spirits bottled in bond shall bear the name in which the distiller, whether an individual or a firm, ordinarily or usually conducts his or its business and holds himself or itself out to the public, and not in the name, or in any of the names, in which the person or firm may have temporarily qualified as distiller during the production of some limited quantity of spirits. Cases of spirits intended for export are required to be wired and sealed, and, as a further preventative against fraud, they are required to be opened and contents examined by customs officers at the port of exportation. EXTENSION OF TIME FOR BOTTLING, CASING AND REMOVING SPIRITS. Regulations concerning bottling distilled spirits in bond are modified so as to permit more than one day to complete bottling the contents of one tank, casing the same and removing them from the warehouse, when, by reason of filling small bottles, or for any reason beyond the control of the distiller, it is impossible to complete the whole operation in one day. But the time must not exceed three days, nor can any tank containing spirits of a different kind or season be unlocked and spirits drawn therefrom until all spirits in the tank previously opened have been bottled, cased and removed. Treasury Decision, January 7, 1899. TIME FOR COMPLETING PROCESS OF BOTTLING IN BOND.— A distiller whose process requires more than one day for its completion is permitted to hold the spirits in any bottling tank for such number of days as he may deem requisite, not exceeding six, reckoned from and including the day of removal to the bottling warehouse, without regard to the number of tanks provided or to the period more generally employed by the distiller. But in any case the spirits shall be kept securely locked in a bottling tank, as by regulations required, and shall be bottled, cased and removed at or before the close of the sixth day. Treasury Decision, Feb. 19, 1898. BOTTLING RE-IMPORTED SPIRITS NOT PERMITTED UNDER ACT OF MARCH 3, 1897. Spirits which have been withdrawn from a distillery warehouse or from a special bonded warehouse for exportation and exported in bond and afterward re-imported, cannot be returned to the warehouse from which they were originally exported for bottling or for any other purpose. Treasury Decision, August 30, 1897. STAMPS NOT REPRESENTING TAXES WILL NOT BE RE DEEMED. Case stamps issued for distilled spirits bottled in bond will not be redeemed. They are prepared and furnished to distillers on their orders and for their benefit. The commissioner has only authority to redeem such stamps as are issued for the payment of a tax, or used as evidence of and receipt for the payment thereof. Treasury Decision, October 28, 1897. USING UNDERSIZED BOTTLES OR UNDERFILLING BOTTLES PROHIBITED.— Every bottle filled in bonded warehouse must contain the quantity of spirits which, by its nominal size, by its stamp, and by the stamp and brand upon the case, it purports to contain, under penalty of forfeiture. Treasury Decision, October 6, 1897. CONTENTS OF CASKS REMOVED TO THE BOTTLING WAREHOUSE TO BE DRAWN OFF. All casks of spirits removed from the distillery warehouse to the bottling warehouse must be emptied on the day within which they are removed from the distillery warehouse. Treasury Decision, July 28, 1897. BOTTLING IN BOND-DISPOSITION OF BOTTLES CONTAINING REMNANTS. Where the spirits remaining in the bottling tank are found to be less than the quantity necessary to constitute a full case of bottled spirits, the spirits so remaining should be at once drawn off and bottled; and, in case the spirits were intended for export, the same may be disposed of in the manner provided for in article 4 of Regulations, Series 7, No. 23. In case the spirits so remaining have been removed to the bottling room upon payment of tax, the same may be stamped and cased with the other tax-paid spirits of a like age and proof. But, unless so disposed of, and within six days from the time of bottling, all such spirits must be removed from the distiller's premises in unstamped bottles, at the expiration of that period. Treasury Decision, August 13, 1897. CHAPTER V. SPECIAL TAXES. Special Taxes. Rectifiers of less than 500 barrels a year. Rectifiers of 500 barrels or more a year. Wholesale liquor dealers.. Retail dealers in malt liquors Wholesale dealers in malt liquors.. Manufacturers of stills..... and for stills or worms, manufactured, each. Brewers, annual manufacture less than 500 barrels... annual manufacture 500 barrels or more.. Rate of tax. $100.00 200.00 25.00 100.00 20.00 50.00 50.00 20.00 50.00 100.00 Custom-house brokers.... 10.00 Commercial brokers..... 20.00 Entry of goods, wares, and merchandise in custom-house, not exceeding $100 in value .25 Exceeding $100 and not exceeding $500. .50 Exceeding $500 in value..... 1.00 Entry for withdrawal of goods or merchandise from customs bonded warehouse.... 