65 F. 984 | 6th Cir. | 1895
(after stating the facts). In our opinion, nhe judgment of the court below must be reversed. The main question is whether the article in question is cherry juice as it was known at the time of the passage of the act of 1890. Cherry juice then ha,d a well-known commercial meaning. It was the natural juice of the cherry obtained by expression, with sufficient alcohol added to keep It from fermentation. The present article is not natural cherry juice with a certain per cent, of alcohol added, but it is a substance which is produced by taking natural cherry juice, and subjecting it to a process by which much of the water present in natural cherry juice is evaporated, and we have an article four times stronger than the natural cherry juice for all the purposes to which natural cherry juice is adapted, — darker in color, of less fluidity, and of greater specific gravity. The cherry juice of commerce in 1890 was valued at 30 cents a gallon; this article is valued at $1.10 a gallon. We have no doubt that, having regard to the difference in color, weight, strength as a flavoring ingredient, and cost, it is a different article for dutiable purposes than cherry juice. The juice of vegetables or fruit is nothing but the sap obtained by expression. If the sap is subjected to heat and evaporation, the article thus produced is generally understood to be a different thing from the sap. Thus, the sap of the sugar maple is different from the molasses which is obtained from the sap by boiling, and no one would think of includ
The next question is what the classification of this article shall be if it is not cherry juice. It certainly is an alcoholic compound, because it is compounded of alcohol and some other ingredient Attempt was made' in the evidence to show that “alcoholic compound,” in the trade, meant a compound of alcohol in which the alcohol was used as a stimulant; but it failed. There was no evidence of any weight at all to show that the term “alcoholic compound” had a commercial meaning different from its ordinary meaning. It was not shown to be a term used in commerce with a peculiar commercial significance. If this was an alcoholic compound, then it was an enumerated article within the eighth paragraph of the first section of the act quoted above, and was thereby made subject to the tax of two dollars per gallon and 25 per cent, ad valorem. If it was such an enumerated article, then it could not come within section 5 of the act of October 1, 1S90, because that section applies only to an imported article not enumerated in the act. Arthur v. Sussfield, 96 U. S. 128; Arthur’s Ex’rs v. Butterfield, 125 U. S. 70, 8 Sup. Ct. 714. The classification made by the surveyor, acting as collector, in this case, was therefore right, and the article in question should have paid the tax of two dollars per gallon and 25 per cent, ad valorem. This conclusion makes it unnecessary to consider the contention that the classification of the collector should be sus
. The judgment of the circuit court is reversed, at the costs of the appellees.