I ILLINOIS Production Note Digital Rare Book Collections Rare Book & Manuscript Library University of Illinois Library at Urbana-Champaign 2018 A:,»..,w..~. lawwfwwmw , ”A A «A u? A AA #4?» ,1? 3%? u; . A A . . A .. .. .. A AA K34?» 41A, A. u] . A . A A . ELAN]; 1W1” éy/NW/éaé, .27 , . 127%??wa 2a,, 4” 4%, : .._ xx???” / 22¢??? . [WWW A Earggg.2 The Compounder. Williams’ flnformer OR Whiskeg Buyers’ @uide, THE ONItY PRHGTIGHD WORK PUBLISHED, Giving the Secrets of Compounding and the general ins and outs of the Liquor Business. I+ PUBLISHED BY Gr. C. WILLIAMS, A Compozmder of thirty years’ Experience. , OFFICE: 2230 Howard St., ST. DOUIS, MO. Entered according to Act of Congress, in the year 1898, BY GEO. C. WILLIAMS In the Office of the Librarian of Con gress at Washington, D. C. PREFACE. MrM/xnru-vx M/‘A In the following pages I have triedhto eX- plain, as plain and simple as possible, every— thing connected With the liquor business in every shape, manner and form. It takes “practice to make perfect” in the liquor business. So in reading this book ; take your time and study the examples herein. __ 5 _ QUESTIONS CONCERNING LIQUORS. Question I. What is Whiskey P ,‘ Answer. Whiskey is the alcoholic matter extracted from corn or other cereals. By the process of distillation whiskey can be made of any vegetable that contains starch or sac- charine matter; Nearly all whiskies, how- ever, are made from Corn or rye. The process of making whiskey or spirits is nearly the. same, except that the fusel oil is taken out of the spirits and left in the whiskey. Spirits’ are ready for use as soon as made. From this is made all cheap and compound whiskey. Gins, brandies, rums and all cheap com- pounds are also made of spirits; in fact, spirits are used for all purposes by the Whole— sale houses for mixing, or what we call cutting good Whiskey. If you buy a barrel of good or straight whiskey from a wholesale or rectifying house, you will, to a certainty, get it cut in half with spirits which cost from $1.25 to $1.28 per gallon, and this is done by~ removing the good whiskey from the barrel and replacing it with spirits. Q. 2. What is Sour Mash Whiskey? ' A. Sour Mash Whiskey is whiskey made —6‘——— from. grain Which has_gone through a natural fermentation, but there is Very little'strictl'y Sour Mash Whiskey 0n the market. Most all Whiskey called sour mash is nothing more than sweet mash. ‘ Q. 3. What is Sweet Mash Whiskey”? A. Sweet Mash Whiskey is Whiskey made from grain in Which the fermentation has been assisted by the. addition‘of yeast ; this is done in order to increase the quantity of Whiskey produced fromra bushel of grain, ‘and always at the expense of the quality of the Whiskey; ’ Q. 4. What is Rye Whiskey? A. Rye Whiskey is Whiskey supposed to be made of all rye, but there are Whiskies Called rye which are made of nearly all oats. The flavor of rye is very distinct from bour- bon, and if well made can easily be told. Eastern ryes are the best and are made from a mixture ‘of rye, oats and corn.' Rye Whis— k’ies are more expensive than corn Whiskies, as it cost more to make them. ‘Q’. 5. What is Wholesale dealer’s profit? A. Example I. The Wholesale dealer’s or rectifying houses profit varies according to the quality and quantity; For example, I Will-figure out some of their costs and profits. _7_ Here is a famous blend that sells for from $2.75 to $3.00, and rememberthat it is the same Whiskey for $2.75 that you get for $3.00, but the, standing price, is $2.75. 4 bbls. Highland Rye, Gal.‘ Cost. ’94 goods, 4 yrs. old ......... 41 at $1.75 2 bbls. Highland Rye, ’92 goods, 6 yrs. old ......... 38 ‘,‘ 1.89 4 bbls. Spir. , no age, say I 0r2 days 48 “ 1.28 I bbl. Distilled Water .......... 48 “ I0 gals. Prune Juice. . . .; ....... 10 “ I.00 I5 “ Malt Whiskey .......... I5 “ 2.10 164. gals. Rye, ’94 goods, at $1.75. . . $287.00 76 “ Rye, ’92 goods, at 1.89.. . .. 