trade-mark name and not as fermented malt liquor, without such shipments being regarded by this office as constituting a violation of section 3449, Revised Statutes. Respectfully, Mr. JOHN G. CAPERS, Commissioner. (T. D. 1445.) Special tax for separate bars. One stamp not sufficient for two bars on same premises, one for white and the other for colored patrons exclusively, if the communication between them is through an intervening space used for other purposes. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., December 21, 1908. SIR: This office is in receipt of your letter of the 16th instant, stating that Mr. has filed application on Form 11 for special tax as retail liquor dealer at, where he proposes to operate a saloon for colored patrons only, which is imperative under the provisions of the Louisiana law known as the "Shattuck bill." Mr. however, contends that he is not liable for such tax for the reason that he has already paid special tax as retail liquor dealer at which place he proposes to continue exclusively for white patrons, both bars being in one building, the intervening space controlled by Mr. being occupied by a kitchen and stairway. In reply, you are informed that, while this office has held that one special-tax stamp is sufficient to cover the business done at two bars on the same premises, where there is communication between such bars, this office is of the opinion that, where there is an intervening room used for other purposes, thus cutting off free communication, one of the bars being for white people and the other for colored people only, one special-tax stamp is not sufficient to cover the business done at both places, and Mr. should pay the special tax at Respectfully, JOHN G. CAPERS, Commissioner. Mr. E. I. SEYBURN, Collector Internal Revenue, New Orleans, La. (T. D. 1446.) Denatured alcohol. Authorizing Formula 1 for use in the manufacture of textile cleansing soaps and wall-paper removers. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., December 28, 1908. SIR: You are informed that Formula No. 1 (to 100 gallons of alcohol add 5 gallons of approved wood alcohol) is hereby authorized for use in the manufacture of textile cleansing soaps. You will please inform the of this authorization, in compliance with their appli cation forwarded in your letter of the 15th instant. You are also informed that the same formula, No. 1, is hereby authorized for use in the manufacture of wall-paper removers. You will please inform the of this authorization, in compliance with their application of the 8th instant. Respectfully, JOHN G. CAPERS, Commissioner. Mr. CHAS. W. ANDERSON, Collector, Second District, New York. (T. D. 1447.) Shipments of liquor. Intrastate shipments of packages of miscellaneous goods containing one or more bottles of liquor, if marked at all, must show that a part of the contents is liquor. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., December 19, 1908. receipt of a letter from SIR: This office is in -, wholesale grocers, Huntington, W. Va., stating that frequently their customers, in sending them orders, request to have some liquor dealer ship a package containing liquor on their bill of lading, and that frequently their salesmen will present to a customer a quart of liquor, no charge being made for the same. They ask whether in either case they will be violating any internal-revenue law by including such package of liquor on their bill of lading, stating that they do not handle liquor and that there is no buying or selling same by them, their handling of such packages being merely for the accommodation of their customers. Please inform this company that such practice is misleading to revenue officers and apt to involve them in special-tax liability, since this office would hold that the liquors ordered through them and unconditionally delivered to them for shipment, are purchased and sold by them, if charged to them instead of the ultimate purchaser on the books of the liquor dealer furnishing the same. There is no prohibition, of course, against a salesman making a present of a bottle of whisky to a customer for personal reasons and if such gift is not intended to influence or induce an order; and such present may be included in the shipment of goods without violating any internal-revenue law. Intrastate shipments, including any liquor whatever, if marked at all, must show a part of the contents to be liquor, and the transportation records must also show that the shipment includes liquor, in order to avoid violation of section 3449, Revised Statutes. Respectfully, Mr. WM. E. WHITE, JOHN G. CAPERS, Commissioner. Acting Collector Internal Revenue, Parkersburg, W. Va. (T. D. 1448.) Distilled spirits. Disposition of small quantities of spirits, taken for use as evidence, in cases settled out of court. