40 F. 454 | E.D. Mo. | 1889
In these eases the question to be determined is whether persons who sell “Lemon Ginger,” manufactured by the Collins Bros. Drug Company, and “Empire Tonic Bitters,” prepared by the Donell Manufacturing Company, are retail liquor dealers, within the meaning of section 16 of the act of February 8, 1875, amendatory of the internal revenue laws. This, of course, involves the further question whether the compounds referred to are “distilled spirits or wines,” as section 3244, Rev. St. U. S., defines a retail liquor dealer to be a person who sells “foreign or domestic distilled spirits or wines in less quantities than five gallons.” From the testimony in the case, it appears that “Lemon Ginger” has been patented as a useful medicinal preparation, and that about one-third part of the same, by weight, consists of dilute alcohol. The residue is distilled water and lemon juice, mixed with extracts from six different herbs and roots. The percentage of alcohol by weight in the compound known as “Empire Tonic Bitters” is a trifle less than one-third, and the residue of weight is made up of distilled water and extracts from certain medicinal barks, leaves, roots, berries, etc. The two compounds, “Lemon Ginger” and “Empire Tonic Bitters,” do not differ sufficiently in their composition or effects to justify any distinction between them in determining whether they ought to be classified as medicinal preparations or as distilled liquors. It is obvious that either preparation contains enough alcohol to produce intoxication, if that is the sole test to be applied. It appears from the testimony that both preparations are put up, advertised, and sold by the manufacturers as medicinal preparations, and that each possesses, or at least is believed to possess, curative properties, when used for certain disorders, and in the manner directed by the manufacturers. It further appears with respect to one of the preparations (and I presume that the same may be said of the other) that the quantity of alcohol employed is not greater than is necessary to ex