Old beer tax rules

A snippet from One Hundred Years of Brewing (1903):

The Internal Revenue Department had decided the question as to the legality of taxing beer drunk by brewery employes in the following words:

Beer drunk by men regularly employed in a brewery during their work, when the same is drunk by them in the cellars or vaults connected with the brewery, but has not been removed therefrom, is not subject to tax, and the vessel containing the same need not be stamped, unless the brewer receives a consideration for the same. If the beer be given to the men as a part of their wages, or as an inducement for them to work for less wages than they would otherwise demand, it amounts to a sale and the beer is liable to a tax.