Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1871-05-12

Ht are re- utalt4 q llE lAt 4l.4fhlAt l-----
decision Of the Z : Commissioner Of Internal
Revenue We are informed tina; under Il a.
makers Of 1901 beer, OIava tes-, etc, vii be
held liable ta tax ss brewer
Or7Icr OF Isr-EyAl REvEyUE.
WAs1IyGToS, april -, ISL
,. J.. Sersl. E,4. su-r-yo- q. La-g- Ba4. NJ
SIR Your letter Of the 24in instant is re-
caivei. IN which you ask % be fully informed g.
T. the liability CT brewers 70 ts-aton under the
internal revenue iaEs
In paragraph j., section =. aot OF JAY d.,
1896. il is provided that ''nreEers Ehal pay cue
hundred da.srs." snd declared tnLi every
person. 1-m. OF corporation who manufacture
te-msated liquors r. any name or description f9r
SIZE from malt wholly or II part, or from any
substitute therefor. snsl be deemed bIeEc-.
ANY person, nm, or corporation ~ 10 mGauiac-
lures iess tnsu I'VE hundred barrels per year.
shall Day the sun C. fifty dollars
TINS, you viii observe. Is s. special Tax aEaius.
the person. tru. or corporation. and r. clz-ge-
abb acziut- all who Manufacture fermeu-e-
liquors OF Any KIND. from uali or any substitute
ihe7eill, for szle, whether the liquor product be
suae,, 70 tax CT not D-lsent INQUIRY has
faiiel O. sa0T that any iermented liquor u MAZE
u this country flr sale, bot what Is made from
mat. OF from some substitute therefor an j. 10
therefore held Lat every person making iernea-
TEL LIQUORS q any Kind for sale Is liable 90 pay
specia. tax As ureve-.
Under section 4. Of sail act, IS amended
March =, 1867, 8 tax o. one dollsr PEI barre.
containing not more than thirty-oae gallons l. %
he paid on all beer. ls-er beer. Ale, porter. and
other similar fermeutei liquors,
So which shall be urewsi o. mauuiictu7e1. Eu-
sold or removed for consumption or sale within
the United StaIeE
AZ al fermsntel liquors. mangfa;turel II tlis
Country for ssie 90 tar a. is known l. this Office
are o. similarly fermentsi liquor 70 beer, lager
beer, sic, an porter, they Ere a.. held to De sui
iecf 90 TIM tax. EXCEPT such IS are lrciu1el o.
the exemption contained u the a,t Of March 3.
1867. exemu;in- d" root beer and 0ihe- small
beer TINS exemption. as viL be seen By refer
eune e. letter Of July IS. 1870. % Guy l. Pe.i0n.
Eco. published iu the Internal HeueHlc Record
O. July %. 1870. applies only T. szch iermente-
LIQUORS as contain mo- % exceed twl and @ naf
per cent alcohol The specIsl tsz should BE-
ssseEsei against all persons who manufacture
fermented LIQUORS for ssls, Of whstever kind
an whether included IN the exemption CT not, a.
the exemption only extends e Inc ts1 On the
LIQUOR. an nc; Co the special tax against the
brewer. " any cSse should arise ~ when a
party cl2Ims 10 manufacture ierDsute1 liquor
without the use Of mai;, or any substitute there
for, the question Of mis- liability vii be determined
on appeGi 70 tins office by application % sbAte or
refund The ta- Of one doiizr per barrel must
b. collected upon al fermeutel liquors, the same
as o. beer. lsce- beer. ale. and porter, that are
not embraced within the exemption IN said act Of
March =, 1867 and If Any person shall claim
inst his fermented liquor If not subject 10 Euoa
tax h7 reason Of not being 4 similar fermeuted
liquor 90 beer. lsEer beer, ale. and porter, the
truth Of bis calm wi. be determined upon the
question being presented 70 thir ofl-e
This construction OF the isW Is arrived A. after
careful consideration ana 20 D. especial eujoined
upon revenue officers 90 give more attention 20
the collection o. these tSxes IN the future than
has bseu given TO them IL the past.
A. pLEAsoS-oS. Commissioner