The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1890-06-18
COMMISSIONER MASON

Lnys Down tho Law In Regard to Govern.
Ia mcnt Licenses for Liquor.
Special D!spateh 10 the Latelligtucer.
WASHINGTON, D. G., June 17.-Com-
missioner Mason was to-day shown by
your correspondent the newspaper re-
ports OF the indictments recently found
against several persons who were tried
at Parkersburg before United States Dis.
trict Judge jackson, for alleged violations
OF the Internal Revenue laws. These
persons were charged with doing bust
ness as retail liquor dealers without
having paid the tax. The facts were that
they were merchants and had been in
the habit OF selling essences and extracts
Of various Kinds containing alcohol.
In reply to questions as to whether or
not persons selling compounds OF this
nature are liable for payment OF tax as
retail liquor dealers, the Commissioner
said that the subject had recently been
carefully gone over by the Internal Rev.
enuc Office, and circular Issued upon
the subject, which is as follows:
TIE COMMISSIONERS INSTRUCTIONS, :
To Collectors Of In!tr1,a! Rc,enuc:
BY the provisions Of Section 3ol6, Revised
Statutes, druggist Is permitted to Keep spirits
Gna wines. and use them, IN Combination with
drugs, In the preparation Of medicines that are
not beverages. aud 10 sell such NEE edlclues, with.
out paying special tax Ms liquor dealer unoer
tue internal revenue laws Of the United States
llut. under the rulings OF this ollie. aud the &c.
cisiops Of the United States Courts, he can NOT
without ub|rcling himscll to the special lax,
se,l spirits or wines that ARC not eomhined wi ii
drugs or materials Of auy kind taking these
liquors out OF the class Of beverages, even when
he scls the iifa rs OH rhysiciaus prescription
and for mGdiGlual u.e ouly. - = 1Io.7 -
Besides the medicinal Colnpourds which n
druggist Is authorized to sell without paving
special tax as liquor dealer although they
contain alcoholic liquors, ,here are other com.
pounds containing spitlts which, while they urc
not edicincs. nre On. .porth bic articles that do
not come under thu head OF distilled spirits,
wines. ur Liquors." In coutem platlon Of The in,
terual revenue laws, aud when, therefore, he Is
entitled 10 sell without payiugspeclal tax, C. o.
Toilet nrt!clCs such Us cologne and bay rum,
ether with alcohol, for use 10 photography; ben.
| zine or ether with alcoh j, ior cleaning pur.
poses: cas.8s-asl and alcahol, for toilet it.e:
flo!ldt water, violet water, etc. toilet articles
m.de IRON alcohol; campsior and alcohol; alco.
hol aud ammonia and whiting, cleaning prcpar.
utiou; alcohol and siciac, for painters, etc.
W,cth Malt Extract, which Is held out as a
| medicine, has been represented. under oath, by
] the druggists who manufacture 1t, as containing
the chemical principles diastasc. dcxtrinc, mai.
| tnse, In such strength AZ would produce nausea
II It should be used rs a beverage. This and
other like extracts Of malt, held out rs mcdi
cincs and not beverages, arc 10 be rcgarlci 4 M
medicines until the facts brought beiOr. hi.
office show that they belong tn the class OF mali
l!quots tbeserascsl referred 10 In Section Tli9.
Revised Statutes. Meanwhile, druggists who
sell them in good faith as medicines only are uoi
10 be called upon to pay spcciat tax MS dealers In
matt liquors 0n account OF such ttcs.