153.64 192 “ Spirits, at ...... ‘ 1.28. . .. 245.76 ~10 “’ Prune Juice, at... 1.00.... 10.00 I5 “ Malt Whiskey, at. 2.10.... 31.50 48 “‘ Distilled Water. . . I .... figallons. ‘ Total. . . . . $77797) 505)$727.9o($I-44 £5_ . 2229 Selling price per ga1.$3.00 2020 Cost “ “ 1.44 2090 Profit per ga] ........ $1.56 2020 70 ; . Per bb1., 45 gallons, selling price.. . $135.00 Per bb1., 45 gallons, cost price ....... 64.80 Profit per barrel. .. ...... $70.20 Total selling price, 1 1i bbls., 45 gal- lons t0 bbl., 505 gallons at $3.00.$15 15.00 Total cost, 11% bbls., 45 gallons to _ bbl., 505 gallons at $1.44 ....... 727.90 T0tal profit. . . . . . . . . . . $787.10 You can see the great profit there is in these blends. They will tell you that they are so and so old, and the profits are turned over four times a year by giving three months time and the same is sold on shorter time. But Whenyou come down to $1.005whiskey the profit is not so great, but there is a good profit, even at that. The above profit shows that on 11% barrels there are $787.10 profit. Example 2. Here is a rye blend, _for. eXample of price and cost. A barrel of 45 gallons, this is free Whiskey; all Whiskey that is taken out of the original barrel is commonly called “free whiskey,” but really all that is bought outside of the United States bonded warehouse is free Whiskey. 15 gals. Sherwood Rye at $2.20.$33.00 10 “' Cheap Rye at 1.80. 18.80 ‘20 “ Spirits at 1.28. 25.60 Total 45 Gals. ‘ Cost of barrel ....... $77.40 _; 9 __ Selling price from $2.75 to $3.25 per gallori. Cost shown is.... 1.72 1.72 H, Profit ...... $1.03 $1.53 “ At $2.75 45 - I375 IIOO Selling price per barrel ..... $123.75 Cost “ 4“ ..... 77.40 Profit ................ $46.35 $2.7 5 is about the barrel price, but in'small lots of from I, 2 and 4 gallons they will charge 'from $2.75 to $3.25, and may be higher, according to who the customer is. And now, if you were to buy this barrel and, it was wheeled on the bung 45 gallons, how would you know there were 45 gallons in the barrel, or if the barrel really would hold that much or not? But if you had the gauge rod, which is shown in cuts 1, 2, 3 and 4, you could tell what that barrel, or any other, would hold. The Government is very strict and tries to see that the people get what is Coming to them, but they cannot stand over a com- pounder all the time, and then they fix things to their advantage. I _10_ TAGLIABUE’S U. S. GOVERNMENT HYDROMETER SET. C- TAGLMBUE ‘ | e " / Adopted by the United States Treasury Department for . the use of the Internal Revenue Office. ' " Every instrument tested in Washington and bears the Government stamp attesting its . accuracy. A complete set consists of-five hydrometer stems, copper testing cup with thermometer, ivory scale and manual With tables of correcé tions. A11 packed in a chamoiS-lined fancy wood case. Price, complete ...................... $27.00 Single stems, $4.00, Sets of stems (5), 17.00 Shipped at purchaser’s risk only. No allowance for breakage. . Example 3. Here is a barrel of‘whiskey that is ‘sold by the Wholesale house in a bar: tel branded on the commercial head J. B. VVathan, or may be some other brand. You can see What you would get for your money ; this barrel of Whiskey is go proof, and _ they tell you that it is the original Whiskey reduced and sold under a Wholesale dealer’s stamp, but all yOu get of the original Whiskey is the barrel Which it was in. _ Barrels 0f 48 Gallons. ' I2 gals. ’92 or 6 yrs. old goods,,at$1.89 $22.68 9 gals. ’94 goods or some kind , of Bourbon, at ............ 1.90 17.10 20 gals. Spirits, at ............. 1.28 25.60 1% “ Malt, at .............. 2.10 3.15. 5 gal. Prune Juice, at.. .0 ..... 1.00 50 _5 gals. Water ......... . . .. . . 