Washington sentinel., 1898-09-03
mr. {. Fl. Treat
Collector Second District,
NeW York, ~ =.

This office is in receipt Of letter from
Luyties Brothers, Of I9 Al North William
street. in your city, in which they refer
to the corr orrespondence heretofore had
by this office with Tysen & Totten in
regard to the stamping OF wines bottled
and stored in bins for aging purposes.
Luyties Brothers represent that the
better grades Of imported wines are
totally unstable and unfit for use uuless
they remain in bottles for some time,
say from six months to five years. These
bottle must be kept in bins in vaults
where the temperature is comparatively
cool aud even, and where the atmos-
phere is always damp, and consequently
the stamps would not remain upon the
bottles, or, at best, they would become
moldy and the print on them would
become obliteraIed. Numerous other
communications have been received
from various representatives OF the
trade, in particular. Joint letter dated
July ~, 1898, signed by Edinger Bros.
4 Jocobi and Is other dealers, setting
forth the hardship that would ensue il
stamps are required to be affixed to
bottles when filled Tor storage for aging
purposes.
The attitude of this Office in its relation
to the taxpayer has always been in the
direction of relieving the latter from
unnecessary hardship so far as may be
done consistently with the interests of
he revenue, and in view OF the repre-
sentations made 70 me, and upon further
consideration OF the matter, am inclined
to modify my decision of July S. 1898
mo. I9647, Treasury Decisions), to the
extent OF holding that when foreign or
domestic wines are transferred from
bulk packages to bottles in an immature
state for storage in bins for considera'
BILE length of time for aging purposes
the wine so transferred 10 bottles will
not be regarded as having been bottled
for sale" until such time as it arrives at
a marketable condition, and the stamp
ing of the bottle may be deferred until
then. AS soon as the wines are in
marketable condition the liability to tax
at once attaches and the stamp must be
affixed. The affixing of caps or labels
to such bottles will be taken as conclu-
siVe evidence that they are ''bottled tor
SALE" and if the proper stamps have
not been attached prior to that time the
bottle must be stamped without fail
when the caps and labels are affixed.
You will please inform the parties
interested accordingly
In the latter part Of their letter. Luyties
Brothers inquire whether, after they
have sold a cask OF wine to private
party who has made payment for the
same, they may at the request Of the
purchaser bottle the wine in pint or
quart bottles and deliver them to the
purchaser without stamping
You will pleas Sc inform the parties
that IN the case cited this office can not
undertake to inquire whether the sale
OF the wine was ms de before or after it
was transferred to the bottles, as any
attempt to make distinction in this
regard would result in injury to the
revenue. Where wines are sold by
dealers and delivered IN bottles, it will
be presumed that they we're "bottled for
sale" within the meaning ofthe law, and
they must be stamped accordingly
Respectfully, yours,
N. B. ScorT, Commissioner.