removal from storage and arrival alongside the vessel for transportation. EXEMPTIONS ON BRANDY MADE FROM APPLES, PEACHES, GRAPES, BERRIES, ETC.— Distillers of brandy made exclusively from apples, peaches, grapes, pears, pineapples, oranges, apricots, berries or prunes are exempt from the following provisions of law relating to the manufacture of spirits: Section 3262, requiring distiller to own distillery premises or have written consent of owner. Section 3263, relating to plan of distillery. Section 3267, relating to receiving cisterns. Section 3269, relating to furnaces, tubs, doublers and worm tanks. Section 3271, relating to distillery warehouses. Section 3273, relating to storekeeper having charge of distillery and warehouse. Section 3275, relating to fences and accessibility of distillery. Section 3284, relating to using material or removing spirits in absence of storekeeper. Section 3285, relating to emptying fermenting tubs. Section 3310, relating to commencement and suspension of work. Section 3318, relating to rectifier's and wholesale dealer's books and transcripts. Part of section 3259, relating to notice. Part of section 3266, relating to use of still. Part of section 3303, relating to distiller's books. Part of section 3305, relating to false entries or omitting to keep books. Part of section 3307, relating to distiller's returns. Part of section 3287, relating to removals of spirits to warehouse. Part of section 3293, relating to entry of deposit in warehouse and warehouse bonds. Part of section 3295, relating to stamping and branding. Part of section 3309, relating to capacity. Part of section 3311, relating to reduction of capacity; and Distillation from the undistilled product of the fruits is re garded as a distillation from the fruit. Int. Rev. Reg. Series 7, No. 7, Supplement No. 1, issued 1896. TARIFF ON SPIRITS, WINES AND OTHER BEVERAGES.— COMPARATIVE STATEMENT OF THE RATES OF DUTY, HOWING RATES UNDER THE DINGLEY BILL NOW IN FORCE AND ALSO RATES UNDER THE M'KINLEY AND WILSON ACTS. Spirits Brandy and other spirits, manufactured or distilled from grain or other materials, and not specially provided for, per proof gallon..... Cordials, liqueurs, arrack, absinthe, Kirchwasser, ratafia, and other spirituous beverages or bitters of all kinds, containing spirits, and not specially provided for, per gallon.... Imitations of brandy or spirits or wines, imported by any names whatever, shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented; and in no case less than, per gallon... Bay rum or bay water, whether distilled or compounded, of first proof, and in proportion for any greater strength than first proof, per gallon... Wines Champagne and all other sparkling wines, in bottles, containing each not more than one quart and more than one pint, per dozen Containing not more than one pint and more than one-half pint, per dozen... Containing one-half pint or less, per dozen In bottles or other vessels containing 2.50 2.50 Still wines, including ginger wine and ..... In bottles or jugs, per case of one dozen, containing each not more than one quart, and more than one pint, or 24 bottles or jugs, containing each not more than one pint, per case.......... Excess of these quantities is subject to a duty per pint or fractional part thereof of Ale, porter and beer in bottles or jugs, per gallon. But no separate or additional duty shall be assessed on the bottles or jugs. Cherry juice and prune juice, or prune wines and other fruit juice not specially provided for, containing no alcohol or not more than 18 per cent of alcohol, per gallon If containing more than 18 per cent of alcohol, per gallon.. And per gallon on spirits. Ginger ale, ginger beer, lemonade, soda water and other similar beverages, in plain, green, or colored, molded or pressed glass bottles, containing each not more than of a pint, per dozen.... Containing more than 3 of a pint each and not more than 1 pints, per doz.. If imported otherwise than in plain, green or colored, molded or pressed glass bottles, or in such bottles containing more than 1 pints, each, duty shall be collected on the bottles or other coverings at the rate charged thereon if imported empty, per gallon All mineral waters and all imitations of natural mineral waters, and all artificial mineral waters not specially provided for, in green or colored glass bottles, containing not more than one pint, per dozen.... If containing more than one pint and not more than one quart, per doz... If imported otherwise than in plain, green or colored glass bottles, or if imported in such bottles containing more than one quart, per gallon.... FRENCH RECIPROCITY TREATY ON BOTTLED WINE AND VER MUTH. The attorney-general, replying to the question, "Are we obliged to stamp French reciprocity wine and vermuth after reciprocity treaty went into effect?" says: The reciprocity treaty referred to went into effect June 1, 1898. In that is the following agreement on the part of the United States: "That the rates of duty heretofore imposed and collected on still wines, the product of France, under the provisions of the United States tariff act of 1897, shall be conditionally suspended, and in place thereof shall be imposed and collected as follows, namely: On still wines and vermuth, in casks, thirty-five cents per gallon; in bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, one dollar and twenty-five cents per case, and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of four cents per pint or fractional part thereof, but no separate or additional duty shall be assessed upon the bottles or jugs." This treaty refers exclusively to the tariff duty and can have no reference to an internal revenue tax provided for articles to be put upon sale in the United States. The war revenue bill pro vides: "Sparkling or other wines, when bottled for sale, upon each bottle containing one pint or less, one cent. Upon each bottle containing more than one pint, two cents." Under this provision any wines, foreign or domestic, bottled for sale require the stamp. If the wines are imported in casks and bottled here to be put upon the market for sale, then the stamp must be affixed by the bottler. If the wines are imported in bottles, then the stamp must be affixed as provided in Section 24, because that section provides that all such articles of foreign manufacture—that is, such articles as, if manufactured and put up in this country, would require a stamp-shall in addition to the duty imposed upon the same be subject to the stamp tax prescribed in said act. Opinion of U. S. Attorney General. GOVERNMENT CANNOT DELIVER GOODS TO OWNER OF WAREHOUSE RECEIPT WITHOUT CONSENT OF IMPORTER. A. R. McHenry & Co. of Philadelphia, Pa., made advances to an importer, taking warehouse receipts as collateral security for such advances. Upon default in payment the importer refused to make withdrawal of the goods and McHenry & Co. applied to the Treasury Department asking that they be recognized as having valid title and be permitted to make such withdrawal, upon which application the following ruling was made: While the department recognizes the holder of a warehouse receipt, so far as it refrains from compelling delivery to any other person without his authority, yet it has no power to deliver the merchandise to him without due transfer by the importer. * * * All duties having been paid, the government has no further con cern with the whisky, and the right to deliver or withhold delivery rests with the warehouseman alone. The collector of customs has no authority to take any further action in the matter or to interfere in the controversy between the importers and the warehouseman. Imported merchandise is deemed and held to be the property of the person to whom it may be consigned, and in order that the rights of ownership shall be duly respected, the department declines to recognize the title of any other than the consignee, or the person to whom he has duly transferred his rights by indorsement of the bill of lading, or by a written order upon the withdrawal of goods in bond. Upon the presentation of a valid withdrawal and the payment of duty, the government releases its control over merchandise in bond, and its delivery is a proceeding resting solely upon the warehouseman. Treasury Decision, February 18, 1897. ASSIGNEE OF IMPORTER MAY ENTER GOODS. When imported goods are placed in warehouse under gen |