48 gals. $69.03 _12_ ' Per Gallon. ' -Per Barrel. Selling price $2.00 Selling price $2.00 $9690 Cost “ 1.44 Cost “ 1.44 69.12 Profit. . . $0.56 Profit ........ $26.88 Example 4. Here is a sample of cheap whiskey made from spirits 75, 80 and 85 proof. A barrel of 45 gallons will contain 31% gallons of spirits, 13% gallons of water; it will require 6 ounces of Sugar Color and I ounce of Bourbon Essence and I ounce of Bead Oil. A11 cheap Whiskey is made in this way. We are now figuring on a barrel of 70 ,proof Whiskey, Which is commonly used by everybody for this cheap class of goods. You Will notice by the figures below that the dealer’s profit on these goods is very low, unless the dealer gives you 60 proof and calls it 70 proof ; this is frequently done. A Barrel of 45 gallons will contain: Spirits, 31% gals, at $1.28 per Gal..$4o.32 Water, . 13% gals ..................... Essence Color and Bead Oil .......... 45 ' Total cost, $40.77 Selling price, $1.00, $1.05, $1.10 and $1.15, and in small quantities they Will sell it at $1.25 or $1.30. So you can see that a barrel of 45 gallons at $1.00, there would __13__ only be $4.22 profit, that is, if you got what was coming to you in‘ proof and measure, but the most of these classes of goods are sold for a better price, mostly sold .at $1.10; 45 gallons at $1.10 there would be a profit of $8.75, and remember, these are the smallest profits in whiskey to the Wholesale house. They don’t care to sell these goods to you unless they have some chance of selling you some good or high-priced Whiskey, so that they can make a better profit. Example 5. Here is’a Bourbon Blend and you Will notice that there is no malt Whiskey used with it because there is enough good whiskey without the! malt Whiskey. , Per Gal. 2o gals. BourbOn, 6 yrs. old, at $I.7o $34.00 IS S‘ (‘ 3 “ “. (C I-SO 22.50 Lo! “ Spirits ............... 1.28 12.80 45 gals. ‘ Barrel costs. ; . . . $69.30 Per Gal. Per Gal. _ Selling price from $2.50 ...... to ...... $3.00 45 . 45 I250 1500 1000 1200 Bbl. selling price, $31 12 50 $135.00 “ cost “ 69.1) 69.30 Profit at $2.50. . . $43.20 Profitat$3.oo$65.7o g | ’1 [a 4 I _14__ You can see that the best whiskey in the blend is 6 years old and can be bought for $1.70, and a three year old Whiskey for $1. 50 and spirits for $1.35, for you cannot buy spirits as cheap as a Wholesale dealer; you would have to buy from them, and if you had this whiskey you could blend it in lots of 4% gallons. i Q. 6. Do you know the proper way to blend Whiskey? A. If you d0n’t know how to blend, read this book through thoroughly and carefully and then you Will k11OW. Q. 7. Do you know the proper way to reduce Whiskey? A. It is simply a matter of figures, which Will be shoWn in the following pages. Q. 8. Do you know how to figure to reduce or raise the proof on whiskey P A. The rule for reducing is to multiply the quantity or capacity by the difference in proof. For example : 45 gallons, 100 proof, reduced to’ 85 proof ; difference between 1 . 100 and 85 is 15: 6% gallons of fig ga 5 water; that will apply in any 225 case; figure the difference in the 45 proof that you have and the 6.75 H proof that you want and mu1—_ _15._ tiply the difference with the quantity to be reduced. If the barrel is full, you would take out the same quantity of liquor to make room for the water ; if the barrel would still hold the water without taking any out, you would ' put in 8 gallons of water; you would have to figure in the 6?;- gallons of whiskey which would not be taken out to make room for the water you figure as above. ' Q. 9. What would you use to raise the proof on whiskey? A. If the proof of whiskey is low and you desire to raise it, you can figure as in answer 8, only using high proof spirits instead of water to reduce whiskey to a wanted proof; it would take 4% gallons of high proof spirits to raise it‘back to the proof it was before you put in the 