000 or more, $75 per month; $75,000 to $100,000, $60; $50,000 to $75,000, $40; $40,000 to $50,000, $25; $30,000 to $40,000, $20; $20,000 to $30,000, $15; $10,000 to $20,000, $12; $5,000 to $10,000, $8; $2,500 to $5,000, $5; $1,250 to $2,500, $4; $400 to $1,250, $3; less than $400, $1. Brewers or sellers of malt liquors in quantities of more than 6 gallons, pay licenses according to their monthly sales as follows: Sales of $3,000 or more, $50; $1,000 to $3,000. $25; $500 to $1,000, $12.50; less than $500, $7.50. Distillers, manufacturers and rectifiers of spirituous liquors pay a license of $600 per year. Manufacturers of malt who do not make malt liquors pay $1,000 per quarter. City and town councils have power to issue licenses in addition, not to exceed the amounts of the state licenses.

Fines are provided up to $500 for selling where the liquor traffic is prohibited; selling without a license; selling on election day while the polls are open; selling liquor in any theater or other place of amusement, or employing a female to sell liquor in such a place; selling within one mile of any camp meeting, except at regular licensed places; adulterating or diluting liquor with fraudulent intent; selling within two miles of any railroad in the course of construction, except in cities or towns.

[edit] Nebraska.

High license with local option by counties prevails. The licensing authorities are the county commissioners, except in Omaha, where the board of fire and police commissioners perform this function; in Lincoln, where an excise board exists; in other cities, the city council; in incorporated villages, the board of trustees. Application is made with the approval of a majority of the freeholders of the town or precinct, and if objection is made, a hearing must be appointed. The authorities may refuse all applications, and must do so if the applicant has had a former license revoked or violated the liquor law within a year.

The license fees are not less than $1,000 in cities with a population of 10,000 or over, and not less than $500 elsewhere. The licensee gives a bond of $5,000. No one may be surety on more than one bond. Druggists may get permits without fee to sell liquor for medicinal, mechanical or chemical purposes. Licensees must keep doors and windows unobstructed.

The civil liability of the licensee extends to all damage sustained by the community or individuals from his traffic. He must support paupers, widows and orphans who become so by intemperance from liquor supplied by him, and pay all expenses of civil or criminal prosecutions growing out of, or justly attributed to, his traffic.

Fines up to $1,000 are imposed for the following offenses: Selling within forty rods of an agricultural fair; selling without license; violating any excise rule prescribed by the proper authorities; selling to minors, apprentices, insane persons or habitual drunkards; selling to Indians who arc not citizens; selling liquor on election days or Sundays; druggists failing to keep the required records of all sales; for "treating or giving any liquors" in any saloon or public place where they are kept for sale; within three miles of open air religious meetings, except regular licensed places.

Persons may, without a license, sell wine made from grapes grown by them in the state. A fine of up to $100 is provided for putting adulterated liquor into a vessel having a mark of a maker of wine from grapes in the state, for the purpose of deceiving a person; also selling liquors adulterated with poisonous ingredients or any other substance.

[edit] Nevada.

Licenses are issued by the county commissioners who have authority to license, tax, regulate or prohibit dramshops, etc., and in unincorporated cities and towns to levy a tax upon wholesale liquor merchants, brewers, manufacturers of liquors and beer, saloons, bars, barrooms, cellars, etc. License fees for sale in quantities not less than one quart are as follows per month: For sales of $100,000 or more in a month, $50 per month; sales $75,000 to $100,000, fee $37.50; $50,000 to $75,000, fee $25; and so on down to $1,000 a month or less, fee $2.50. Retail licenses (less than one quart) are at the rate of $10 a month, unless in hotels located one mile from any city or town, when $15 is paid. Peddlers, etc., pay $25 a month. To conduct a hurdy-gurdy house, dance house, concert saloon, etc., $500 every three months in addition to the retail license. Traveling agents pay $200 a year. Wine or liquors produced from the agricultural products of the state may be sold by the manufacturer, and liquors used by druggists and physicians in the preparation of medicines.

