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malt liquors. Brewers as well as others who bottle malt liquors for sale are liable as malt-liquor dealers, and are required to pay special tax as wholesale or retail malt-liquor dealers, or as both wholesale and retail malt-liquor dealers, according to the aggregate contents of the whole number of bottles sold at one time. Int. Rev. Reg., Series 7, No. 1, Revised, p. 31.

Weiss beer is a fermented liquor produced from malt, or a substitute therefor, and hops, and is similar to beer, lager beer, ale, and porter named in the statute, differing materially only in the quantity of alcohol contained therein. It must therefore be considered as coming within the description of fermented liquors liable to taxation. 29 Internal Revenue Record, 313.

Rice beer, fermented, is a fermented liquor made from a substitute for malt. 34 Internal Revenue Record, 253.

Ruling as to manufacture of small beer. 35 Internal Revenue Record, 133.

Second. Manufacturers of stills shall each pay fifty Manufacturers dollars, and twenty dollars for each still or

worm for distilling made by him. Any per

son who manufactures any still or worm to be used in distilling shall be deemed a manufacturer of stills. Sec. 18, act May 28, 1880 (21 Stat. 145). That subsec

tion second of section thirty-two hundred

and forty-four shall not apply to distillers in registered distilleries who manufacture for their own use wooden stills, but each of said distillers shall give notice to the collector of the district in which his distillery is located of each still manufactured before the same is used.

of stills, $50. Still or worm, $20.

Exception.

Stills of a larger capacity than five gallons, so constructed as that they can be used for the distillation of spirits, will be presumed to be intended for use in distilling spirits, and their manufacture will be held to incur the taxes imposed by Sec. 3244 Revised Statutes, paragraph " Second,” unless this presumption is removed by evidence under oath, filed with the collector, showing that the still is not to be used for the production of spirits and setting forth specifically the actual purposes for which it is to be used. See ruling of December 13, 1876, 22 Internal Revenue Record, p. 397 ; also, 36 Internal Revenue Record, 285.

Whenever an old still or worm, become unfit for use, is repaired by the addition of new material to such an extent as to virtually result in the construction of a new still or worm, the manufacturer thereof will be held liable to the tax of twenty dollars for each still or worm so constructed by him ; and when a still is bought by an artisan or other person, and repaired to any extent whatever and sold, he is required to pay special tax therefor. 35 Internal Revenue Record, 133.

No tax is required on account of the manufacture of a still of the capacity of five gallons or less, unless it appears that the still has been in fact used for the purpose of distilling spirits, and that the manufacturer knew, or could with proper inquiry have known, at the time of disposing of such still, that it was intended to be so used. Int. Rev. Reg., Series 7, No. 1, Revised, p. 32.

All stills set up, of whatever size, or for whatever purpose intended, must be registered. Sec. 3258 R. S.

Notice to be given on removal of still. Sec. 3265 R. S.

Sec. 10, act March 1, 1879 (20 Stat. 327). Upon all stills manufactured for export, and actually ex- Drawback on ported, there shall be allowed a drawback, ported. where the tax thereon has been paid, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe.

For regulations in regard to allowance for drawback on stills manufactured for export and actually exported, see Int. Rev. Reg., Series 7, No. 13, Revised.

Rectifiers,

Third. Rectifiers of distilled spirits shall pay two

hundred dollars. Every person who rectifies, $200 and $100. purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, or wash, through continuous closed vessels and pipes, until the manufacture thereof is complete, and every wholesale or retail liquor dealer who has in his possession any still or leach-tub, or who keeps any other apparatus for the purpose of refining in any manner distilled spirits, and every person who, without rectifying, purifying, or refining distilled spirits, shall, by mixing such spirits, wine, or other liquor with any materials, manufacture any spurious, imitation, or compound liquors for sale, under the name of whiskey, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name,

