to that time the bottle must be stamped without fail when the caps and labels are affixed.

Treasury Decision, August 24, 1898.

STAMP TAX ON WINES BOTTLED FOR STORAGE FOR AGING.—

When foreign or domestic wines are transferred from bulk packages to bottles in an immature state for storage in bins for a considerable time for aging purposes, such wines will not be regarded as "bottled for sale" until they arrive at a marketable condition, and the stamping of the bottles may be deferred until then. Affixing of caps or labels will be taken as conclusive evidence that they are "bottled for sale," and bottles must then be stamped.

Where wine sold by dealers is delivered in bottles they must be stamped, even though sold in cask and bottled at request of purchaser.

Treasury Decision, August 23, 1898.

IMITATION SPARKLING WINES AND COMPOUND LIQUORS TO BE SOLD AS WINE OR AS A SUBSTITUTE FOR WINE.

Section 3328, United States Revised Statutes, provides as follows:

On all wines, liquors or compounds known or denominated as wine, and made in imitation of sparkling wine or champagne, but not made from grapes grown in the United States, and on all liquors not made from grapes, currants, rhubarb or berries grown in the United States, but produced by being rectified or mixed with distilled spirits or by the infusion of any matter in spirits, to be sold as wine, or as a substitute for wine, there shall be levied and collected a tax of 10 cents per bottle or package containing not more than one pint, or of 20 cents per bottle or package containing more than one pint and not more than one quart, and at the same rate for any larger quantity of such merchandise, however the same may be put up or whatever may be the package.

Sparkling wines are produced by two processes. One is what is known as the natural process, by which the carbonic acid gas, which imparts the sparkling property to the wine, is evolved by fermentation. In the artificial process the carbonic acid gas is infused into the wine. The products of the former process are recognized as genuine sparkling wines, and are not

subject to taxation under the internal revenue laws; the products of the latter are imitation sparkling wines, and are subject to taxation under said section 3328, unless made from grapes grown in the United States. The use of any other material than such as may be necessary to convert the domestic grape into sparkling wine renders the article produced subject to tax.

The infusion of carbonic acid gas into wine made exclusively from grapes grown in the United States, and the "fortifying" of the same by the addition of not exceeding 10 per cent of proof spirits is, however, deemed a part of the manufacture of genuine native wine, and is therefore permitted without rendering the product liable to taxation under section 3328, Revised Statutes, or constituting the producer a rectifier.

The infusion of carbonic acid gas into wine made from currants, rhubarb or berries, however, renders the product taxable.

The second class of liquors taxed under said section consists of those produced by being rectified, or mixed with distilled spirits, or by the infusion of any matter in spirits to be sold as wine or as a substitute for wine. Liquors made directly from grapes, currants, rhubarb or berries grown in the United States, without the admixture of distilled spirits, are not taxable under this section. To render a liquor that has been produced by being rectified or mixed with distilled spirits or by the infusion of any matter in spirits liable to tax, it must be sold as wine or as a substitute for wine. This language includes not only those liquors that are sold under the specific name of wine, but also such as are of a similar character to wine and are popularly classed as wine in contradistinction to spirituous liquors. Genuine wine is the product of the vinous fermentation of certain fruits, but the article taxed under this section is a compound liquor, having as a basis distilled spirits, and sold as wine or as a substitute for wine. Revenue officers, in determining the liability of this class of liquors to tax, will be guided in a great measure by the manner in which the liquors are put upon the market and offered to the public, the general character of the liquor, and whether it is sold under the general name of wine, or is represented as possessing the properties of or being a substitute for wine.

Under section 3244, Revised Statutes, all persons manufacturing the imitation sparkling wines and compound liquors

described in section 3328, Revised Statutes, are rectifiers, and liable to all the requirements of laws as such.

SPECIAL TAX ON WINE USED FOR TOBACCO CASING FLUID.

Where wine is used for making a "casing fluid for leaf tobacco," unless the material added to the wine changes its character so that it is neither a potable liquid nor a liquid coming under the head of distilled spirits, wine or malt liquor, special tax is required to be paid for its manufacture and sale, even though it be sold only to cigar manufacturers for use in leaf tobacco.

Treasury Decision, May 12, 1898.

SPECIAL TAX FOR ELDER BLOSSOM WINE.—

A fermented liquor made from oranges, sugar and elder blossoms is wine within the meaning of the internal revenue laws, and the special tax of a liquor dealer is required to be paid for its sale.

Treasury Decision, March 14, 1898.

SPECIAL TAX OF MANUFACTURER OF WINE.