4% gallons of water; while you. have only put in 4% gallons of high proof, that is, 4% wine gallons, you really have used 9 proof gallons, because your high proof is 190 proof strong. So you see that the example shown in answer 8 will apply to any ordinary proof that you want to raise or lower in proof. Q. 10. How is cheap whiskey compounded P A. See example No. 3. Q. II. Say whiskey that costs you 90 . cents to $1.15; at 90 cents you are paying —16— 20 cents less than the Government tax is on Whiskey, or if you pay $1.25 per gallon, you then actually are only paying I 5 cents per gallon for Whiskey. The $1.10 being tax, . so what is the whiskey you get? A. Also applies to example 3. Q. 12. Cagl you compound this Whiskey yourself? I A. You can compound whiskey yourself, and have all the ingredients to use therein, if you do it in quantities less than 5 gallons. You' can have all kinds of goods in kegs all around your saloon if you sell it at retail, that is, by bottle or glass, and at any proofs, but you cannot do anything to the Whiskey While in the original barrel. Here is an official report on this subject, “Internal Revenue Record, July 28th, 1897: A retail liquor dealer can rectify or compound for his own use at retail in quantities less than 5 ‘5 gallons; over 5 gallons he must have “Recti- fier’s License.” , Q. 13. How is it that you can buy any of the leading brands from a Wholesale house for less money than you can buy them in bond P A. By the wholesale dealer splitting it. By that I mean removing the original ,con- tents and substituting spirits instead. Q. I4. How is it that you can buy a barrel of free Whiskey from a wholesale liquor or rectifying house under various names given by them for any price you.want, or two or three different prices for the same liquor? A. You can get a barrel of Whiskey from a . Wholesale house for any price. There are many ways for so handling their trade. For example, When you pay $1.35 and over, they make enough to drop from 5 cents to 50 cents per gallon, according to the price of the Whis— key. When it goes to $1.35 and $2.00, a small per cent. in proof makeslittle difference to the wholesale dealer ; in fact, it makes no difference; the Wholesale dealer won’t come out at the little end; you kick, and say the price is too high; thenjthey will figure and tell you that there is very little in it for them. Q. 15. How is it that you can buy from a , Wholesale house double stamp Whiskey branded different to that of the distillery Where it was distilled. 9 A.Dea1ers are in the habit of getting whiskey from bond w1th the commercial head blank, so they can place Whatever brand they choose on the head ; you Will ask the drum— mer‘ for some double stamp goods, Which really ought to be, good and straight, and ’ 2 - nun. m 1, m... ‘ , 23\“-,\\‘-»‘ n v ,M ——18—-— from bond, but they are split in half With spirits and sold to you for straight goods and are branded various names that they have made up themselves. If circumstances are such that you are forced to buy from a whole- sale house, you would almost do as well to say: “Give me so and so many gallons at such and such a price,” and trust to luck for getting anything like the worth of your money, because when you think that you are smart, and know how to make a deal with them, then you are more liable to get the worst of it. Q. 16. If you buy a barrel of double stamp whiskey from a wholesale or rectifying house, do you get the original whiskey or what do you get? A. The chances are 100 to I that you do not get the original whiskey, for he takes out two-thirds and replaces it with spirits; the quantity and proof will very likely be there, but the quality will be inferior to the ' original goods. Here is where the wholesale liquor dealer makes his money. This is not lawful, but, no matter how close they are watched, they