The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1906-12-23
.DENATURED ALCOHOL
WITHIN REACH OF ALL.
REVENUE DEPARTMENT MoDI-
FEES RULING.
Supplementary. Ruling Places Manufac-
ture in This Country Practically on
German Basis as Recommended by D.
o'Connor--Druggists May Sell New
Product Under Federal Liquor
License. 49, So, ~

Certain notifications OF the internal
revenue regulations in regard to the
manufacture and sale of denatured al
cohol contained in the current number
of the treasury decisions bulletin seem
to do away with many, if not all, the
objections made by D. O'Connor of
the Otto Gas Engine company to the
''free alcohol law % -, 81 ~. :.
These supplementary rulings made by
John w. Yerkes, commissioner Of in
ternal revenue, have been called out by
inquiries in regard to the regulations
issued Sept. 90 and are sweeping in
their effect. Not only are special de.
naturants authorized flor denatured
alcohol intended to be used for specific
manufacturing purposes, but they per
init. the use Of methyl alcohol with
pyridin basis to be used instead Of the
approved benzine' called for in the
original regulations. This seems to be
substantially the "German system
advocated by Mr., O 'Connor, .m
For manufacture. of celluloid, pyralin
and similar products, alcohol may be
Sdenatured by adding to each 100 gal
Ions FIVE gallons of pure methyl alcohol
the manufacture Of Transparent soap it
may be denatured by adding to. each
100 gallons six and, one-half gallons
of the following MIXTURE: Five gallons
of pure methyl alcohol of "a specific
gravity of $40 at SO degrees Fahren-
heit, one gallon Of castor oil and one
half gallon of Baume caustic soda I've.
For the manufacture of shellac var
n1Snes, a mixture of 100 parts Of
alcohol may be used.
Druggists Are Exempt.
Druggists, tho technically liquor
dealers if they hold the federal license
10 sell tax-paid grain alcohol. distilled
liquors and wines for medicinal pur-
poses,. do not come within the regula-
ton forbidding liquor dealers to sell
denatured alcohol. On that point Mr..
Nerkes says:
That there may. be no possible room for misun.
Outstanding the position Of this office, I will
state that because druggist holds special tax
stamp as liquor dealer it is not to be as
sUmed tha< he sells distilled spirits as a bev-
erage 1t is understood that many druggists
probably a majority Of them, sell pure tax
paid ethyl alcohol for mechanical and medici-
nal purposes, and that some sell WHISTLES, vines
h"andies, etc. In limited way on physicians
prescriptions as medicines. Under the internal
revenue special tax laws such druggists involve
themselves In special tax liability as LIQUOR
dealers, but they are not such liquor dealers
as are excluded from the exempting clause of
section 90 of regulations No. 80, unless they
handle spirits rs beverages.
On the one side are druggists who may be
technically under the internal revenue laws
liquor dealers, but who not selling distilled spir
It's. wines or malt liquors as beverages, can
secure permits to deal in denatured alcohol on
the: same premises which they keep their
STOCK OF tax-paid alcohol. etc, stored; on the
other Side are druggists who handle distiled
spirits. etc. as beverages in the same manner
as such spirits are handled by liquor stores and
Mho.~ therefore cannot secure permits authorizing
,hem Ito deal in 0denaturel alcohol on the prem
keep them stored. "a
Dealers in paints, oil and vsrnisb ava
NOT hoGuor dealers, tho they hold a fed.
etral license under which they sell tax:
paid grain alcohol in less than five.oa-
lon Ion lots. Tho not specifically named in
the clause exempting druggists, Mr.
erkes holds that they occupy the same
position by analogy. N'' '''@ '"l'''