50 .25 Warehouse receipt for goods, merchandise, or property held on storage except agricultural products deposited by actual grower.. DISTILLED SPIRITS. Distilled spirits, per gallon..... Same in bottles containing more than 1 pint, and not more than 1 quart, (And at the same rate for any larger quantity of such merchandise 1.10 .10 .20 Stamps for distilled spirits intended for export, for expense, etc, of, each.. .10 .10 Stamps upon each bottle of sparkling or other wine containing 1 pint or less.... .01 Stamp upon each bottle containing more than one pint. .02 FERMENTED LIQUORS. Fermented liquors, per barrel, containing not more than 31 gallons. 2.00 (And at a proportionate rate for halves, thirds, quarters, sixths, More than one barrel of 31 gallons, and not more than 63 gallons, in one package..... 4.00 LIQUORS MAY BE SOLD WITHOUT SPECIAL TAX BY CONSTRUCTIVE CONSIGNMENT TO AN AUTHORIZED DEALER.— No liability for special tax as liquor dealer is incurred by owner of liquors consigning the same to an authorized liquor dealer to sell for him, on commission or otherwise. WOOD ALCOHOL NOT TAXED. The special tax of a liquor dealer is not required to be paid for the sale of wood alcohol (methyl alcohol) if the wood alcohol is entirely free from admixture with the alcoholic liquor defined by Section 3248, Revised Statutes, as ethyl alcohol. Reg. 20870, March 14, 1899. SPECIAL TAX MUST BE PAID FOR SELLING LIQUOR AS A MEDICINE.— The sale of beer (or of distilled spirits, wine, or other alcoholic liquor), which has not been combined with drugs or other medicinal substances, involves the seller in special tax liability under the internal revenue laws, and he cannot escape this liability by showing that the liquor was sold under a label as a medicine. Treasury Decision, March 14, 1898. LIABILITY FOR THE SALE OF BRANDY PEACHES, BRANDY CHERRIES, AND OTHER FRUITS PRESERVED IN SPIRITS. If there are any brandy peaches, brandy cherries, etc., which are recognized by the wholesale grocer trade (as contradis tinguished from the alcoholic liquor trade) as legitimate articles of preserves, special tax is not required to be paid, under the internal revenue laws of the Unitd States, for the sale, by wholesale grocers, of these articles. But when grocers sell by retail (by the bottle) brandy cherries or brandy peaches knowingly to persons who buy them, not for the fruits but for the alcoholic liquor contained in the bottles, and for the purpose of making use of this liquor as a beverage, they subject themselves to special tax as retail liquor dealers, and also involve themselves in liability to criminal prosecution. Treasury Decision, February 2, 1898. TAX REQUIRED FOR MANUFACTURE OF IMITATION CIDER. (1) That cider made from the pure juice of apples only, to which neither spirits, wine, nor any other alcoholic liquor has been added, even though "from the natural fermentation it has become somewhat alcoholic and resembles a very mild wine," does not come under the head of "distilled spirits, wines, or malt liquors," the only liquors for the sale of which special tax is re quired to be paid under the internal revenue laws of the United States, and therefore no special tax stamp is required to be taken out, under these laws, for the sale of such cider. (2) Beverages called "cider" which are not made from "apples," but are "the fermented juice of some other fruit," to which neither spirits, wines, nor alcoholic liquors of any kind have been added, are, in contemplation of the internal revenue laws, not cider, but wine, and persons selling them are required to pay special tax as liquor dealers. (3) Beverages, under whatever name sold, which are "compounded with water, syrups, alcohol and fruit flavors," are compounds of distilled spirits within the meaning of the third paragraph of Sec. 3244 R. S., and persons making them for sale are required to pay special tax as rectifiers, and also special tax as liquor dealers for selling them, and all other persons who sell them are required to pay special tax as liquor dealers. Treasury Decision, 1890. RECTIFIERS.— Rectifiers who have paid special tax as "Rectifiers of less than 500 barrels," and who, during the same special tax year, desire to increase their product, should make application to the Collector of Internal Revenue for a new special tax stamp of the denomination of $200. The payment of a special tax by a rectifier confers no right to sell spirits either of his own rectification or otherwise. To enable him to sell, the rectifier must pay a special tax as dealer, either wholesale or retail, or both, according to the quantities which he may desire to sell. Manufacturers of wine from grapes grown in the United States are held not to incur special tax as rectifiers by reason of injecting carbonic-acid gas into such wine, or adding to the wine proof spirits necessary to its preservation, not exceeding ten per cent, or rock candy. Purely medicinal bitters must be stamped under Schedule A; but alcoholic bitters, sold or used as beverages, can only be made by rectifiers. Liquors put up and exposed for sale bearing labels such as Medicated Bourbon Whisky, Port Wine Medicated, Peach Brandy Bitters, with nothing else upon the label except the dose prescribed, even though stamped under Schedule A, are not so taken from the category of beverages and liquors and placed in the category of medicinal articles as to relieve the vendor from the liability to pay special tax as a liquor dealer, or the person who prepares them from special tax as a rectifier. |