The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1871-06-27
COMPOUND LIQUORS.

Iinportant Decision of COmmissiOne er
PIeasanton-FruitB Brandies-wines ana
COrdiaIs-what Liquors Come Within
the Exemption.
Through the polteness of United States As
SCISSOR William B. Elliott ESQ, we are fur-
nished with the annexed important decision;-
Sir:-Numerous communications are received
at this Office from rectihers in your district and
elsewhere, making inquiries as to their liability
to tax for putting up the compound LIQUORS
commonly known as raspberry, blackberry
cherry, and ginger brandies and wines, under
the rulings announced in Special No 1O2
After careful review of the subject in the
light OF these numerous communications, IL is
notseen that any change in the general construc-
tion given to section 4S, act of July 20, 1865 is
warranted.
Two questions, however are presented, grow
ing out OF the manufacture of the compound
liquor named above, which call for reply This
class OF RASPBERRY, blackberry, and cherry
brandles, l understand, are ordinarily made in
the following manner-The Juice being pressed
from the fruit it is either reduced by boiling to
such a strength as that it will preserve, or
is preserved by the addition of from ten to
twenty per cent. proof spirits. The com
pound liquor is formed by combining
this juice with distilled spiries and sugar
(syrup), the proportions varying according to
the peculiar notions of the manufacturer. Or
dinarily, about gallons of the Juice of the fcuit
and gallons of syrup are added to "a gallons of
proof spirits. In the manufacture of ginger
brandy the flavor of the ginger is extracted by
tract is compounded in the same manner as the
juice of the fruits above named.
The compounds known as wines and cordials
are produced in the same manner, but with
less quantity of spirits and by an addition of
water. There can be no question but that such
compounding of liquors constitutes the party
rectlfer as defined in paragraph ), section l. act
of April 10 1869, and renders him liable to pay
the special tax of 5000 under section 50 of said
act of July 20, 1868.
The first question presented is as to whether
rrv,A Ll,, IL
spirits under said section So or as other liquors
under section 4S of said act of July 20, 1868.
1t has been demonstrated by actual observa-
ton that, by applying the rule given in special
No. 102 to determine what are distilled spirits,
these liquors would all come under section 4S
as the large amount of sugar present in the
compound prevents the hydrometer from indi-
eating the actual per cent. of proof, the indica-
tions being invariably below So while in fact
the compound may contain as much as so per
cent. proof spirits.
In view of these facts, 1t is believed that the
rule given in Special No. 1O2 for determining
when, by the presence of other materials, dis
titled spirits loses its identity as such, is not
strictly correct, and that the actual per cent. of
proof spirits in the liquor should determine its
character, instead of the indications of the
hydrometer, which, for the reasons stated are
known to be incorrect. Rectifers can and should
always know the per cent. of proof spirits that
enter into compound liquors put up by them,
and all liquors actually containing more
must be returned as distilled spirits on Form
45, taxed under said section SO, and put up
gauged, and stamped under section Is of same
act; and all compounds containing fifty per
cent. proof spirits or less must be returned on
Form 4515 and taxed under section 4S. This
latter class does not require to be gagged
marked, or stamped. l am aware that this
rule offers facilities to rectifers to defraud
the revenue by returning as distilled spirits
liquors that are liable to tax under section
48 but as all liquors returned as spirits
must pass the inspection OF United States in
ternal revenue gauger, they may by careful OBJ
servation soon learn to judge whether the
LIQUORS presented for inspection as spirits do in
fact contain more than so per cent. of proof
spirits, and in all cases OF suspicion the fact
should be determined by an analysis, and If the
rectifer is found to have made false returns, he
must be at once reported tor prosecution.
As the number of proof gallons is required
to be stated in stamps for rectifed spirits, the
number of wine gallons will be regarded as the
proof gallons when the true proof cannot be
ascertaine6 by the hydrometer.
The other question presented is as to the APP
plicaton of the exemption contained in said
section 4S to this class OF liquors. Ihls section
imposes tax on all liquors not made from
grapes, currants, rhubarb, or berries grown in
the United States, but produced by being rectl-
fed or mixed with distilled spirits, or by the in
fusion of any matter in spirits.
LiOuors made in the manner above described,
where the Juices of domestic berries are used,
are claimed to come within the exemption.
think it is clear that blackberry brandy, for
cannot be considered as made from blackberrles
no more than could compound liquor composed
of spirits distilled say, from corn with sugar an6
the Juice of apples or grapes added be considered
apple or grape brandy.
Braudies 10 be exempt from the tax imposed
by section 4S as being made from the materials
named therein, must be produced by distila-
ton; and wines, to be exempt, must be pro
duced by fermentation of one or the other OF
the materials named. 1t is true that most o
the raspberry, blackberry, and cherry brandy
and wines known to commerce. are those pro
duced by compounding in the manner above
described. This, however, does not change the
fact that such compounds are not in truth mad
from either of the materials named in thu
statutes bu. are really produced from distillet
spirits by flayoring the same with the product
OF these materials. Much of the juice of rasp
berries and backberries nearly all of the juice
of cherries and all OF the ginger used In max
ing these compounds, are imported.
Attention is called to the fact that the Ia
accruing under said section As is not lien upo
the liquors, and that the provisions OF law
regard to gauging, marking, stamping detan
ing and seizing liquors relate to distilled spirit
only, and have no application to liquors comm
under section 48.
The security of the Government for the co
lection of the tax under said section rests in th
vigilance of the officers of the district in whic
such LIQUORS are manufactured
It is especially enjOined upon assessors to sc
that the returns called for in said section AZ al
made according to the rule herein given troi
and after May / last on Form 40 2, furnished Il
that purpose. Very respectfully,
A. PLEAsANToN, Commissioner.
MUSICAL AND DRAMATIC.