will accomplish what they want. If you were to go to most of the wholesale houses and buy a double stamp “WW _ t. \\\\\\ $3.9 ~19 _‘_. barrel right off of their stock floor, Where you naturally would think they were not touched, you Would likely get a split barrel, ifyou had it taken with you, for they fix them befOre- hand and have their private mark on them that they have fixed ; so you can see that it is hard to get straight goods from them, unless you paya big price, and then it must be a blend. Q. I7. What is the meaning of a‘ double stamp barrel and What should it be ?* A. Double stamp whiskey is Whiskey upon Which two stamps are placed; the small one, or warehouse stamp, is placed upon the barrel When it is entered into the bonded warehouse. The large stamp or tax paid is placed upon the barrel When the tax is paid and when drawn from bond. Q. 18. What 1s the meaning of rectifying? A. Rectifying is purifying through char— coal, or sand, or both. This is What is done with spirits in order to place them on the market for immediate use. Q. 19. What is the meaning of com— pounding? A. Compounding is the making up of cheap Whiskey, gin, brandy, rum, cordials and all kinds of liquors known to the trade, ,.. mam; M. www.wm. , ”.wfl“ __20__ with the use of essence and oils, and sold for good articles. ,A man who does this, and is thoroughly posted and an up-to-date man, is very. valuable to a wholesale dealer. You Will find some of my examples throughout this book. ' . 'Q. 20. What is the meaning of blending? AL Blending is the mixing together of two or more kinds of Whiskey. It is claimed by all experts that the blending together of sev- eral Whiskies makes it much better than either one alone, that is, providing it is straight whiskey; let it be a 2, 3, or 6 year 'old. or A, 2, 4 and 6, and then reduce it to the proof that you want to sell over the bar ; this Will apply to Bourbon or Rye Whiskey, but if you had a barrel of pure Rye Whiskey, people would not like it, for you seldom get pure :Rye Whiskey. If you have‘a barrel of pure .Rye Whiskey put in one-third Bourbon, and a little sugar color; for all straight Whiskey is a little light, and then the Water makes it still lighter, and sweeten just a little to take the roughness off. ' Q. 21. What is the meaning of reducing? A. - Reducing is the simple addition of water, 'to reduce'vthe strength of any alcoholic matter, as shown in’ example 3. ' .__21__ Q. 22. What are spirits? . A. Spirits are made of corn altogether, and made in the same way as whiskey, except that the f11Sel oil is taken out of the spirits, So as to make them ready for the market as seon as they come from the still. Q. 23 and 25. What is Cologne spirits. ? What 15 high proof Spirits. ? A. Double Cologne, or high proof Spirits, are 190 proof and are one and the same thing, and from Which all fusel oil has been taken. Q. 24. What is French Spirits? A. French Spirits is simply a name that is given by some dealers to make it sound like something extra fine or foreign, but, in reality, is nothing more than the ordinary spirits. Q. 26. What is Alcohol. ? ‘ ' A. Alcohol is 188 proof, and is the same as spirits, except that there are slight traces of fnsel oil in it. Q; 27. What is the difference between Spi1its and Alcohol. P What are they and how are they made. ? A. Alcohol and Spirits are both Inade from corn and both come out of the same still. Alcohol is the first that comes from the still, as it bears slight traces of fusel oil. The spirits are taken from the middle of the Still, I - w. army . “22—. as they are free from fusel oil. Alcohol has a rank smell and a raw taste,» which continues from two to four hours, according to the size of the still. This smell gradually passes away until it becomes perfectly odorless, and to this point it is then what is called spirits and