for the tax represented by such sales, upon such terms as the Commission may prescribe, and with security to the satisfaction of the State Treasurer.66 The State Treasurer may appoint any county treasurer as his deputy for the purpose of selling stamps, except that a county treasurer may not sell stamps at a discount or on credit. For the use of the general fund of the county, the county treasurer may retain 1% of the proceeds of the sale.67 In case any bottled beverage is sold and shipped in interstate commerce, the seller, upon proper affidavit, is entitled to a refund of the tax paid, in either stamps, or crowns, or in cash. The Commission is authorized to promulgate rules and regulations, providing for refund, to manufacturers or dealers, of the tax paid on bottled beverages which become unfit for sale, or upon any other legitimate loss.68 Criminal penalties for possession of bottled beverages without stamps, for false entry upon invoice or container, for hindering inspection, for failure to affix stamps, for forging stamps, and for other violations, are practically identical with those pertaining to bulk malt beverages.70 But in the case of bottled beverages, retailers also are punished for possession, where the required stamps have not been affixed. The provision for seizure and sale of bottled beverages, for failure to pay taxes," is also similar.72 69 Any person who manufactures for sale, distributes, or sells any beverage, upon which the tax provided for by section 6212-49 has not been paid, is guilty of a misdemeanor, and, upon conviction, forfeits any permit granted him, and is subject to a fine of $100 to $1,000 or imprisonment for 30 days to 6 months, or both.73 It is made the duty of every Class A (manufacturer) and Class B (wholesaler) permittee, or his representative, who has sold or distributed, in containers, wine, beer, malt beverages or mixed beverages, to transmit to the Commission, monthly, a sworn report, upon a prescribed form, showing the amount of such beverages produced, purchased, sold or distributed in the State, and the number and denominations of stamps and crowns purchased and used." Every permittee, liable for the tax levied under section 6212-49, must maintain for 2 years such records of beer sold or distributed within the State, to66 Id., sec. 6212-49f. 67 Id., sec. 6212-49g. 68 Id., sec. 6212-49h. 69 Id., secs. 6212-49j to 6212-490. 70 See text and notes, 55 to 60, incl. 71 Code Ann. (Baldwin's Throckmorton, 1940) sec. 6212-49p. 72 See text and notes 55 to 60, incl. 73 Code Ann. (Baldwin's Throckmorton, 1940) sec. 6212-64. 74 Id., sec. 6212-50. gether with such invoices, records, receipts, bills of lading and other pertinent papers as the Commission may require.75 Both taxes and permit fees are liens upon the property of the taxpayer and permittee. Sureties on required bonds are subrogated to such liens, upon payment of sums due.76 Should the Commission be dissatisfied with the payment of taxes by any permittee, it may make an additional assessment, based on facts contained in the report, or other information. If the assessment is for failure to affix required stamps or crowns, a penalty of 15% is imposed. The Commission must notify the permittee by registered mail of such additional assessment and penalty, stating the reason therefor, and fixing the time and place where the permittee may be heard on a petition for reassessment. From the decision of the Commission on the petition, the permittee may appeal to the Common Pleas Court of Franklin County." Penalties of 15% of the amount of the tax due, for failure to file the required monthly reports, and of 25% of such amount, for filing a false or fraudulent report, are provided. Taxes and penalties are recoverable, in an action in the name of the State, brought in the Court of Common Pleas of Franklin County, by the Attorney-General, at the request of the Commission. In such action it is sufficient to allege that the tax or penalty stands charged against the permittee, on the records of the Commission, and has been unpaid for 30 days beyond the time fixed for payment by law.78 Ohio has also adopted reciprocal tax provisions. It is provided that if the laws of another State, territory, or nation, or the rules and regulations of an administrative body therein, provide, for or authorize, the levy of taxes, fees, and charges, upon or against the products of Ohio manufacturers of wine, beer, and other malt liquors, sold in, delivered, or shipped into such State, territory or nation, in excess of the taxes, fees, and charges levied and collected on the products of manufacturers or brewers of said States, whether such taxes, fees, and charges are in the nature of an excise, sales,, or import tax, or by whatever name designated, the Commission is directed to levy additional taxes, fees, and charges on the products of manufacturers of wine, beer, and other malt liquor of said State, territory or nation, when shipped into Ohio. These additional taxes, fees, and charges are in addition to, and in excess of, those provided for elsewhere, in the same proportion or amount as taxes, fees, and charges levied in said State, upon or against the products of Ohio manufacturers, and in excess of those levied on the products of domestic manufacturers. 75 Id., sec. 6212-52. 78 Id., sec. 6212-53. 77 Id., sec. 6212-59. 78 Id., sec. 6212–60. If such laws, rules, or regulations provide for fees for the privilege of doing business, to be paid by Ohio manufacturers of wine, beer, and other malt liquor, like amounts are to be levied on manufacturers or brewers of that State for the privilege of doing business in Ohio.79 If such laws, rules, or regulations authorize or impose any charge upon the right to transport or import any beer, malt liquor, or wine manufactured in Ohio; or any different warehousing requirements, or higher warehousing fees or inspection fees, upon such products, manufactured in Ohio and imported into or sold in such State, than are imposed upon such products manufactured in such State, or any higher fee for the privilege of selling or handling such products, manufactured in Ohio, than is imposed for the privilege of selling or handling the same kind of beverages manufactured in such State or any other State, then it is the duty of the Commission to levy similar taxes, fees, and charges upon persons selling in Ohio, beer, malt liquor, and wine manufactured in such State.80 " Id., sec. 6064–67. 80 Id., sec. 6064-67a. Administration. OKLAHOMA The Oklahoma Liquor Act provides for lawful manufacture and sale of liquor containing not more than 3.2% alcohol by weight.' The manufacture, sale or gift of liquors or compounds containing over 3.2% of alcohol by weight and capable of being used as a beverage is unlawful. However, the Act does not apply to unfermented cider and wine made from applies, grapes, berries and other fruits grown in Oklahoma; to preparations compounded by a licensed pharmacist and not subject to a United States special tax; nor to wine used for sacramental purposes. It is also lawful to sell apple cider manufactured either within or without the State from unadulterated juice of apples, if the same is of such a character as not to be subject to a special tax under the Revenue Laws of the United States, and if it complies with the requirements of Federal and State Pure Food Laws. 3 The Oklahoma Tax Commission is authorized to issue rules and regulations not inconsistent with the provisions of the Liquor Act and to maintain necessary action for failure to comply with such regulations; to issue permits or licenses, and generally to supervise and administer the liquor industry.5 In enforcing the law, the Commission follows the rule that beverages containing more than 3.2% alcohol by weight are held to be intoxicating; "non-intoxicating beverages" means and includes beverages containing more than 2 of 1% alcohol by volume, and not more than 3.2% alcohol by weight." Licensing. Any person, or persons, before operating a place where non-intoxicating beverages are sold for consumption on the premises, must first secure a permit issued by the county judge in and for the county wherein such premises are located. In addition to the above, all manufacturers, wholesalers, and retail dealers of non-intoxicating 1 Stat. Ann. (1936) tit. 37, sec. 1. 2 Ibid. • Ibid. Stat. Ann. (1936) tit. 37, sec. 2. Stat. Ann. (Supp. 1940) tit. 37, annotation to sec. 162. Stat. Ann. (Supp. 1940) tit. 37, sec. 162a. ' Id., sec. 162h. |