Evening journal., 1898-10-11
AN IMPORTANT RULING
Regarding War Tax Stamps
to be Placed on Bottled Goods.
BBcEIVED BY COLLECTOR IElToH
SALOON MEN MUST COMPLY WITH
THE LAW AS SET FORTH OR
TAKE THE CONSEQUENCES
GLASS OF GOODS REQUIRING
STAMPS UPON BOTTLES.

/ STAMPS UPON BOTTLES.
The following rulings regarding the
placing Of revenue stamps upon bottled
goods fby liquor dealers have been re-
ceived by Deputy Collector Leitch
and will prove of interest 10 liquor
dealers in this city, and which they
would do well to cut out and paste con-
spicuously in their places of business:
Treasury Department, Office OF Com
missioner Of Internal Revenue.
Washington, ID. c., August "a,
1898.
To M. B. Parlett, Collector CT Internal
Revenue Baltimore, Md.
Sir: This office is in receipt OF a let
ter from W. w. Walker, wholesale
liquor dealer in imported cordials.
wines, etc, at Hagerstown, in your dis
triet, asking Cor copy Of circular
from which he may be able to ascertain
what goods in his line are subject to
the special war tax"
For reply, Mr.. Walker has been re-
ferred to you, and you will please in
form him that the new revenue law i'm
poses a tax on sparkling and other
wines, when bottled for sale, OF one
cent ON each bottle containing pint
or less, and two cents on each bottle
containing more than one pint. The
value OF the stamp must correspond
with the size or capacity OF the bottle
used to contain the wine.
Stamps must be affixed to domestic
as well as imported wines. In the case
OF domestic wines the stamp is to be
affixed, when the wines are transfer
red to the bottles for sale, by the per-
son who makes the transfer. In the
case of imported wines the bottles, un-
less previously stamped, must be
stamped by the importer after the same
are removed from the Custom House
and Immediately upon their removal 20
the premises or warehouse OF the i'm
porter.
Foreign wines in bottles may be
stamped abroad. The stamps may be
cancelled by the importer before ne
sends Them abroad, or they may be
cancelled at the time they are affixed
to the bottles.
Demijohns and jugs containing wine
exposed for sale, which are manifestly
substitutes for uncovered bottles, will
be considered as bottles, and must be
stamped accordingly The fact that
small bottles used for containing wine
are surrounded with wickerwork or are
composed of earthen or stone ware
with handle attached will not relieve
them from liability 20 the tax imposed
by the new law; but jugs or demijOhns
containing a gallon or upwards, filled
from packages containing wines in
bulk for delivery as orders arise, would
not be considered as bottles within the
meaning of the law. In general, il
may be said that kettles, pitchers,
demijohns, and jugs containing wine
do not require stamps, unless these
vessels are of such size and material as
show them to be used as bottles or sub
stitutes for bottles for the purpose Of
evading the tax, in which case they
must be stamped.
The unfermented juice OF the grape,
whether bottled or not, is not subject 10
taxation and need not be stamped.
The presence or absence Of a label or
seal on bottled wines is not material
to the question of taxability.
Where retail dealer fills bottle
from barrel for his bar S, ok, from
which he sells wine by the glass, be
is not required to stamp the bottle. Bot
ties of wine sold at retail over the bar
are taxable and must be stamped.
The stamping of bottles Of wine
which we're on hand on July /, 1898,
in the hands of wholesale or retail
dealers not the manufacturers therof.
may be deferred until the time when
the bottle, with its contents, is sold at
retail
Liquor not known and used as wine,
the principal ingredient Of which is not
wine does not require to be stamped
unless it is held out or recommended
to the public by the makers, venders,
or proprietoTs thereof as a proprietary
medicine or medicinal proprietary arti-
Gle or preparation, or as a remedy or
specific for any disease. This ruling
appHes to liquors, cordials, eremes,
and the like, such as ''Maraschino' "
"Curacoa," Creme de Menthe," etc.
Where vermuth is bottled as such,
for sale, as it's basis or principal in
gredient is wine, the fact that other in
gradients are added does not take it
from the category of wines, at least for
the purposes Of internal revenue taxa
tion. Where vermuth is held cut or
recommended to the public, by state
ments appearing on the label OF other
wise. as a proprietary medicine or as
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