Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1883-09-07

a ie'lef has been sent to the Internal Rev.
enue Department by parties who mt nm ,
compound known as Hostetter's Bitter. NAL
ing inquiries if it was necessary for dealer. in
'he oitters to take out SPECIAL license
The Department saws:
Cinord Richardson, Esq assistant che
ISL OF the Agricultural Department. ma1e ,
! careful analysis of the .'biiters.. and 6nds :,
| 10 contain as follows: Absolute alcobol %
per cent, water, Ga per cent, extracts. onIv 4
per cent. He says it is made from a s,,ono
| aicholic liquor favored with various essential
oiis, as OIL OF anise, corainder. &C.. and con-
lains some vegetable bitters, such as gentian
cinchona. &c. 1t will be seen that the bitters
contaih az least 90 per cent. of proof spirits
winch Will be equal to about 50 per cent. of
ordinary whiskey at so per cent pr,of oh.
viously much more spirits than is ab,olutlv
necessary to hold the other ingredient, in
solution. Containing, as it does. no dele,er;.
Gus drugs, and only four percent. of anytbiny
like drug, 1 should probable be entirelv
Justified in deciding outright that one who
sells 1t Tor any purpose is retail liquor
deaier within the meaning of clause four of
section o244, Revised Statutes, which reads
as follows:
Retail dealers in liquors shall pay TWENTY-FIVE
collars Every person who sells or .iT-rs for saIr
o. domestic distilled spirits or wines in less
4iantities IMAM hve VINE gallons at the same time
snail De regarded As retail dealer in liquors"
1t Is well known that various com
POUNDS, Composed for the most part of alcohol
or distilled spirits, are upon the markets of
the country, and that they are especially
adapted and probably designed for sale to the
mn 'rity iLthose communities where so-ctlled
local-option laws prevail, or where the sale
OF distilled spirits is otherwise forbidden by
statute Such compounds also find purchas-
ers among small class who prefer to drink
stimulating or Intoxicating beverages under
some name less unpopular than that of whis-
key. 1t may well be that a compound can
be used both as a medicine and as beverage
When used in good faith as medicine only,
though it may contain distilled spirits, deal
trs III 1t, under such circumstances. will no,
be held liable to pay the special tax; but
suppose it is not only capable of being used
as an intoxicating beverage, but also tat
it Is in fact sold and used as
such by individuals or by large
class Of community, surely the law, as well
as justice to the regular liquor dealer who
pays his tax. requires that the special tax
shall also be collected from those who make
and from those who thus sell such comDounds
LOT sucn purpose III Hostetters BItters Is
in any locality sold and used as an alcoholic
beverage, stimuant, or intOxicant, those who
thus sell it will be liable to pay the special
tax. The circumstance that it is used only AS
medicine in one community will not exempt
from liability to tax those dealers in it in any
other locality who may. in fact sell it as an
alcoholic beverage. Each case must depend
upon its own facts, and hence this Office can
not lay down any general rule. When pre-
paration, considered with reference to its in
gradients, may be one thing or another, ac-
cording TO its use, | will let the use give
character to it. II used or administered
bona fde as medicine, as a medicine it
will be treated, but if persons ignore its
medicinal properties and sell it to be drank
as an intoxicating beverage, the act should
be regarded as retailing of spurious liquors
and the seller made to bay the tax according.
w.