The daily telegram. [volume] (Clarksburg, W. Va.) 1901-1926, 1905-12-02
General Counsel Warwick j


citation of America, has issued the
following circular letter to the trade
which relates to the seizure of bot
bled-in-bond whistles, on the ground
of shortage IN proof, circular that
proves of interest not only to those
engaged in the liquor business, but
also to the general public:
Apropos of the numerous seiz-
ures now being made of bottled-in-
bond spirits ON account of a short
age in proof, and the numerous in
quiries received as to what to do, I
desire to say that-the Internal Rev
enue laws require that an Internal
Revenue stamp, at the time it is aft
fixed to a package containing dis
titled spirits, shall correctly repre-
sent the contents in all respects !;
though there is nothing in the Inter
nal Revenue laws which requires that
the contents of a package shall con-
tinue to conform to the contents as
indicated by the stamp
EeThe only packages of distilled
spirits which are required to bear an
internal Revenue stamp, are the
wooden packages containing five gal
Ions or more, and the so-called bot
tIed-in-bond packages which are
glass.
eeSpirits stored in wood can
change in proof and volume from
natural causes, such as temperature
and moisture, but distilled spirits
placed in glass cannot change in
these respects from such causes.
eff upon opening and examining
distilled spirits contained in wood,
there is found to be such a differ
ence in the contents as could be due
to natural causes, or to the addition
of water, such condition furnishes
no ground for seizure or forfeiture
eff, however, upon opening and
examining glass package OF dis
titled spirits, the contents are found
to be different in proof or volume
from the proof or volume marked
upon the package, such condition
furnishes a prima facia case for
seizure and forfeiture, on the theory
that the contents of the bottle, at
the time the stamp was affixed at the
disillery, could not possibly have
conformed to the contents as mark
ed on the stamp.
en- the event, therefore, of the
seizure of bottled-in-bond goods
which have never been opened prior
to such seizure and examination by
the revenue officers, the dealer IN
whose possession such goods are
found and seized, should notify the
distiller or bother at once, and call
upon him to protect or reimburse
him on account of the seizure"
F. G. Sturm, of Philadelphia, sec
rotary of the Blenders association,
saws Of the circular issued by Mr..
Hough, in part as follows:
cit indicates not only how a fraud
can be perpetrated upon the retailer
or consumer of such whistles, but
also how the wholesaler or retailer
handling such whiskies may be un-
consciously subjected to fines and
penalties under the Internal Rev
enue laws.
seHeretofore it has been the prac-
tice Of the internal Revenue officers
to examine such whiskies on the
premises of the retailer, and only at
ter the bottles have been opened by
the retailer, in which case such
shortage of proof would be invari-
ably charged to the retailer.
off, on the other hand, the pack
age should be examined by the
Revenue officers before it has been
opened by the dealer, and found to
be short of proof, such shortage
could only have occurred on the
premises of the bother at the dis
tillery, who should be required to
assume the burden.
s'The danger to the retailer Is
that the examination by the Revenue
officers in the majority. of cases takes
place upon his premises, after the
bottle has been opened by him, and
he is required to bear burdens which
do not properly belong to him.
of any distiller Intentionally fails
to make the contents of the bottle
conform to the stamps, with the idea
that if discovered, any retributlon
therefore will fall upon the retailer
it is a mean trick to play upon the
retailer; and the retailer in many
cases does not know his rights in the
premises" Telegram, Nov. 8, 1905