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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.

CHAPTER FOUR.

DISTILLED SPIRITS.

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.

Sec.

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.

spirits.

[3271 a.] Use of warehouse by successors in certain cases.

[3251 a.] Tax on distilled spirits. 3252. Adding substances to create fic- 3272. When a warehouse becomes untitious proof; penalty.

safe.

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 ing spirits. warehouse. 3255. Brandy made from apples, 3275. Distiller to keep distillery accespeaches, or grapes; exemptions.

3276.

sible. Power of revenue officers to enter and examine distilleries. Penalty for not admitting officer. 3277. Distillers and rectifiers to furnish facilities for examination; penalty for neglect.

[3255 a.] Distilleries of thirty gallons'
capacity or less; exemptions.
3256. Evading tax; penalty.
3257. Distiller defrauding or attempt-
ing to defraud United States
of tax on spirits.

3278.

and rectifiers; penalty for neglect.

3258. Registry of stills, etc. 3259. Notice of intention to carry on 3279. Signs to be put up by distillers business of distiller or rectifier. 3260. Distiller to give bond. [3260 a.] Collector may refuse to approve bond in certain cases. 3261. Bond not to be approved until law is complied with.

3262. Distiller must be owner in feesimple, or have written consent of owner, etc.

3263. Plan of distillery.
3264. Surveys of distilleries.
3265. Notice by manufacturer of a still.
Penalty for setting up a still
without permit.

3266. Distilling on certain premises prohibited; penalty.

3280.

Officers to break up ground or walls in order to examine.

Penalty for using false signs, etc. Distillers not to carry on business until the law is complied with.

[3281.] Carrying on distilling without
giving bond, etc.; penalty.
[3281 a.] Arrest of persons while oper-
ating illicit distillery.
3282. Mash, wort, and vinegar fac-
tory.

[3282 a.] Vinegar factory.
3283. No process for distilling between
eleven P. M. of Saturday and
one A. M. of Monday.

Sec.

Sec.

3284. Using material or removing spir- 3299. Forfeiture of spirits unlawfully its in absence of storekeeper; removed from distillery. penalty. Storekeeper unlawfully removing spirits, or allowing same to be removed, etc.

3300.

3285. Emptying fermenting-tubs and

filling.

3286. Drawing off water, cleansing 3301. Storekeeper's warehouse-books and returns.

worm-tub, etc.

3287. Drawing off, gauging, etc., and 3302. Storekeeper to have charge of removal of spirits to warehouse.

distillery and keep account of materials, etc.

3303. Distiller's books; entries to be

3288. Tax-paid spirits not to remain on

distillery premises.

made. 3289. Forfeiture of unstamped pack- 3304. Books to be open to inspection and preserved two years. False entries, or omitting to keep or produce books; penalty.

3306. Using false weights or measures in ascertaining materials; penalty.

Using unregistered materials; penalty.

Distiller's returns of production to collector.

ages.

3290. Gauger employing distiller, etc., 3305.
to use brands or perform his
duties; penalty.

3291. Gauger's returns.

3292. Fraudulent inspection, gauging, etc.; penalty.

3293. Distiller's entry of deposit in warehouse.

Bond for taxes.

[3293 a.] Time for payment of tax on distilled spirits entered in warehouse.

3294. Withdrawal from warehouse, entry for.

cases.

[3294 a.] Regauge of spirits in warehouse. [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.

[3294 g.] General bonded warehouses. 3311. Reduction of capacity; penalty.

3312. Stamps, how prepared and issued.

[3294 h.] General bonded warehouses.
[3294 i.] General bonded warehouses.
[3294 k.] General bonded warehouses.
Penalties.

3313. Stamps, form of tax-paid.
3314. Accountability for stamp-books
and collectors' commissions,
export stamps.

3295. Stamping and branding spirits

removed from warehouse. 3296. Removal, concealment, etc., of 3315. Restamping tax-paid spirits, spirits contrary to law; penalty.

fermented liquors, tobacco, snuff, cigars, and cigarettes, when stamps are lost or destroyed.

3297. Alcohol withdrawn for scientific

purposes. [3297 a.] Same.

3298. Power of officers to detain packages on suspicion.

3307.

Distiller's returns of the number of barrels distilled. 3309. Monthly examination of distiller's return, assessment, etc. [3309 a.] Relief from assessments for deficiencies, etc., in certain

3308.

3316. Officer using or issuing, or per

mitting use of stamps, contrary to law; penalty.

Sec.

Sec.

[3316 a.] Affixing imitation stamp 3330. Exportation of distilled spirits on packages of distilled spirwithdrawn from bonded wareits. 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.

in transitu of spirits withdrawn for exportation. Release of distillery before judgment, in what cases. Stills, etc., to be destroyed in certain cases of forfeiture.

3317. Rectifiers' returns.

[3317 a.] Rectifiers' notice of intention to rectify.

3318. Books to be kept by rectifiers

[3318 a.] Distiller to keep book as
wholesale liquor dealer.
3319. Purchase of quantities greater
than 20 gallons from one per-
son, etc.

3320. Gauging, inspection, and stamp- 3333. When burden of proof is on ing of rectified spirits.

3321. Repealed.

3334.

3322. Filling blanks, and affixing and protecting stamps.

claimant of spirits seized. Spirits sold under judicial process subject to tax. Provision where spirits will not sell for price equal to tax.

3323. Marking, branding, and stamping spirit packages filled at wholesale liquor dealers.

Act relating to special bonded warehouses for fruit-brandy, approved March 3, 1877, as amended.

3324. Stamps and brands to be effaced
from empty casks.

Penalties for omitting to efface,
and for transporting in viola-
tion of law.

3325. Buying or selling spirit-casks having inspection marks.

3326. Changing stamps, shifting spirits, etc.; penalty.

3327. Removal within certain hours
from distillery or rectifier's
premises.

3328. Tax on imitations of wines; how
paid.
3329. Drawback on distilled spirits.

3331.

3332.

Imported liquor stamps, etc.,
secs. 11, 12, and 13, act March
1, 1879.
Grape-brandy used for fortifica-
tion of wine. Secs. 42, 43,
44, 45, 46, 47, 48, and 49, act
October 1, 1890.

Distilled spirits used in the man-
ufacture of sugar from sor-
ghum. 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.

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