The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1905-10-24

>ssnsiki.s Akssl ne es<s~i psslsss~ q NJ
i.lsmsi hvs@ss csiisssss.
Ruilsnd. oui = The sesni dssis
loo ~ The commissioners Of inlsFaal
rsssaas reqalrias druggist dealing 10
compounds Of alcohol 10 psy uaiied
STATES re,saas sss has made qsiss .
sir here In vsrmons 10 eoassqasaos 81
no STATE Las nskiaE shs holding Of
such = reyssne reoeipi pflma fseis
ssisisnos ~ violating lhs local opsion
Lao.
Tho readers % he Hammer all b.
Interested Ia mo foiio.las eofrespos
dsnoss-
Inauiry From Branden.
''callaslof 81 tntsraal Ilsseaas.
''i'orsmouih. ~. II
"DsaF alT.-t AN wriilns yoa Ia Nc
Interests Of lhs Nsrsnon. druggists, 80
chsirmsn 81 tho oonlnlslss on rads
Interests 81 our association.
"wiil you Kindly farnlsh mo . lisi
of pslonl ana sroprielar, noiiciDos,
tho ssle ~ which woald require the
special stamp iak, aud. &c Ms depart
meet makes addiiloas. Gill yoa kiadl,
keep nc lnfortnedf
Il aoaid also lilo "a lnqaIre II M
special stamp ls considered necssssfy
Ia Tho sale 81 essences and extracts
such a. pepPsrsninl -laiersresn.
"Z. u. HOPKINS.
"Brsndoa. October u ieoa"
Tho Reply.
"Mr u. u. uopkias. chairn 90.
"commiiies 90 Trade ielerosis,
Vermont stais Pharmaceutical
Association. Hrabdon. Va
"sir.-iour letter of Mo i5.h has
boen received. Ia reply yoa aro ad'
vlscd that tho commissioner Of Inter,
nal revenue has not yet Issued . olrca'
lar eonia.ping Tho names Of patent
medicines. uho sale of ~hlch would
establish special tas liable as liquor
dealers.
al thiuk. however, . recent decision
dated ortob.r Q. ieo6. wiil b. Of sersics
70 you and very gladly enclose here.
uiih a copy of Tho sane. I gill also
enclose . copy 81 tho original decision
dated september Il. ipuS, which has
brought out . consideration Of this
question.
"opoRoR A. WOOD
"Dcpuiy Collector. 10 Charge.
Portsmouth, ". H., October 10. Of. "
Tho Ruling Explained.
The communication Of tho commits
sloner Of internal revenue referred 70
by the dcpaty collector 10 charge ~
Portsmouth 10 a. follows
''Slr:-your letter Of the ID instant
has been rccsived, ipquiring - 70 the
bear ng Of thc rullog concerning 81
coholic compounds labeled and sold
ne medicines, Ia circular No 613.
herewith enclosed, upon such prepar-
ATOMS ~ bay rum and other toi Of
articles containing larS quantities OF
alcohol, and upon the various prep.
aratlons sold ~ essences OF lemon,
vanilla. cinnaman, &c, and contain.
log. ~ you state, from Is per cent 70
80 per { nj alcoholic strength
Tho ruling does not apply 10 toll
et articles, whatever the quantity OF
alcohol contained therein may be;
nor does IL apply 70 the various e..
sences or extracts 70 which you re'cr,
II these preparations are such a. are
known 10 the legitimate grocery or
drug trade Is household articles for
culinary and other uses, and Dot ~
beverages.
"where, however, alcoholic CON-
pounds called essences OF lemon,
vanilla, clnnaman,' etc, or so-called
tinctures or essences OF ginger, con.
tain as you state, q mere tribe OF
medicament, the main constituent be-
Ing alcohol, and these preparations
which you further say are usually
sold by country. merchants, especially
In prohibition districts, are found by
the locol internal revenue officers or
agents to DO generally sold or used %
beverages. every merchsot thus sell.
ing them without holding the requisite
special.tax stamp Is Q liquor dealer
under the Internal revenue laws will
be liable TO criminal prosecution In
addition 10 the assessment against him
OF special tax and penalty: and the
manufacturers OF these so-cslled essen.
ces and extracts, who are shown BY the
facts ELECTED to have made these slco.
holic compounds for sale In prohib!.
ton districts, viii be held liable TO
special tax and penslty % rectifiers
and liquor dealers"
JAMES C. WHEELER,
"Acting Com missioner.
Washington, D. c., October 8, '05."