, 1870-05-27

TARABURx DEPARTING,
OFFICE ISTKRNAL RZyNuH,
... WASHINGTON, Nay 49, $50.
C. r. Ford. Collector Internal Rtesssne, FSss Dis
tta of Missouri:
Sm: enclose you copy Of letter from
gentleman in your city, md, having rcfeued
hlna to you for the desdred information, viii
state the following = tho rulings OF this odace
upon the subject Of his inquiries:
Where person is acting IN the double ca
pasity Of Wholesale liquor dealer and recti-
fier, his business in these respective depart
ments is to be regarded - separate and dis
tinct, As II carried on By different individuals
Section IS, act Of july 20, 1868, provides that
sioner OF Internal Revenue shall be kept by
every rect1fer and Wholesale liquor dealer.
The object Of this book 10 to show the kind
and quality Of all spirits received and sent out
BY Wholesale dealers and fecifers. and to ex-
hibit tf6 spn1re from which such spirits origi-
mated, 20 a. to enable the government to trace
the spirits BY the identity gwen to each pack,
age III ;ta clamps and brands from the original
source until it Is consumed OF broken into re-
tail quantities. Under the Law, there are but
three SOURCES Of original packages-the distl-
ler, who produces the liquor; the rectiaer,
who, BY his process, 50 changes i IS to De,
States Marsh1l, who at eales ia required by law
to destroy the original identity BY obliterating
Ill stamps, marks and brands on the packages
sold, and to mark anew
II party being both Wholesale desler and
rectifeI would keep but ono book. a-Aply o.,
hibiting tho account OF spirits received md
seut out, his book would exhibit cettsin kinda
Of spirits a. received which would nsTer ap-
pear to h8re been sent out, and Certain kinds
sent out which would not appear 70 have been
received because that, in the course Of recti-
HANG Of the spirit Is known TO the trade. To
20 keep the book will confound the transsc-
lion Of this party in these separate capacities.
By keeping two books, one upon which to en-
ter his transactions Aa Wholesale dealer, and
the other his transactions AZ rectiter, his
wholesale dea1er's books will always exhibit
the sending out Of Spirits identical in End
with these shown to have boon received. and
bis rectifer's book will show what kind Of spir-
its was by the process of rectidcation con-
yerted into another kind.
It ia not believed that any material difficulty
can attend the keeping Of these two books Il
Is suggested that the party shall enter all
spirits received in bus who1ena1s dealer.s book
~ received by him in that capacity, because Of
the spirits received some may be sold intact,
othe1s drawn and sold, and others again
emptied for rectiication- Br entering all as
received IN the capacity Of Wholesale dsales,
and transferring to himself as rectitier snch ~
is emptied for rectifcation, tho accounts will
be made to balance, and when recti6cation is
completed and the spirits drawn and stamped,
lie transfers them upon his rectider's book
to himeeK az wholesale dealer, and takes
them up upon his Wholesale dealer's book
as received from himself az rectider, under the
name by which the spirits SO rectifea are known
to trade. By the pursuing this couEse the
entries on the rectifer's book will simply be
Transcript OF the notices which the rectider is
required to give to the Collector Of spirits
cmptied for and withdrawn from rectifcation,
and will leave that book to be balanced BY
simply allowing the proper per cent for losses
in rectifcation, and the deAler's book to be-
balanced after allowing proper per cent for
&c. It is fully appreciated BY this office that
the enforcement OF this md similar require
ments under the Internal Revenue laws work
Inconvenience to the trade, but such require
meuta are believed to be authorized By the law
and called for By the necessities OF the service,
and that it is only By enforcing > strict OBJ
scrvance of these requirements that honest
distillers c:n be protected IN their legitimate
business frcm the iu1onts Of dishonest traffic.
will say, further, that where Wholesale
liquor dealer is aIso a retail liquor dealer, ho
should transfer to himself as such retail dealer
posed Of by him At retail. This may be done
by the party setting aside and SO transferring
certain packages from which to sell at retail
exclusively, Or, II that is not preferred, he
may pursue the following course: A package
is placed upon draft from which sales aro made
Wholesale book will, Of course, show the guam
titles sold at wholesale, When tho package is
exhausted, deduct this quantity from the
original quantity, and the balance will, Of
co11se, have been disposed OF at retail, and
this balance should be entered upon the whole
sala dealers book As transferred to himself as
retail dealer.
We are f1Iqusatiy inquired Of by parties
dealing e1cln 1ivelg in wines and malt liquors
aa to whether they, as Wholesale dealers, arc
REQUIRED to keep this book While the law re-
quires it to be Kept ty every wholesale dealer,
set rs said Section As only requires spirits re-
ceiEed and sent ont to be entered tber4in, it is
ruled that party who does not Eeceiye ~ q zen. asHl
though he may be wholesale dealer b. dcet-
ing in wines or malt liquors.
It has also been asked Gs to whethc. Aa-
ported spirits ara required to be ent Ied IN
in this book. and in reply it hss beer ruled
that all spirits, whether foreiga o. f.slnesti:,
which arc received and sent cut H.. --ne dealer,
must be entered in the book, but that where
the spirits are foreign, the blanks in the form
Of book not applicable thereto arc to be left
blank. This is ruled because the Bnid Section
As clearly requires the entry Of al epirits re-
ceiyed, and makes the party who sells or obezs
for enle foreign or domestic dis TILED spirits 3
liquor dealer Very respectfully,
j. W. DOUGLASS,
Acting Commissioner
Charles Ford. Esq, Collector First District,
ST. Louis, No.