Fines run up to $1,000 and are for the following offenses: Doing business without a license; selling on election day; violating municipal ordinances; keeping a booth for selling liquor within one mile of any religious meeting; knowingly selling poisonous or adulterated liquors; selling to a minor or mental imbecile without an order from parent or guardian, or to an Indian; failure to keep the license posted in a conspicuous place; keeping or renting a saloon with an entrance on a principal street where liquors are served by females; keeping open between midnight and 6 a. m., except hotels.

[edit] New Hampshire.

Prohibition prevails. The sale of liquor, including beer, is prohibited by law, not by the constitution. The manufacture of liquor, however, is not prohibited, and breweries and distilleries exist. The governor appoints an agent for the exclusive sale of liquors for use in the arts and for medicinal, mechanical, chemical and religious purposes only. Sales are made to town agents appointed by the municipalities. Domestic wine or cider is not prohibited, nor the sale of spirituous liquors imported into the state and sold in the original packages. Municipal officers are liable to fine for failure to prosecute for violations of the law. Other persons prosecuting violators receive one-half of the fine collected. Persons arrested for drunkenness will not be punished if they disclose the persons from whom they procured the liquor and testify against them. Groceries, stores, restaurants and places of amusement may be searched for liquors, and all liquor found and instruments used in their manufacture and sale in violation of law, seized and forfeited.

Selling spirituous liquor by persons other than authorized agents entails a fine of $50 for first offense and $100 for subsequent offenses; $100 fine for a common seller of spirituous liquor; likewise $10 and $50 for selling malt liquor or cider; for soliciting or taking orders for liquors, $50 and $100; for bringing liquor into the state for unlawful use, $50; for wilfully letting any person use one's premises for the illegal sale of liquors, $200; for furnishing liquor to a minor, pauper, spendthrift or idle person under guardianship, except by permission of guardian, up to $20; for adulterating liquors with any substance poisonous or injurious to health, or selling them, up to $1,000. Liquors kept in violation of law may be seized and forfeited.

[edit] New Jersey.

License and local option prevails, the question whether licenses shall be issued being decided not by vote of the electors but by the authorities of each municipality. The law authorizes each municipality to regulate the liquor traffic in its jurisdiction and to appropriate to its own use all the fees received from licenses. There is, therefore, no uniformity in the regulation or taxation of the traffic.

[edit] New Mexico.

City councils and boards of trustees in towns have authority to license, regulate or prohibit the sale of liquors. Minimum fees are: Wholesale license, $100; brewers', $60; distillers', $200; retailers' in places up to 500 inhabitants, $100; 500 to 1,000, $200; above 1,000, $400.

Fines up to $500 are imposed for selling to a minor without the consent of parents or guardian; doing business without a license in places where license is required; adulterating liquors with any deleterious substance; allowing minors to play games on the premises; furnishing liquor to an Indian, except the Pueblos; drinking, using, selling or disposing of liquor on election day; selling to an habitual drunkard, knowing him to be such, or to a person in the habit of getting intoxicated, after notice, or to an intoxicated person.

Druggists may sell on physician's prescription and liquors be manufactured from fruits grown in the territory and sold in quantities of not less than one quart.

[edit] New York.

The following abstract of the Liquor Tax Law, as it is officially known, or the Raines Law, as it is popularly called, is taken from Mida's Compendium of Information for the Liquor Interests:

The word liquor shall mean all distilled or rectified spirits, wines, malt and fermented liquors.

All liquor tax certificates will be issued by the state commissioner practically without discrimination to anyone who pays the required fee, whether it be for a dive or a palace. Every liquor tax certificate in New York City will cost $800 a year; in Brooklyn, $650; in Buffalo and other leading cities, $500; in cities under 50,000 inhabitants, $350; in towns under 10,000, $300; in villages under 5,000, $200; in any other place, $100. The tax certificates fo