Will continue to run this way until near the end, when it ICses its pleasant taste and again takes on the rank smell and raw taste, when it is again turned into alcohol; so, you see, spirits and alcohol come from the same still and are'made in the same way. Alcohol is the first and 'last, and the spirits are the middle or heart of the still; they are sep- arated by what is known as test box or separator. Q 28. What 1s Bead Oil, and for what and how should it be used, and 1n what quantities? A. Bead Oil is a preparation made from yeastor’ oil, which passes through a chemical process in order to prevent it from turning the whiskey cloudy or soUpy. In fact, bead oil is a peculiar kind of chemical mixture, and is used in 2111 Cheap Whiskey. Whiskey when reduced by water always becomes flat and loose. ,The bead, or globules, arise to the top of Ioo proof whiskey when agitated. Bead oil is used in whiskey when reduced to _ 23 __ restore the bead or globules and give it a look of much stronger Whiskey. If you. should ever use bead oil, it is best to be on the safe side and test it before 'using. If it is not What it should be, it will spoil your Whiskey. ‘You can test it in this way : Take an ordinary whiskey glass, half $1111 of spirits 100 proof, and drop two or three drops of oil in it and let it. stand for three or four hours ; if it turns blue or Cloudy it should not be used. Q. 29. Is all Whiskey beaded? A. All Whiskies are not beaded, as it is not necessary to bead any Whiskey over 94 proof, as these whiskies carry a natural bead. Whiskey below 94-3 proof should be beaded. Bead oil does no harm, nor is it any good to Whiskey. ‘It is used just simply for bead- ing purposes. It is not advisable to use bead oil in fine 01d Whiskey. Q. 30. What proof whiskey is the most diflicult to bead? A. Bead oil is very susceptible to climatic changes. Extreme heat and extreme. cold affect it in the same way. The most difficult per cent. to bead is from 72 to 78 proof. Q. 3L Could you make blends and rec— tify Whiskey yourself? _Q4__ A.- You can make blends and rectify yourself if you take the trouble to read this book through thoroughly, and study What you read. See question I I, ' _,____=.. U. S. Law, on Fm‘ this question, Q. 32. Do you ~know what. the regulation gauge and hydrometer are? See cuts Nos. 5, 6, 7 and 8, and figures I,.. 2, 3 and 4. . A. The price ‘ ~—' of these rods is Fzg. I. as follows : ‘ 44-inch solid metal rod, complete, as figure No. 3. . .~ ................. $12.00 44—inch solid metal rod, proper, as figure No. 2 .................... 5.20 44—inch fixed caliber ................ 2. 50 44—inch sliding caliber ..... ' ......... 2. 3o 44-inch mean diameter scale, as figure No.4 ..... 3.00 44-inch head. slide .................. . 2.oo -_:::—:;f:——,. 4’ W”. gfifigmld H1341! /7*//_'26-__ You Will notice that the United States stand- ard gauge rod, $12.00 complete, and the sec- tional parts are here given and their various prices. In case that you have a rod and wanted any sectional part, you can see the parts and prices. With this rod you can gauge the cap— acity of any barrel or cask, from 5 gallons to 100 gallons; and you can see that by being in possession of this gaug- ing rod and a Govern- ment wantage rod, or out-stick (see cuts Nos. 7 and 8), that you can (Fig. 4.) tell What your barrel holds and how much should be in and how much should be out. Q. 33. Do you know how to read the figures or Wheeling on barrels as here shown in cuts (Fig.4.) Nos. I, 2, 3 and 4, on Which, if you thoroughly understand, you cannot be deceived? _27_. A. Read the explanation given in conned ' tion With cuts Nos. I, 2, 3 and 4. , Cut No. I shows a barrel of whiskey Which has gone into bond by weight, that is, it has been weighed instead of measured. The figures or wheeling 0n the barrel show that there is very little