Orleans County monitor. [volume] (Barton, Vt.) 1872-1953, 1905-11-06

mont in consequence of the state law
making the holding of such a re venue
receipt prima facie evidence of
violat ng the local option law.
The readers of the MONITOR will be
interested in the following CORES
pondence:-
INQUIRY FROM BRANDON.
"Collector of Internal Revenue,
Portsmouth, N. H.
"Dear Sir:-T am writing you in
the interests of the Vermont drug
gists, as chairman of the committee
on trade interests of our association.
"W1ll you kindly furnish me list
of patent and proprietary medicines,
the sale of which would require the
special stamp tax, and, as the de-
partment makes additions, will you
kindly keep me informed?
Il would a'so like to inquire if the
special stamp is considered necessary
in the sale of essences and extracts
such as peppermint, wintergreen,
camphor, etc.
81. B. HOPKINS,
Brandon, October 10, 1906"
THE REPLY.
"Mr q. B. Hopkins, Chairman,
COMMITTEE on Trade Interests,
vermont State Pharmaceutical
Association, Brandon, VT.
"Sir:-Your letter of the 18th has
been received. In reply you are ad-
vlsed that the commissioner Of inter-
nal revenue has not yet issued
circular containing the names of
patent medicines, the sale of which
would establish special tax liable as
liquor dealers.
lnlnK, however, a recent decision
dated October 9, 1905, will be of SER
vice to you and I very gladly enclose
herewith a copy of the same. 1 will
also enclose a copy of the original
| decision dated Septic nber II, 1905,
which has brought out consideration
| of this question.
GEORGE A. WOOD,
"Deputy Collector in Charge,
Portsmouth, N H., October Is, '05."
THE RULING EXPLAINED.
The communication of the commits
sioner of internal revenue referred to
by the deputy collector in charge at
Portsmouth is as folloWs:-
"Sir:-Your letter of the 3rd
instant has been received, inquiring
as to the bearing of the ruling con-
corning alcoholic compounds labeled
and sold as medicines, in circular No.
67;, herewith enclosed, upon such
preparations as bay rum and other
toilet articles containing large guam
| nf nla
| preparations sold as essences of
lemon, vanilla, cinnamon, etc., and
| containing, as you state, from 25 per
cent to 80 per cent alcoholic strength
"The ruling does not apply to toilet
articles, whatever the quantity of
alcohol contained therein may be:
nor does it apply to the various
essences or extracts to which you
refer, If these preparations are such
as are known to the legitimate grocery
| or drug trade as household articles
| for culinary and other uses, and not
| as beverages
where, however, alcoholic com
| pounds called Essences of lemon,
vanilla, cinnamon etc, or So called
| tlnctures or essences of ginger, con-
tain as you state, "a mere trif1e of
| medlcament, the main constituent
being alcohol, and these preparations
which you further say are usually
sold by country merchants, especially
in prohibition Districts are found by
the local internal revenue officers or
agents to be generally sold or used as
beverages, every merchant thus sell
ing them without holding the requisite
special tax stamp as liquor dealer
under the internal revenue laws will
be liable to criminal prosecution in
addition to assessment against him of
special tax and penalty; and the
manufacturers of these so-called
essences and extracts, who are shown
by the facts elected to have made
these alcoholic compounds for sale in
prohibition districts, will be held
liable to special tax and penalty as
recti6ers and liquor dealers.
'.JAMES @. WHEELER,
"Acting Commissioner.