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" ... without rectifying, purifying, or refining distilled spirits, shall, by mixing such spirits, wine, or other liquor with any material, manufacture any spurious, imitation, or compound liquors for sale, under the name of whisky, brandy, gin, rum, wine,... "
Treasury Decisions Under Internal Revenue Laws of the United States - Σελίδα 31
των United States. Office of Commissioner of Internal Revenue - 1912
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Cases Decided in the United States Court of Claims ... with ..., Τόμος 115

United States. Court of Claims, Audrey Bernhardt - 1950 - 940 σελίδες
...the name of whiskey, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying : * * *. It will be noted that the provision for a tax on rectified spirits and wine is not only a...

Compilation of the Internal Revenue Laws of the United States in Force After ...

United States - 1873 - 228 σελίδες
...the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifyn/yi fi ^ ^ 4£ 3fc • . ifc ^ ^ June 6, 1872, § 13. ^' ; . 1This section now relates only...

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 250 σελίδες
...the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the busiSec. 4, act Mar. ness of rectifying: Provided, That any person who rectifies, i,i879. purifies,'...

Leaves from the Diary of an Old Lawyer: Intemperance the Great Source of Crime

Almon Benson Richmond - 1880 - 404 σελίδες
...the name of whiskey, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying," &c. And this section provides that the rectifier shall pay a license of two hundred dollars. It will...

Intemperance and Crime: Leaves from the Diary of an Old Lawyer ; Chancellor ...

Almon Benson Richmond - 1883 - 658 σελίδες
...the name of whiskey, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying," &c. And this section provides that the rectifier shall pay a license of two hundred dollars. It will...

Internal Revenue Laws: Including Title XXXV, and Other Portions of the ...

United States - 1886 - 280 σελίδες
...the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the busiSeo. 4, act Mar. ness of rectifying: Provided, That any person who rectifies, 1,1879. purifies,...

Annual Report of the Commissioner of Labor, Τεύχος 12

United States. Bureau of Labor - 1898 - 284 σελίδες
...the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a. rectifier, and as being engaged in the business of rectifying." There are very few, if any, establishments now engaged in rectifying liquors as a distinct business....

Compilation of Decisions Rendered by the Commissioner of Internal ..., Τόμος 3

United States. Office of Commissioner of Internal Revenue - 1901 - 392 σελίδες
...the name of whisky, brandy, gin. rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying." Now, it has not been asserted that that language, "by mixing the liquors with any material," has any...

Acts of the Philippine Commission, No.1-1800

1904 - 762 σελίδες
...whisky, brandy, gin, rum, cane spirits, wine spirits, cordials, wine bitters, anisado, or other name, shall be regarded as a rectifier and as being engaged in the business of rectifying. 4. Every retail dealer in liquors shall pay forty-eight pesos. Every person who for himself or on commission...

Annual Reports of the War Department, Τόμος 14

United States. War Department - 1904 - 770 σελίδες
...whisky, brandy, gin, rum, cane spirits, wine spirits, cordials, wine bitters, anisado, or other name, shall be regarded as a rectifier and as being engaged in the business of rectifying. 4. Every retail dealer in liquors shall pay forty-eight pesos. Every person who for himself or on commission...




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