The Wilmington daily Republican. (Wilmington, Del.) 1890-1902, 1898-10-11
INTERNAL
REVENUE.
Rulings Relating to Tax
Under War Revenue
Law on Liquors.

Deputy Collector Letch through Col
lector Parlett hos received an importan
decision from commissioner Scott of th
Internal Revenue Department.. 1t is a
follows:
| Sir: This office is in receipt OF letts
from Mr.. w. W. Walker, wholesale liquo
dealer In imported cordials. wines, etc, a
| Hager5town in your district asking for I
copy OF a circular from which he may b.
able to ascertain what goods in bis lint
are subject to the Especial War Tax.
For reply. Mr.. Walker has been referred
to you and you will please inform hin
that the revenue law imposes a tax on
sparkling and other wines, when bottled
for SALE of cent on each bottle contain :
ing one pint or less, and 2 cents on oach
bottle containing more than one pint.
The value Of tho stamps must corres-
pond with the size or capacity Of the bottle
used to ntain the wine.
Stamps must be affixed to domestic a.
we'll as imported Wines In the case of do
mestic wines the stamp is to be affixed,
when the wines are transferred to the bot
ties for sale, by person who mako the trans
fer In the case of imported wines the bot
ties, unless previously stamped. must be
stamped by the Importer after tho same
are removed from the custom house and
Immediately upon their removal to the
premises or warehouses of the importer.
Foreign wines in bottles may be stamped
abroad, The stamps may be Cancelled by
the importer before he sends them abroad
or they may be Cancelled at the time they
are affixed to the bottles.
Dem,johns and jugs con ntaining wines
exposed for salo which are nanifestly sub.
stitutes for uncovered bottles will be oon-
sidered as bottles and must be stamped
accordingly
The fact that small bottles are used for
containing wines are surrounded with
wicker work or are composed of earthen
or stoneware with a handle attached will
not relieve them from liability to the tax
imposed by the new law But jugs or demi-
johns containing a gallon or upwards
filled from packages containing wines for
delivery as orders arise would not be con-
sidered as bottles within the meaning of
the law. In general it may be said that
kettles, pitchers, demijohns and jugs con.
tanning wine do not require stamps unless
these vessels are of such size and material
as show them 10 be used for bottles or
substitutes for bottles for the purpose Of
10 Ga tn IN thaU nNIIat
be stamped.
The unfermented Juice Of the grapes
whether bottled or rot is not subject to
taxation and need not be stamped.
The presence 6r absence Of label or
seal on wine Is not material to the ques.
ton of taxability. where retail dealer
ELISA bottle from barrel for his bar
stock from which he sells wine by tho
glass he Is not required to stamp the bot
tle
Bottles of wine sold at retail over the
bar are taxable and must be stamped. The
STAN ping Of bottles Of wine which were
on hand July 1. 1898 and In the hands Of
the Wholesale or retail dealers not the
manufacturers thereof, may DO 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 10
held out or recommended to the public BY
the makers, vendors or propriators thereof
as a proprietory medicine or mechanical
articles or preparation. or as Q
remedy or specific for any disease. This
ruling applies to liquors. cordials. oremes.
and the like such as maraohino. curacao,
creme do menthe, go. Where vermuth is
bottled as such for sale as Its basis or prin
cipal ingredient Is wine. The fact that
other Ingredients are added does not take
1t from the category Of wines, at least for
the purpose of internal revenue taxation.
Where vermuth is held out or recon-
mendsd to the public by statements ap-
pearing on tho label or otherwise as pro-
prietory medicine or as remedy or specific
for any disease, 1t is taxable as proprietary
medicine under schedule B. and be stamp.
ed accordingly. Where customer calls
for pint of wine bringing his bottle with
him to be filled the bottle must be stamp
Cd. Where the dealer who sells tho vino
furnishes the bottle it must be stamped.
Flasks are considered as bottles and
must be stamped accordingly. Wines pro-
duced from the native mustang grapes
must be stamped when bottled for sale.
A farmer who grows his own grapes and
produces wine which he bottles for sale
must stamp the same under the provision
Of section 1916 revised statutes as amended.
however vlnturss who sell wlnes Of their
own growth or manufacturers who sell
wines produced from grapes grown by
others at the place where the same is
made or q general office of such vintures
Or manufacturer are relieved from the
of special tax as dealers on &C
count of such sales or condition, however,
that no vinture or manufacturer shall
have moro than one office for the sale Of |
,uch wine that shall be exempt from the
'pecial tax.
The tax applies to all wine bottles for
Ialo without regard to the purpose for
which 1t Is to be used and without regard
10 the length Of time during which II is
exposed for sale. 1t Is not necessary that
hat the stamp should be placed over the
Itamp or the mouth Of tho bottle. except
n cases where stamps imprinted from
,rivate dies are used under provisions Of
ection 9 Of the act An ordinary revenue
tanp Cancelled with the date when 1t Is
fixed and the initials Of the person using
" afflxipg the same may be attached to
my conspicuous part Of the bottle.
Wine transferred 10 bottles by restaur-
mt keepers and served by the bottle with
neals flsst by them must be stamped. In
he case of genuine sparkling Wines or
hampagnes put up in bottles and under.
,oing tho ma ural process for Developments,
Iuring which they require considerable
before arriving at o finished
tate, the stamping OF the bottles may be
until such time as the wine ar
ives at marketable condition.