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its, definition of.

Construction of this section. United States v. Frerich, 16 Blatch. 547.

A corporation may carry on the business of distilling. 15 Opinions Atty.-Gen. 230.

In regard to the production of mash, wort, or wash fit for distillation, and distillation at vinegar factories, see Sec. 3282.

Sec. 3248. Distilled spirits, spirits, alcohol, and Distilled spir. alcoholic spirit, within the true intent and

meaning of this act, is that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, which is commonly produced by the fermentation of grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance; and the tax shall attach to this substance as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirit, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process.

See Sec. 3282 in regard to the manufacture of vinegar from spirits. Sec. 3249. Proof spirit shall be held to be that

alcoholic liquor which contains one half its Si volume of alcohol of a specific gravity of

seven thousand nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahrenheit. And for the prevention and detection of frauds by distillers of spirits, the Commissioner of Internal Revenue may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem

Standard of

prevention of frauds.

necessary; and he may prescribe rules and regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits.

The rules and regulations which the Commissioner of Internal Revenue is authorized to prescribe by this section to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits will be found in Series 7, No. 7, Revised, with its three supplements, and the Gaugers' Manual and the Gaugers' Weighing Manual. On the 1st of May, 1892, the method of gauging of spirits by rod heretofore used was changed to a weighing system, by which the number of wine gallons contents is determined by the weight of the package. Weighing beams were furnished for the use of distilleries and rectifying-houses, and their use made obligatory, except at fruit distilleries of a production of less than 10,000 proof gallons during the season, and at rectifying-houses rectifying less than 20,000 proof gallons of spirits annually. Of course the proof of the spirits must be ascertained by the standard hydrometer as heretofore, and the formula by which the volume of spirits of a given proof is ascertained by weight is thus given in the Gaugers' Weighing Manual:

Multiply the weight of one gallon of water at 60° Fahrenheit - taken as 8.3314 pounds avoirdupois — by the specific gravity of the spirits in question, and the product will equal the number of pounds in one gallon of the given spirits. Divide a given number of pounds of spirits by the weight of one gallon, as above determined, and the quotient will be the number of gallons thereof. Thus, for example, if it is desired to determine the number of gallons in 1,000 pounds of spirits of 139 per cent proof, multiply 8.3314 by .89129 — the specific gravity of the spirits, found by reference to Table No. 7 of the Gaugers’ Manual; the product (7.4256935+) divided into 1,000 gives 134.667+ gallons, called 134.67 wine gallons, which at 139 proof is equal to 187.19 proof gallons.”

The system of weighing seems to have fulfilled the expectations of the commissioner in furnishing a more accurate test of the contents of packages of spirits than the rod system.

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its, definition of.

Construction of this section. United States v. Frerich, 16 Blatch. 547.

A corporation may carry on the business of distilling. 15 Opinions Atty.-Gen. 230.

In regard to the production of mash, wort, or wash fit for distillation, and distillation at vinegar factories, see Sec. 3282.

Sec. 3248. Distilled spirits, spirits, alcohol, and Distilled spir. alcoholic spirit, within the true intent and

meaning of this act, is that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, which is commonly produced by the fermentation of grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance; and the tax shall attach to this substance as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirit, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process.

See Sec. 3282 in regard to the manufacture of vinegar from spirits. Sec. 3249. Proof spirit shall be held to be that

alcoholic liquor which contains one half its proof spiritsi volume of alcohol of a specific gravity of

seven thousand nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahrenheit. And for the prevention and detection of frauds by distillers of spirits, the Commissioner of Internal Revenue may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem

Standard of

frauds.

necessary; and he may prescribe rules and regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits.

The rules and regulations which the Commissioner of Internal Revenue is authorized to prescribe by this section to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits will be found in Series 7, No. 7, Revised, with its three supplements, and the Gaugers' Manual and the Gaugers' Weighing Manual. On the 1st of May, 1892, the method of gauging of spirits by rod heretofore used was changed to a weighing system, by which the number of wine gallons contents is determined by the weight of the package. Weighing beams were furnished for the use of distilleries and rectifying-houses, and their use made obligatory, except at fruit distilleries of a production of less than 10,000 proof gallons during the season, and at rectifying-houses rectifying less than 20,000 proof gallons of spirits annually. Of course the proof of the spirits must be ascertained by the standard hydrometer as heretofore, and the formula by which the volume of spirits of a given proof is ascertained by weight is thus given in the Gaugers' Weighing Manual:

“Multiply the weight of one gallon of water at 60° Fahrenheit -- taken as 8.3314 pounds avoirdupois — by the specific gravity of the spirits in question, and the product will equal the number of pounds in one gallon of the given spirits. Divide a given number of pounds of spirits by the weight of one gallon, as above determined, and the quotient will be the number of gallons thereof. Thus, for example, if it is desired to determine the number of gallons in 1,000 pounds of spirits of 139 per cent proof, multiply 8.3314 by .89129 — the specific gravity of the spirits, found by reference to Table No. 7 of the Gaugers' Manual; the product (7.4256935+) divided into 1,000 gives 134.667+ gallons, called 134.67 wine gallons, which at 139 proof is equal to 187.19 proof gallons.”

The system of weighing seems to have fulfilled the expectations of the commissioner in furnishing a more accurate test of the contents of packages of spirits than the rod system. The principal difficulty encountered has been to determine with accuracy the tare to be allowed in recognition of the fact that the wood of the package absorbs a quantity of spirits almost immediately varying with the character of the package, whether plain or charred on the inside, and increasing with the lapse of time. Numerous circulars giving instructions to gaugers on this subject have been issued, based on the experience so far attained. The latest of these circulars is No. 423, dated December 5, 1894.

“ Proof spirit shall be held and taken to be that alcoholic liquor which contains one half of its volume of alcohol of a specific gravity of seven thousand nine hundred and thirtynine ten thousandths (.7939) at sixty degrees Fahrenheit," referred to water at its maximum density as unity.

“Proof spirit has at 60° Fahr. a specific gravity of 0.93353, 100 parts by volume of the same consisting of 50 parts of absolute alcohol and 53.71 parts of water. The difference of the sum of the parts of alcohol and water, and the resulting 100 parts of proof spirit, is due to the contraction which takes place when alcohol and water combine.” Gaugers' Manual, 1891.

A regulation of the commissioner, in regard to a notice to be given by rectifiers of an intention to rectify, was declared reasonable, and within the powers conferred on that officer by Sec. 3249 R. S. (This regulation is now substantially enacted into law : see Sec. 3317 a.) The case of Henderson's Distilled Spirits, 14 Wall. 44, in regard to seizures and forfeitures of spirits, cited and approved. Thatcher's Distilled Spirits, 13 Otto, 679.

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in sales, definition of.

Sec. 3250. In all sales of spirits a gallon shall be Gallon as used held to be a gallon of proof spirit, according

to the standard prescribed in the preceding section, set forth and declared for the inspection and gauging of spirits throughout the United States.

SEC. 3251. * * * Every proprietor or possessor of, and every person in any manner interested in the use

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