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Show BEER DRIVERS MUST HAVE SPECIAL LINCENSE v ' A person delivering beer at residences will hereafter be compelled to secure a liquor dealer's license accordU to . a new ruling of the United States Inter-nal Inter-nal Revenue department at Washington. Washing-ton. A' person who takes orders at places of residence and then delivers them to those who have given the orders. or-ders. Involves himself In a special tax liability at the places of such deliveries. This decision does not apply to beer alone, bu,t Includes all spirituous concoctions. con-coctions. ' The rule issued by the department reads as follows: . "A liquor dealer who travels with horse and wagon, receiving orders for bottled beer, taking these orders to his place of business, and there after taking ta-king out the bottled beer and delivering it to those who bad given him orders therefor, involves himself in special tax liabilitity at the places of such deliveries deliv-eries unless he shows that In every Instance In-stance he set apart the bottled beer at his place of business as the property, absolutely and unconditionally, 'of the person who had ordered it. and took It directly from that place to the purchaser pur-chaser and made delivery without any condition as to payment.", |