Five Mile Beach weekly journal., 1921-09-30
HOME MANUFACTURER
OF FRUIT JUICES

made in the home. Intoxicating wine
home brew, and distilled spirits NAV
not be made.
Two hundred gallons of non-intoxi-
eating fruit juice may be manufactured
tax free by head of family by register
ing with Collector of Internal Reeve
nue..
This tax exemption provision has
been the source of confusion. The eff
feet of this is not to allow the manu-
facture of 200 gallons of intoxicating
wine free from restrictions of National
Prohibition Act, but merely to allow
the manufacture of 200 gallons of
Notwithstanding fruit juices free of
tax.
section l of Title ii of the National
prohibition Act in effect defines the
term intoxicating liquors as meaning
all alcohol, brandy, whiskey, rum, gin,
beer, ale, porter, and wine, regardless
OF alcoholic content, and all other liq-
uors fit for beverage con-
tanning one-half of one per centum or
more of alcohol by volume. Section 8
of said Title provides that mo per-
son shall on or after the date when
the eighteenth amendment to the Con-
%stltuulon of the United States goes into
effect (January IL, 1920, manufacture,
sell, barter, transport, import, export,
deliver, furnish or possess any intoxi-
eating liquor except as authorized in
this Act, and all the provisions of this
Act shall be literally construed to the
end that the use of intoxicating liq-
uor as a beverage may be prevented. u
The same section provides in part
that: Liquor for n~on-beverage pur-
poses and wine for sacramento pur-
poses may be manufactured, purchased,
sold, bartered, transported, imported,
exported, delivered and possessed, but
only as herein provided, and the Com
missioner may, upon application, issue
permits therefor = y - Section
70 OF said Title, imposing penalties for
violations of the Act provides in part
as follows" = The penalties
provided in this Act against the manu-
facture of liquor without a permit
shall not apply to a person for manu-
featuring notwithstanding cider and
fruit juices exclusively for use in his
home, but such cider and fruit juices
shall not be sold or delivered except to
persons having permits to manufac-
ture vinegar"
In view of the foregoing provisions
of law, on June 3, 1920, Prohibition
Monograph No. "a was issued author
izing persons to manufacture non-in-
%toxicating cider and other fruit juices
exclusively for use in the home with
out permit, and providing that such
Notwithstanding cider and other fruit
juices are not necessarily limited tt
less than one-half of one per cent O.
alcohol by volume, but must be intoxi
eating in fact to be in violation of the
National Prohibition Act.
Such Notwithstanding fruit juices
may be made at home from grown
fruit, or from fruit purchased for the
purpose, or one may take fruit belong
ing to him to a commercial mill tt
have the juice expressed therefrom
provided the juice is removed to the
home of the owner before it contains
as much as one-half of one per cent o.
alcohol by volume. The %possessor o.
fruit juices in the home such as cider
thus made is at liberty to convert sam
into vinegar for home use or to sci
same to permittees for conversion int
vinegar.
Under the Revenue Act of 1918 frui1
Juices, other than apple cider, con
tanning one-half of one per cent OF
more Of alcohol by volume are taxed
as wine. The same Act exempts from
tax 200 gallons of wine per annun
manufactured by the head OF a family
provided he registers with the Col
lector of Internal Revenue for the dis
trict in the manner indicated by Treas
ury Decision 2765, but no exemption
from tax is allowed unless the pro
Queer is so registered with COLLECTOR
of Internal Revenue and a permit II
not issued by this office, or any OIL
icer of the government, for the pur
nose. none being required. 1t is ap'
~narently this tax-exemption provision
which has been the principal source
of the confusion which has arisen. l
has seemingly been supposed that TN
effect of the provision is to allow tn'
~nroduction of 200 gallons of intoxlcat
ING wine for use in the home free iron
the restrictions imposed by the Ma
tional Prohibition Act. The provision
has no such effect. 1t relates to tax
alton solely and does not AFFECT the
restrictions imposed by the Natlona
Prohibition Act. Under the provisions
of the latter Act the 200 gallons 0.
fruit Juice which may be produced
without payment of tax must, IKE any
further quantity produced for nome
use without a permit, be non-lnto4i'
nLoro ic No legislative pTO-