provinces, two hundred pesos. ( t ) Proprietors of billiard rooms, for each table, ten pesos. ( u ) Owners of race tracks, for each day on which races are run on any track, sixty pesos. ( v ) Pawnbrokers, four hundred pesos. ( w ) Stockbrokers, eighty pesos. ( x ) Money lenders, eighty pesos. (y) Real estate brokers, eighty pesos. ( z ) Merchandise brokers, eighty pesos. ( a ) "Distiller of spirits" comprises all who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap, or sirup through continuous closed vessels and pipes until the manufacture thereof is complete. CTacSE ( b ) "Brewer" comprises all persons who manufacture fermented liquors of any description for sale or delivery to others, but not including manufacturers of  tuba ,  basi , or  tapuy , or similar domestic fermented liquors whose daily production does not exceed tw o hundred gauge liters. ( c ) "Rectifier" comprises every person who rectifies, purifies, 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 t he manufacture thereof is complete. 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 perso n who without rectifying, purifying, or refining distilled spirits shall, by mixing such spirits, wine, or other liquor with any materials except water, manufacture any intoxicating S ECTION  1620 . Words and Phrases Defined. — In applying the provisions of the preceding section words and phrases shall be taken in the sense and extension indicated below: [2339-45; 2541-7.] Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 485