good faith, the defendant was not liable to tax as retail liquor dealer, but if the article was a compound containing such a quantity of spirits as to be intoxicating, and was sold by the defendant as a beverage, he knowing its intoxicating quality, and was drunk by persons not as medicine but as a beverage because of its intoxicating and stimulating qualities, then, no matter by what name it was known or called, the defendant was guilty of carrying on the business of retail liquor dealer without payment of special tax. United States v. Cota, District Court W. D. Mich. N. D., July 24, 1883, S. L. Withey, D. J., 17 Fed. Rep. 734. Defendant was prosecuted for selling "Burton's Bitters," without paying special tax as retail liquor dealer. In charging the jury the judge instructed them if they found (1) that the bitters were simply an intoxicating drink in disguise, and defendant knew it, or (2) if the bitters contain an intoxicating quality and are really a medicine, and defendant, knowing that they could intoxicate, sold them to be used as a beverage, or with the knowledge that they were purchased to be used as a beverage, or (3) if he sold the bitters to any of his customers, and they in his presence, or with his knowledge, used the bitters as a beverage, and with the knowledge thus acquired he continued to sell to them, then in either of these cases they might find the defendant guilty. United States v. Starnes, District Court S. C., February 7, 1889, Simonton, J., 37 Fed. Rep. 665. A druggist is liable criminally for unauthorized sales of liquor by his clerk, if the sales made by the clerk were made within the scope of the authority delegated to him by the druggist, or the authority which may fairly be presumed from the instructions of the druggist, or his course of dealing in reference to such matters. A druggist has the right to use alcohol in the making of a toilet preparation such as cologne, but not to put into alcohol something else for the mere purpose of modifying its character, as by placing a little bergamot, or some of the ingredients of cologne, into alcohol and selling it for mechanical purposes. This would be a makeshift, and the law would not tolerate it. United States v. White, District Court W. D. Mich. S. D., March 26, 1890, Severens, J., 42 Fed. Rep. 138. An apothecary was indicted for selling liquor without payment of special tax. It was admitted that he had sold to several persons a compound of rye whiskey and calisaya bark, but it was claimed for the defense that this was a medicine originally put up under prescription of a physician. Held that if it was sold bona fide as a medicine, to be used as a medicine and not as a beverage, then defendant was not guilty. United States v. Calhoun, District Court, D. S. C., August 29, 1889, Simonton, J., 39 Fed. Rep. 604. Sec. CHAPTER FOUR. DISTILLED SPIRITS. 3247. Distiller, definition of. 3248. Distilled spirits, definition of. 3249. Standard of proof spirits; prevention of frauds. 3250. Gallon as used in sales, definition of. Sec. 3267. Receiving-cisterns in distilleries. 3268. Breaking locks, gaining access to cistern, etc.; penalty. 3269. Furnaces, tubs, doublers, wormtanks; penalty. 3270. Apparatus and fastenings. 3251. Liability to tax on distilled 3271. Distillery warehouse. spirits. [3251 a.] Tax on distilled spirits. [3271 a.] Use of warehouse by succes sors in certain cases. 3252. Adding substances to create fic- 3272. When a warehouse becomes un 3253. Tax on spirits removed without 3273. Storekeepers have charge under deposit in warehouse. direction of collector. 3254. Products of distillation contain- 3274. Custody and management of 3255. Brandy made from apples, 3275. Distiller to keep distillery accespeaches, or grapes; exemptions. [3255 a.] Distilleries of thirty gallons' capacity or less; exemptions. 3276. sible. Power of revenue officers to enter and examine distilleries. Penalty for not admitting officer. Distillers and rectifiers to fur nish facilities for examination; penalty for neglect. Officers to break up ground or walls in order to examine. 3259. Notice of intention to carry on 3279. Signs to be put up by distillers 3284. Using material or removing spir- 3299. Forfeiture of spirits unlawfully its in absence of storekeeper; removed from distillery. Storekeeper unlawfully remov ing spirits, or allowing same to be removed, etc. 3286. Drawing off water, cleansing 3301. Storekeeper's warehouse-books worm-tub, etc. 3287. Drawing off, gauging, etc., and 3302. removal of spirits to ware house. and returns. Storekeeper to have charge of distillery and keep account of materials, etc. 3288. Tax-paid spirits not to remain on 3303. Distiller's books; entries to be made. distillery premises. 3289. Forfeiture of unstamped pack- 3304. Books to be open to inspection and preserved two years. ages. 3290. Gauger employing distiller, etc., 3305. False entries, or omitting to keep to use brands or perform his or produce books; penalty. duties; penalty. 3306. Using false weights or measures in ascertaining materials; penalty. 3291. Gauger's returns. 3292. Fraudulent inspection, gauging, [3294 b.] General bonded warehouses. [3309 b.] Rate of tax on assessments [3294 c.] General bonded warehouses. for deficiencies, etc. [3294 d.] General bonded warehouses. 3310. When distilling deemed com [3294 e.] General bonded warehouses. [3294 f.] General bonded warehouses. menced. Suspension of work; penalties. Reduction of capacity; penalty. [3294 h.] General bonded warehouses. 3312. Stamps, how prepared and is [3294 g.] General bonded warehouses. 3311. [3316 a.] Affixing imitation stamp 3330. Exportation of distilled spirits on packages of distilled spirwithdrawn from bonded wareits. 3317. Rectifiers' returns. [3317 a.] Rectifiers' notice of intention to rectify. 3318. Books to be kept by rectifiers houses. [3330 a.] On withdrawal of spirits for exportation, transportation bond may be taken; change of packages for exportation. and wholesale dealers; trans- [3330 b.] Allowance for loss or leakage cripts; penalties. [3318 a.] Distiller to keep book as wholesale liquor dealer. 3319. Purchase of quantities greater than 20 gallons from one per- 3320. Gauging, inspection, and stamp- 3333. When burden of proof is on claimant of spirits seized. Spirits sold under judicial pro cess subject to tax. Provision where spirits will not sell for price equal to tax. Act relating to special bonded Imported liquor stamps, etc., tion of wine. Secs. 42, 43, Distilled spirits used in the man ufacture of sugar from sorghum. Act March 3, 1891. Rebate on alcohol used in the arts or medicinal compounds. Sec. 61, act August 28, 1894. nition of. SEC. 3247. Every person who produces distilled spirits, or who brews or makes mash, wort, or Distiller, defiwash, fit for distillation or for the production of spirits, or who, by any process of evaporization, separates alcoholic spirit from any fermented substance, or who, making or keeping mash, wort, or wash, has also in his possession or use a still, shall be regarded as a distiller. |