Change in them, owing to the short time in bond ; it Was taken out three months and nine days after. There is not ——28—— much change in anything, but the proof gallon has decreased 59/100; also the wine gallon, but 'the tare has gained that much; it has gained the difference between 81 and 76% pounds— 81» ' Ji‘fi 4:5 pounds. eight pounds to the gallon, or 59/100, 100 being 8 pounds, or one gallon. If the Whiskey had been in longer, so as to change the proof three or four per cent, the‘proof gallon would go up and the wine gallon down. In that case you could put in water for the difference between the proof gallon and the wine gallon, and you have your Whiskey 100 proof, and the proof gallon and Wine gallon would be the same. A—shows gross weight, original gauge. B—shows tare, that is, What the barrel weighs. C—shows net weight, that is, the actual weight of Whiskey. D—shows Wine gallon, actual gallons in the barrel. E—-shows proof of Whiskey on. F—shows proof gallons. G—shows gross weight on re-gauge. H—shows tare and gross allowance of 4:; pounds. .__.29__ I—shows net weight. J—shows Wine gallon: K—shows proof of Whiskey. L-shows proof gallon. ¥ REGULATIONS CONCERNING THE TARE OF SPIRIT PACKAGES. The regulations concerning the tare of spirit packages, issued under date of October I, 1896, and the periods of. time extended, as follows : In reckoning the tare of plain or charred wooden packages Which contain, when filled, not less than 40 Wine gallons of distilled spirits, and which are re—inspected by weigh- ing Without emptying the packages, it is hereby prescribed that the gain in weight of each package over the marked tare from soakage or absorption of spirits, shall be taken to be as set forth in the following schedule, except in cases Where the marked tare in- cludes an allowance made for immediate soakage, When the schedule allowance is to“ be added to the actual tare of the dry, empty cask in determining the tare on re-inspectiom _ 30 _ SCHEDULE OF INCREASE IN TARE. Kind of Cooperage. PERIOD OF ABSORPTION. Plain Charred A Lbs. Lbs. For each day, or part thereof ...... 1 3 EXC’ding I day, not eXC’d‘ing I 1110. 2 6 Months. Months. Exceeding 1, not exceeding 2; ..... 3 8 “ 2, “ “ 4 ...... 5 '10 “ 4, “ ” 6 ...... 6 11 “ 6, “' ” 8 ...... 7 12 “ 8, “ “ 10 ...... 8 12% “ 10, “ “ 12 ...... 9 13. “ 12, “ ” I5 ...... 10 13% “ 15, “ ” 18 ...... 11 14 “ I8,“fl “ 21 ..... . 12 14 “ 21, “ “ 24 ...... 12% 13 “ 24, “ ” 27 ...... 13 13 “ 27, “ ” 3o ...... 13 13 “ 30, “ “ 33 ...... ‘13 13 “ 33, “ “ 36 ...... 13 13 “ 36, “ ” 39 ...... 13 13 “ 39, “ “ 42 ...... I3 13 “ 42, “ “ 45 ...... 13 13 “ 45, “ ” 48 ...... 13 13 “ 48, “ “ 51 ...... 13 13 “ 51, “ ” 54 ...... 13 13 “ 54, “ “ 6o ...... 13 13 In case spirits are re-inspected 0n the next day succeeding that of original inspection the period of absorption Will be held to be but one day. _31_ For packages containing when filled less than 40 wine gallons and not less than ,20 ' Wine gallons, the increase in tare shall be taken to be one-half of the quantities above __ - For packages containing, When filled, less - than 20 gallons, the increase in tare shall be taken to be one—fourth of the quantities above named for the respective periods mentioned. Cut N o. 2 shows the wheeling on a barrel of whiskey, I892, or six years old. The first three figures, A, B and C, show the original _32_ gauge, showing 48 gallons at 101 proof, 48 48/100 proofgallons, showing the wine gallon to be 48/100 less than the proof gallon, but there are times when the Wine gallons are more than the proof gallons ; for example, When the proof of the Whiskey is less than 100, then the wine gallons are more than the proof gallons. A11 proof is based. on 100; all above 100, the proof gallons are greater than the wine gallons; less than 100, the Wine gallons are greater than the proof gallons. 