Section 68
SEC. 68. Annual license taxes shall be levied and collected as follows: Every brewer shall pay two hundred pesos. Every person who manufactures fermented liquors of any description for sale or deliver to others, except small manufacturers of tuba, bassi, or tapuy, or like domestic fermented liquors, shall be deemed a brewer. Every distiller of spirits shall pay two hundred pesos. Every person who by original and continuous distillation from mash, wort, wash, sap, or sirup through continuous closed vessels and pipes until the manufacture thereof is complete, distills spirituous liquors, shall he deemed a distiller of spirits: Provided. That distillers of spirits whose daily output does not exceed four hectoliters shall pay the sum of forty-eight pesos. Every rectifier of distilled spirits shall pay two hundred pesos. Every person who rectifies, purities, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, wash, sap, or sirup through continuous closed vessels and pipes until the manufacture thereof is complete; and every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other' apparatus for the purpose of distilling spirits or in any manner refining distilled spirits: and every person who without rectifying, purifying, or refining distilled spirits shall, by mixing such spirits, wine, or other liquor with any materials except water, manufacture any spurious imitation or compound liquors for sale under the name of whisky, brandy, gin, rum, cane spirits, wine spirits, cordials, wine bitters, anisado, or any other name, shall be regarded as a rectifier and as being engaged in the business of rectifying." Every retail dealer in liquors shall pay forty-eight pesos'. Every person who for himself or on commission sells or offers for sale foreign or domestic distilled spirits or wine in quantities of two decaliters or less at any one time shall be regarded as a retail dealer in liquors, except as next hereinafter provided. Every retail "vino" dealer shall pay eight pesos. Every person who for himself or on commission sells or offers for sale the domestic distilled spirit called "vino" or like domestic distilled spirit in quantities of two decaliters or less mi any one time shall be regarded as a retail ''vino" dealer. Every wholesale liquor dealer shall pay two hundred pesos. Every person who for himself or on commission sells or offers for sale foreign or domestic distilled spirits or wines in larger quantities than two decaliters at any one time shall be regarded as a wholesale liquor dealer: Provided. That no distiller or rectifier who has paid the license tax imposed in this section and given the required bond and who sells only distilled spirits of his own production in the original packages at the place of manufacture shall be required to pay the license tax imposed in this paragraph on account of such sales. Every retail dealer in fermented liquors shall pay forty pesos. Every person who for himself or on commission sells or offers for sale foreign or domestic fermented liquors in quantities of two decaliters or less at any one time shall be regarded as a retail dealer in fermented liquors, and the payment of a license tax as a wholesale or retail liquor dealer or the payment of any other license tax shall not relieve any person who sells fermented liquors from the payment of the license tax imposed in this paragraph: Provided, That dealers in tuba, bassi. tapuy. or like domestic fermented liquors shall be excepted from this requirement. Every wholesale dealer in fermented liquors shall pay sixty pesos. Every person who for himself or on commission sells or offers for sale foreign or domestic fermented liquors in larger quantities than two decaliters at any one time shall, be regarded as a wholesale dealer in fermented liquors: Provided. That no brewer who has given the required bond and paid the license tax imposed in paragraph one of this section and who sells only fermented liquors of his own production in the original-packages at the place of manufacture shall be required to pay the license tax imposed in this paragraph on account of such sales. Every dealer in manufactured tobacco shall pay eight pesos. Every person whose business it is for himself or on commission to sell or offer for sale manufactured tobacco, snuff, cigars, or cigarettes shall be regarded as a dealer in manufactured tobacco, and the payment of a tax as a wholesale or retail liquor dealer or the payment of any other license tax shall not relieve any person who sells manufactured tobacco, snuff, cigars, or cigarettes from the payment of this tax: Provided. That no manufacturer of tobacco, snuff, cigars, or cigarettes who has given the required bond and paid the license tax or taxes as the case may be. imposed in paragraphs ten and eleven of this section and who sells only manufactured tobacco or cigars of his own production in the original packages at the place of manufacture, shall be required to pay the license tax imposed in this paragraph on account of such sales. Even' manufacturer of tobacco shall pay twenty pesos. Every person whose business it is to manufacture tobacco or snuff, or who employs others to manufacture tobacco or snuff, whether such manufacture be hr cutting, pressing, grinding, or rubbing any raw or leaf tobacco, otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco and snuff, or putting up for consumption scraps, refuse, or stems of tobacco resulting from any process of handling tobacco, or by working or preparing leaf tobacco, tobacco stems, scraps, clippings, or waste by sifting, twisting, screening, or by any other process, shall be regarded as a manufacturer of tobacco. Every manufacturer of cigars shall pay twenty pesos. Every person whose business it is to make or manufacture cigars or cigarettes for sale or who employs others to make or manufacture cigars or cigarettes for sale shall be regarded as a manufacturer of cigars: Provided, That every person who is employed to make cigars for other, either for pay, upon commission, or shares, or otherwise, from material furnished by others shall be regarded as a cigar maker and not as a manufacturer of cigars, and every cigar maker shall cause his or her name and residence to be registered, without previous demand, with the provincial treasurer of the province within which the cigar maker shall be employed; and any manufacturer of cigars employing any cigar maker who shall have neglected or refused to make such registration shall lie fined ten pesos for each day that any cigar maker who neglects or refuses to register shall be employed by him: And provided further, That persons who manufacture cigars or cigarettes in their own homes for delivery 10 larger manufacturers and not for sale shall pay no license or other tax imposed in this Act, and that persons who manufacture cigars or cigarettes in their own homes exclusively for sale on the premises shall pay an annual license tax of eight pesos for such manufacture and sale and shall, under special regulations issued by tin: Collector of Internal Revenue, also pay the tax imposed in. Article VIII of this Act on all such cigars so manufactured and removed for domestic sale or consumption : And provided further, That the taxes imposed in Article VIII of this Act on cigars and cigarettes delivered as provided herein by cigar makers to the larger manufacturers shall be paid by the manufacturers receiving such cigars in the same manner and amount as the taxes are paid on cigars and cigarettes made on the manufactory premises. Every peddler of manufactured tobacco or distilled, manufactured, or fermented liquors when traveling with more than two horses, mules, or other animals shall pay eighty pesos; when traveling with two horses, mules, or other animals shall pay forty pesos: when traveling with one horse, mule, or other animal shall pay twenty-four pesos; when traveling on foot or by public conveyance shall pay sixteen pesos. Every person, who for himself or on commission, sells or offers to sell and deliver manufactured tobacco, snuff, cigars, cigarettes, or distilled, manufactured, or fermented liquors, traveling from place to place in the town or country, shall lie regarded as a peddler and subject to the license tax imposed in this paragraph. Every such peddler shall at all times have in his possession such license, which he shall produce upon the demand of any internal-revenue officer.