The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1898-10-05
STAMPS ON LIQUORS
REGULATIONS REGARDING THE
SALE OF WINE IN BOTTLES
OR FLASKS
ALL OF THEM CALL FOR A TAX
Dem1Johns and jugs Containing the
Beverage Exposed for Sale Must
he Stamped ACKNOWLEDGEMENTS
Does Not Have to Be Paid on
Stock That Was on Hand July
L Until the Bottle Is Sold.

commissioner N. B. Scott has sent
from Washington a copy Of the regu-
lations regarding the taxing Of liquors
IN demijohns and bottles to Collector
Bombach. They are as follows:
Ihe law imposes a tax on sparkling
and other wines, when bottled for sale,
of one cent on each bottle containing
a pint or less, and two cents on a. bot
tie 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 we'll as imported wines. In the case
Of domestic wines the stamp is to be
affixed, when the wines are transferred
to the bottles for SAFE, by the person
who makes the transfer.
'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
a handle attached will not relieve them
from liability to the tax imposed by the
new law; but jugs or demijohns con-
tanning a gallon or upwards, filed from
packages containing wines in bulk for
delivery as orders arise, would not be
considered as bottles within the mean
ing Of the law. In general, it may be
said that kettles, pitchers, demijohns
and jugs containing wine do not re-
quire stamps, unless these vessels are
of such size and material as show them
to be used as bottles or substitutes
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
to taxation and need not be stamped.
The presence or absence of a labei
or seal on bottled wines Is not ma
terfal to the question OF taxability.
when a retail liquor dealer fills a
bottle from a barrel for his bar stock,
from which he sells wine by the glass,
he is not required to stamp the bot
tie. Bottles Of wine sold at retail over
the bar are taxable and must be
stamped.
'The stamping Of bottles Of wine
which were on hand on July 1, 1898. in
the hands of wholesale or retail dealers
not the manufacturers thereof may be
deferred until the time when the bottle,
with its contents, Is sold at retail.
Liquor not known and used as VINE
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, vendors, or
proprietors thereof as a proprietary
medicine or medicinal proprietary arti-
Gle or preparation, or as a remedy or
specific for any disease. This ruling
applies to liquors, cordials, cremes, and
the like. such as maraschino, cur
acoa, creme de menthe, etc.
Where vermouth is bottled as SUCH
for sale, and its basis or principal ingre-
dent 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
taxation. Where vermouth is held out
or recommended to the public, by
statements appearing on the label or
otherwise, as a proprietary medicine
or as a remedy or specific for any
disease, it is taxable as a proprietary
medicine and must be stamped accord
ingly.
Where a customer calls for a pint
OF wine. bringing his bottle with him
to be filled, the bottle must be stamped.
Where the dealer, who sells the wine,
furnishes the bottle, 1t must be stamp
ed Flasks are considered as bottles
and must be stamped accordingly.
Wines produced from native mus