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., December 31, 1908. SIR: This office is in receipt of your letter of the 19th instant, stating that there is in your office a collection of bottles containing small quantities of whisky, which bottles bear bottled-in-bond strip stamps, the contents of same being of various grades different from those originally bottled therein. Said bottles were detained for use as evidence in case of prosecution under the act of March 3, 1897, but have not been formally seized. In view of the fact that the cases have been settled out of court by compromise you request instructions as to what disposition to make of the bottles and whiskies in them. In reply, you are informed that as the bottles in question have not been formally seized and are doubtless of too insignificant value to warrant the expense of a formal seizure and disposition of same, they remain the property of the parties from whom taken, and the bottles no longer being required as evidence, the persons from whom they were taken should be notified that they will be returned upon application after the stamps and caution labels thereon are completely destroyed. In the event that any of the bottles in question remain unclaimed after such notice has been given, upon request to this office authority will be given for the disposition otherwise of such remaining bottles. Respectfully, ROBT. WILLIAMms, Jr., Acting Commissioner. Mr. H. B. BURGH, Internal Revenue Agent, Baltimore, Md. INDEX. A. Abatement, rejection of claim for; computation of interest. Acknowledgment of bonds no longer required....... Adulterated butter (Coopersville Cooperative Creamery Company v. Lemon)... Alcoholic medicinal preparations: Manufacturer liable as rectifier.... Additional list of; special tax. Appointment and dismissal of deputy collectors of internal revenue.. Appropriation acts, extracts from; internal-revenue legislation.-- Attorney-General, opinion of: Marking and branding spirits; Jamaica rum_ Banquets, caterers serving; special tax B. Bay rum, Porto Rican, collection of tax on, suspended.. Revocation of T. D). 1361........... Beef, wine, and iron; special tax.. Beer: So called, manufacture of soft drinks Temperance Beverages containing less than one-half of 1 per cent of alcohol.. Bonds: Acknowledgment of, no longer required Construction to be placed on 50 per cent clause in Department Circular 36 Surety company Dept. No. 1414 1370 1371 1384 1424 1400 1340 1417 1346 1377 1421 1328 1406 1407 1318 1300 1429 1361 1398 1358 1345 1360 1307 1295 1370 1380 1385 1382 1362 1316 1294 1394, 1395 1299 1433 1417 1421 Bonds and storeroom prescribed by Circular 714; denatured alcohol Book No. 59, method of keeping by leaf tobacco dealers; collectors' instruc- Bottled-in-bond whisky; distilled spirits---- Bottling spirits in bond; no foreign materials to be added.. Butter: Renovated, amendatory regulations for labeling. C. Calisaya, elixir of 1413 Canal Zone, oleomargarine for export to---- 1353 Caramel, addition of, to spirits constitutes rectification.. 1332 1312 (155) Dept. No. Caterers serving banquets; special tax Certification, by collectors, of specially denatured alcohol. Chloral hydrate, manufacture of, Formula 17; denatured alcohol. Cigars: Circular letters: 1429 1438 1439 1313 1296 Bonds executed by guarantee or surety companies___. 1382 Collections on Form 58 __ 1374 Collectors, instructions as to Book No. 59 kept by dealers in leaf tobacco- Oleomargarine, regulations governing exportation of, free of tax. Alcoholic medicinal preparations, additional list of; special tax (No. 727) 1384 1328 Certification, by collectors, of specially denatured alcohol (No. 732)- Denatured alcohol; amending regulations 30 (No. 720).. Denatured alcohol, storage of, on premises of wholesale dealers (No. 1438 1368 1373 1346 1348 Distilled spirits bottled in bond; amending regulations (No. 718)_ 1337 1338 Leaf tobacco dealers; method of keeping Book No. 59 (No. 729) 1394 Marking packages of distilled spirits (No. 723) 1352 Marking packages of distilled spirits, Circular 723 modified (No. 726)-- Revenue officers, cooperation with State officers in suppression of vio- 1327 Stills at agricultural experiment stations; denatured alcohol (No. 721)– 1347 Circulars by numbers: No. 716. Revenue officers, cooperation with State officers in suppres- 1327 No. 717. Appointment and dismissal of deputy collectors of internal revenue 1328 No. 718. Distilled spirits bottled in bond; amending regulations. 1337 1338 1346 No. 721. Stills at agricultural experiment stations; denatured alcohol.. 1347 1348 1352 No. 724. Classifying distilled spirits produced prior to July 1, 1908 1368 nue 1373 No. 726. Marking packages of distilled spirits, Circular 723 modified___ 1375 1384 No. 728. Marking packages of distilled spirits. 1390 |