Washington sentinel., 1899-08-26
fNFORMATEON FOR BREWERS
AND OTHERS.
STAMP Tax on wines.

relating TO tax unuef wax kENShAS aSA Oh
sDarkliDg or other wines when bottled
Tor sale. Special attention Is directed
to the paragraph in italics which has
been the subject OF many inquiries at
the SENTINEL office:
The war revenue law imposes a tax
on sparkling and other wines, when
bottled for sale, OF cent on each bottle
containing a pint or less, and a 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 De
affixed when the wines are to DC trans
Eerred to the bottles Tor sale oy the
person who makes the transfer. In the
case OF imported wines, the bottles,
unless previously stamped must be
stamped by the importer after the same
are removed from the custom house and
immediately upon their removal to the
premises or warehouse OF the importer.
Foreign wines Ia bottles may be
stamped abroad. The stamps may be
cancelled by the importer before he sends
them abroad, or theS may be Cancelled
at time they are affixed to the bottles.
Demijohns and jugs containing wine
exposed for sale. which are maniiestiV
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 demJOhns contain
in1 a gallon or upward, 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, it may be said
that kettles, pitchers, demDohns 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 substitutes for bottles
for the purpose Of evading the tax, In
which case they must be stamped.
The unierHented Juice Of the grape,
whether bottled or not, Is not subject to
taxation, and need not be stamped.
The presence or absence Of label or
seal on bottled wines Is not material to
the question of taxabilitY-
Where retail dealer fills a bottle from
a barrel fer His Bar stock, Jr0NS which
he SETS wiHs By tie glass. he Is not re-
0Efyed to stamp tie battle. Bottles of
mime sold at retail OVeV the ear are tar
G6ke GAd must Be stamped.
The stamping OF bottles of wine which
were on hand on July 1, 1895. 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 wine,
the principal ingredient Of which is not
WIn0, does not require to be stamped
unless Il is held out or recommended to
the public by the makers, venders, or
propEietors thereof as a proprietary
medicine or medicinal proprietary
article or preparation, or as a remedy or
specific for any disease. This ruling
applies to Iiqueurs, eOrdials. ere mes,
and the like, such as "Maraschino,"
"curacoa, )" Serene de Menthe," etc.
Where vermuth is bottled as such, for
sale, as its basis or principal ingredient
Is wine, the fact that other ingredients
are added does not take It from the
category Of wines at least for the put
pose Of internal revenue taxation
Where vermuth is held out or recon-
mended to the public, by statements
appearing on the label or otherwise. as
proprietary medicine or as a remedy
or specific for any disease, 1t Is taxable.
as a proprietary medicine under Sched'
ule B, and must be stamped accordingly.
WheTea customer calls for pint OF
wine, bringing his bottle with him TO
be filed, the bottle must be stamped;
where the dealer who sells the wine
furnishes the bottle. It must be stamped.
Flasks are considered as bottles and
must be stamped accordingly,
Wines produced from native mustang
grapes must be stamped when bottled
for sale.
A farmer who grows his own grapes
and produces wine, which be bottles for
sale. must stamp the same. Under the
provisions of section 3246, Revised
Statutes, as amended, however, winners
who sell wine OF their own growth. or
manufacturers who sell wine produced
from grapes grown by others at the
place where the same Is made, or at the
general Office OF such Vintner or manu-
facturer, are relieved from the payment
Of SbeetaS EGS as dealers on account OF
such sales, on condition, however, that
no vintner or manufacturer shall have
more than one Office for the sale Of such
wine that shall be exempt from special
tax.
The tax applies TO all wine bottled
for sale. without regard to the purpose
tor which II Is TO be used and without
regard to the length Oftime during which
It is exposed for SALE
II is not necessary that the stamps
should be placed over the cork or over
the mouth OF the bottle. except in cases
where stamps imprinted from private
dies are used under the provisions Of
section Of the act Of June Is, 1893.
An ordinary revenue stamp cancelled
with the date when Il is affixed and the
initials Of the person using or affixing
the same may be attached to any con
spleuous part Of the bottle.
with meals furnished by them must be
stamped
Tn tha raaa NJ o,,.o,,ine snarkIiug wines