Under the exempting provision of section 3246, Revised Statutes, it is held that a manufacturer of wine may sell the wine at two places without paying special tax as a liquor dealer, viz., the place of manufacture and one "general business office" elsewhere.

Treasury Decision, April 8, 1898.

SPECIAL TAX OF WINE MANUFACTURER.—

Where grapes are pressed at one place and the juice is then carried to another place and there fermented, the latter is the place of manufacture of the wine, and the manufacturer is there permitted by the provisions of section 3246, Revised Statutes, to sell it without paying special tax.

Treasury Decision, May 25, 1898.

STAMPS ON BOTTLED WINE WHICH FAILED OF DELIVERY BY REASON OF IMPERFECTIONS DISCOVERED IN THE WINE CANNOT BE RE-USED.—

Where stamps have once been affixed to bottles of wine and canceled in compliance with the law in that particular, they can never be legally detached therefrom and affixed to other bottles, even though the wine for some reason has to be dumped.

The statute imposes severe penalties for the re-use of stamps, and does not sanction their re-use in any case. Any expense resulting to the producers of wine under the circumstances cited,

by reason of loss on stamps covering wine which failed of delivery, must be regarded as one of the incidents of the business. Treasury Decision, October 10, 1898.

SPECIAL TAX-BLACKBERRY BRANDY.—

Blackberry juice, preserved from spoiling by the addition of the necessary quantity of spirits, is a medicinal article, and persons who sell it only under a label specifying the diseases for which it is held out as a remedy, never knowingly selling it to those who buy it for use as a beverage, are not required to pay special tax as liquor dealers on account of its sale.

Treasury Decision, November 19, 1898.

BOTTLES MUST BE STAMPED EVEN IF GIVEN AWAY.—

Bottled wines must bear the stamp required by law, even in cases where the element of sale is nominally lacking, as in case of free samples given away for advertising purposes, and no exceptions can be made in favor of wines "presented" to individuals.

Treasury Decision, October 18, 1898.

FRUIT JUICE SUBJECT TO TAX.

Strawberry and raspberry fruit juice, containing no alcohol, was assessed under paragraph 247 of the act of 1894, which provides for

"Cherry juice and prune juice, or prune wine, and other fruit juices not specially provided for in this act, containing 18 per centum or less of alcohol, 50 cents per gallon."

This is claimed not to come under this description because it contains no alcohol, but that it is a non-enumerated manufac tured article. No alcohol at all is less than 18 per centum of alcohol, and makes this article come within the division provided for in that paragraph. It is a fruit juice. It contains less than 18 per centum of alcohol.

Park & Tilford vs. United States, Customs Appeals, No. 2595.

SALE OF HOME-MADE WINE, EXCEPT BY MANUFACTURER, REQUIRES SPECIAL TAX.

It is a violation of the internal revenue laws of the United States for persons not holding the requisite tax stamp to sell any fermented wine, except from grapes, even though it is homemade wine. It is only persons who manufacture such wine from berries or peaches or other fruits (except grapes) of "their own growing" who are permitted to sell the wine without paying special tax therefor as liquor dealers, and then sale must be at place of manufacture or at one general business office. Manu

facturers of wine from grapes, whether of their own growing or not, are excepted.

Treasury Decision, October 19, 1898.

VINTNERS NOT TAXED.—

Sec. 3246.-Vintners who sell wine of their own growth and manufacturers who sell wine made from grapes grown by others, at the place where it is made, need not pay special tax.

BRANDY WAREHOUSES.

Sec. 3334 a (1).-The commissioner is authorized to establish special bonded warehouses, not to exceed ten in any one collection district, exclusively for the storage of brandy made from grapes. To be in charge of storekeepers the same as distillery warehouses.

BRANDY EXPORTATION.

Sec. 3334 a (6).—The provisions of law relating to the exportation of distilled spirits are extended to the exportation of grape brandy free of tax in original cask of not less than twenty gallons, and for drawback on grape brandy exported on which tax has been paid, in quantities of not less than one hundred gallons.

WINE SPIRITS USED IN WINE FREE.

Sec. 3334 a (42).—A distiller of wine-spirits may use wine-spirits free of tax to fortify sweet wines for preservation, not to exceed in alcoholic strength fourteen per cent of the wines.

(45). Such wine-spirits may be withdrawn from the warehouse in original packages in any quantity not less than eighty wine-gallons, and must be used at the vineyard of the wine-grower where the grapes are crushed and juice is fermented.

(46).-Wine-spirits may be withdrawn from warehouse free of tax to fortify wines which are intended for expor tation, and must be introduced into such wines only after