shall be regarded as a rectifier, and as being engaged in

the business of rectifying : Provided, That (20 Stat. 327). any person who rectifies, purifies, refines, or manufactures as aforesaid less than five hundred barrels a year, counting forty gallons of proof spirits to the barrel, shall pay one hundred dollars : And provided, That nothing in this section shall be held to prohibit the purifying or refining of spirits in the course of original and continuous distillation through any material which will not remain incorporated with such spirits when the manufacture thereof is complete: And provided further, That no officer shall collect any special tax for rectifying distilled spirits on any prem

ises distant less than six hundred feet in a

direct line from any distillery. And every officer who collects any special tax in violation of this proviso shall be liable to a penalty of five thousand dollars for each offense.

Sec. 4, act
March 1, 1879

Act of Feb. 18, 1875.

The payment of 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. See 9 Internal Revenue Record, p. 54.

A rectifier who is also a retail dealer may transfer the goods rectified by himself as a rectifier to himself as retail liquor dealer, without rendering himself liable as a wholesale liquor dealer. See 11 Internal Revenue Record, p. 121.

A wholesale or retail liquor dealer must not have in his possession any still or leach-tub, whether dismantled or not, for any purpose whatever (or even if it is not kept for any use at all), if he would avoid liability as a rectifier. The words “for the purpose of refining in any manner distilled spirits" (Sec. 3244 R. S., part 3) relate to the words “any other apparatus ” immediately preceding, and do not relate to the words “any still or leach-tub." The intent of the statute seems to be to cut off facilities for illicit rectification which would be afforded by a still or leach-tub in the possession of a liquor dealer. Int. Rev. Manual, p. 140.

. The addition to distilled spirits of any coloring matter or foreign substance which in any way changes the character of the spirits, or remains incorporated therein, is regarded as rectification. The mixing of wines identical in kind, or the clearing of wines by means of a strainer or filter which cannot be used for the purifying or refining of liquors in any other way, or the addition of simple materials which merely hasten the settling of the sediment, particles of pulp, etc., floating in the wine, without otherwise changing its character, is not considered the process of rectifying, purifying, or refining, such as the statute contemplates ; but if the wines are different in kind, even though produced at the same establishment, or the result obtained from the mixture, or by any process of manipulation, is a compound or spurious liquor, the dealer is liable to the special tax of a rectifier. Int. Rev. Reg., Series 7, No. 1, Revised, p. 33.

The mixing of spirits, wines, or other liquors with any materials which result in the production of a spurious, imitation, or compound liquor, intended for sale under any name, constitutes rectification. But retail liquor dealers who put tansy, horseradish, snakeroot, or the like into liquors, and sell the liquors so prepared to their customers by the drink merely, are not regarded as thereby incurring the rectifier's special tax. Int. Rev. Reg., Series 7, No 1, Revised, p. 33.

A distiller of grape-brandy is not authorized to mix spirits produced from grain in his product, except as a rectifier. See 12 Internal Revenue Record, 191.

Distillers of brandy from fruit are exempted from so much of the provisions of Sec. 3244 as would render such distillers liable as rectifiers in consequence of the addition of burnt sugar to their product while on the distillery premises and in the original packages. But the burnt sugar must be added to the brandy in the presence of the United States gauger after the brandy has been gauged, and before the tax-paid stamp is affixed. Internal Revenue Regulations, Series 7, No. 7, Revised,

p.

151. The addition of water, or the simple mixing of spirits of the same kind produced at the same distillery at or about the same time, is not regarded as rectification. See 10 Internal Revenue Record, p. 121.

The use of Peiffer & Richards' improved apparatus for aging whiskey and other spirits is not considered rectification, and its use in distillery warehouses was authorized by Commissioner Raum, December 4, 1877. 23 Internal Revenue Record, p. 405.

The use in distillery warehouses of the Corey apparatus for aging whiskey and other spirits was also allowed, May 15, 1879, and the regulations prescribing as to its use are set forth in Circular No. 218, published in 25 Internal Revenue Record, p. 245.

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. Internal Revenue

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