The Birmingham age-herald., 1908-01-14
INTERNAL REVENUE LAWS IN CONFLICT Liquor Dealers Pick Flaws In
 Regulations ATTORNEY GENERALS VIEW Provisions of Pure Food Law Appear To Conflict With Regulations of Internal Revenue Governing
 the Whisky Traffic.
ATTORNEY GENERALS VIEW

Washington, January 13-For several weeks the National Wholesale Liquor l Dealers association has been making cap- ital out of the fact that the regulations of the internal revenue bureau of the treasury department respecting the brand- ing of whiskies and the opinion rendered by Attorney General Bonaparte under the pure food and drugs act were in conflict. The Whisky Dealers association pointed 1 to the fact that the internal revenue bureau, through it's gaugers, was brand- ing distillates as whiskies, rums, or gins, irrespective of the attorney generals opinion given to the agricultural depart ment that such distillates should be
 marked high wines, alcohol, or spirits. In response to a request from the sec- l retary of the treasury for an opinion, the attorney general has forwarded to secre- tary Cortelyou an opinion bearing on the marking and branding of casks or pack ages containing distilled spirits by gau- gers of the internal revenue service. In this he holds that while the law requiring such marking branding is not repealed by the pure food law, so-called, the pres ent regulations of the commissioner of in- internal revenue are not justified by the terms of section 92S7 of the revised stat utes, and distilled spirits, when they are withdrawn from the receiving cistern at the distillery must be marked .1hlgh wines when the distillate drawn contains all the substances congeneric with alco- hol They must be marked "alcohol' when the distillate is one from which practically all such congenerc substance have been removed. They must be mark ed rum" whisky" brandy" or s"gin'' or with some particular name of pota- ble spirit, as the case may be, when such congeneric substances are partially transformed or their properties otherwise eliminated so as to convert distillate into a potable spirit and must receive no other descriptive mark whatever.
 The attorney general advises the secre- tary of the treasury that that portion of the regulations of the commissioner of in- ternal revenue connected with the brand- ing of distilled spirits is contrary to law and must be modified in accordance with the terms of the construction given to the law by the attorney general.
 In an official statement made public by the department of justice it is stated
 ''The Attorney General states that 1t is obvious that the purpose of the pure food law Is altogether different from that of the provision of law relating to internal revenue and that under the usual rules of construction the latter statute is to be harmonized if possible, with that of the earlier statute and will be held to have modified the earlier only insofar as they are plainly in conflict. In the event, however, of an evident con- f1iet between the terms of the two en- actaents those of the later are of course believed to prevail The Attorney Gen eral finds nothing in the pure food law repeating expressly or by implication the terms of sections 32S7 and 3279 of the re- vsed statutes. He considers the require ment in section 3287 that the internal rev. enue gauger must mark on the cask or package ''the particular name of such distilled spirits as Is known to the trade, to say high wines alcohol or spirits. the case may be-" and states that in his opinion the words 'as the case may be- apply only to the words spirits and not to the words Thigh wines or alcohol
 The Attorney General is of the opinion that section 3449 of the revised statutes which forbids the shipping. transporta- tion or removal of any spirituous or fer mented liquors or wine under other than the proper name or brand known to the trade as designating the kind and quail ity of the contents of the casks or pack ages containing the same under penalty of forfeiture and fine, is repealed by sections 2. and 10 of the pure food law, so far as they refer to interstate com merce or to trade in the District of Columbia or any territory.
 He is clearly of the opinion, however, that the function of the gauger in orlx xir,er aEt n in Taa a prn containing distilled spirits might un- doubtedly make the character of an act relating to interstate commerce or to transaction in the District of Co., lumbia, or one of the territories, and advises the Secretary of the Treasury that the regulations of the commission CT of internal revenue should be framed with these facts in view, so that the branding by gauger of cask or package as rye" bourbon" or "cop- per distilled" whisky would, even if not beyond the provisions of section 3287 be contrary to the terms of the pure food law unless such mark was strictly in accordance with the facts in the case. In this connection, the attorney general said in part:
 Tt Is needless to add that the law evidently would not sanction the mark ing of the casks or packages on merely h earsay information obtained from the distiller or his representative. Such practice would amount to allowing a manufacturer to mark his own prod ucts and have the United States with out inquiry, guarantee the accuracy of his marking"
 Commissione rof Internal Revenue Capers was asked for an expression on the attorney generals opinion and re- piled that it would be impossible for him to state in short a time as he had to review the opinion and it's eff feet upon the existing regulations of the internal revenue bureau. That 1t will cali for some changes in the regu- lations Is certain, however, he said, and the officials of the internal revenue bureau will be soon informed to bring about, so far possible, unanimity of action between the agricultural and treasury departments.
 Commissioner Capers stated that he would at once confer with the Secre- tary of the Treasury and the attorney general.
 Eraneh Diane Eor Mnracro