The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1871-05-20
FROM WASHINGTON.

SPECIAL TAX on RECT1fiERs AND D1STlLLERs-
RULINGS OF THE COMMISSIONER OF INTERNAL
REVENUE. NJ: --..-.
The Commissioner Of internal Revenue
has issued q circular calling attention TO
the rules of the Office relative to the liability
OF brewers and rectifiers to the special tax
and the tax to be assessed and collected on
termented liquors and Oh the proceeds OF
rectitication. The rulings are TO the efiect
that every person manufacturing lermenteu
liquors Of any kind for sale Is liable to
special tax rs brewer, ana cnaI all iei-
mentad liquors, of whatever kind, are lla-
BILE to q tax of one dollar per barrel, eX-
cent root beer and other small beer, which
is held to include only beers containing
two and one-half per cent. oil alcohol. Every
uerson coming within the definition OF
rectifier as given in the act OF April 10, lS6o,
is held to q special tax of two hundred dol
lars per year, whether the products of his
rectification are distilled spirits or other
LIQUORS, The additional tax TO which rec
t!ter is subject depends on the kind OF
LIQUORS resulting from his rectlticatlon. Ii
distilled spirits, he pays fifty cents per bar.
rel on all in excess of the first two hundred
barrels rectitied within the year. mere
the product is spurious lnltatlon OF com
pound liquor, he pays. the tax OF MY Genus
per quaTG ttuuei eCC'ioh t' - ~ -
20, 1865. When other materials are COM
Rounded with distilled spirits to such an
extent that the liquor does not show
4 proof equal to fifty per cent. by the
United States hydrometer, it is held TO
be a compound liquor, and taxable
under section IS. The exemption OIL
imitation. sparkling wines made from
grapes grown in the United States is held
To apply to all such wines made directly
from the domestic grape or from wine made
from such grapes with the addition OF only
such materials as are necessary TO convert
The domestic grape or its product into
sparkling wine. The exemption of liquors
made from grapes, currants, rhubaro, or
berries grown in the United States, is held
to apply to such as are made directly from
either of these fruits or from the products
Of these fruits.
To flavor distilled spirits in the manner
in which blackberry wines and branGles are
frequently maGe does not come within the |
exemption, as such compounds cannot be |
said to be made from berries grown in the |
United States. Medicinal preparations such
as described in schedule &, though contain |
ing distilled spirits, are not taxable under |
either of these provisions, but under |
schedule G.. A uniform enforcement OIL
these rulings will yield a considerable in- |
crease in the revenue. The amount OF col |
leclions under section IS Tor the year end |
ing June so, 1870, was but S41.50 in the
whole country, while it is a notorious fact
that the shelves of any liquor-dealer con-
tain imitation wines and compounded
LIQUORS taxable under said section which
should have yielded a greater revenue than
was derived from the whole country.
OFFICE OF INTERNAL REvENuE,l
WASHINGTON, May Is, 1871.
Robert IL. Proud, Esq, Assesso2o1 Third
District, Baltimore, Nd:
Sir,-MesSrs. Moores a. Co., II north Cal |
vert street, Baltimore, ask, under dat. OF
the 9th instant, if special tax of wholts.le
liquor dealers must be paid by one who sells
malt liquors put up in separate packages,
pint bottles, in quantities amounting to i've
gallons and more. They add that there was
! caSe tried in New York, in which it was
decided that the person selling in the above
way was not liable.
You will please say to Messrs. Moores q
Co., as they have been referred TO you,
that the case is not known In this Office,
and that the act of April 10, 1869, making
no reference to the vessels or packages In
which the LIQUOR dealer sells, dlscrlminates
between the wholesale and retail liquor
dealer by the quantity sold at one time TO
me purchaser, and classes every person
who sells or offer for sale foreign or domes-
tic distilled spirits, wines, or malt liquors
40 n Honor dealer, subject as such to a spe-
.iaI tax. S25 or 800 per annum, depending
mon their mode of doing business.
Therefore, persons selling as described
by Messrs. Moores & Coin quantity not
less than five gallons-must pay special tax
rs wholesale liquor dealers:
Respectfully, t22 J. NJ. DOUGLASS,
Acting Commissioner.