7 Letters. D, E, F, G and H show the four year' re—gauge. D shows barrel to be 48 gallons, as before. E shows 7 gallons out. F shows 41 gallons now in the barrel, or 41 Wine gallons, at 103 proof, G being the proof 103 on the re-gauge. H is the proof gallon on the four year 1e-gauge, 4223, While there is a decrease in gallons, the proof has raised 2 proofs. You can see that the proof gallon has gained on the Wine gallon one per cent. and 23/100 ; if you could not see the proof gallon on the barrel you could figure it out by mul- tiplying the Wine gallon by the proof ; for example: G 103 proof. F 41 wine gallon. 103 ‘ 412 4223 So you can see that brings out your proof gallon. Letters I, J, K L, and M, show the gauge of barrel When taken out , I, the wine gallon, still shows 48, that is what the barrel is sup- posed to hold, or the size of the barrel, but how do you know that the barrel will hold that much? Have your gauge rod and gauge your barrel and you will be surprised, not so much on bonded whiskey as free from a wholesale house; J shows 11 gallons out; K now shows 37 gallons in the barrel—wine gallons; L shows proof to be 105 ; M shows proof gallon 3885. You will see that the wine L 105 gallons are now 37 end the proof K 37 3885, or a gain of one per cent. 85/100; 735 as the period of the whiskey goes up 315 the wine gallons go down. Now, 3885 here is a very important partvto understand and will be' of great interest to you; for example; this is 1892 whiskey, and was taken out in 1898, which would be six years old now ; if you bought it from a wholesale house two years later, and there would be between three and four gallons less in the barrel, instead of there being 37 gallons there would only be 33, and if you were not a posted man you would 3 _34___ 'not know the difference. At this rate you would lose one barrel in nine ; here is where you want an out-stick, which will give you the true contents of the barrel. If you should want to make the wine and proof gallons equal you would put in as much distilled water as the difference between them. For example : Proof gallon 3885 Wine “ 3700 One gallon of water is figured at 100, so you can see by putting in I gallon and 3% quarts that you would bring your whiskey back to the original 100 proof. These figures will show it : 3700 18 5 _3% What I mean by water figuring 100 to the gallon is, when you are figuring to put in water I00 is I gallOn ; 200 2 gallons, and 250 2% gallons, and I400 is 14 gallons, etc. Cut No. 3 shows a barrel of whiskey filled by the wholesale liquor dealer or rectifier. The wheeling or figure on the bung stave indicates the capacity, wantage and net wine gallons. A 48 represents what the barrel holds. This may or may not be right, as many dealers are in the habit of raising the capacity of the bar- 5% 9 l. A“48 4 .} B“72/ Cir4'fi' M $?— \ \\\ ?J— \ Um“ -‘¢_f "H‘ m rels, and wheeling a barrel that only contains 46 gallons to 47% or 48 gallons, thus making an additional profit of from 1%t0 2 gallons net. This, however, is done after the United States gauger has gauged the barrel and placed the stamp thereon. You can easily tell» What the gauger has marked the barrel by looking at the stamp on the barrel. The stamp across its face bears the figures 40, in large figures1 ’ and the coupons attached to the left of the stamps represent the number of gallons over 40, Which may be anything from 41 to 49. —36— When the gallons are even, the coupons are even. When there is a one-half gallon, the next coupon above is left on, as, for-instance, 4 5% gallons, the stamp would show 46 gallons. B %, shows What is known as the correction of volume. The Wine gallons on all spirits are figured on a temperature of 60 degrees. When the temperature gets warmer, the spirits expand and a one half is allowed for expan~ sion, While the out No. 3‘ shows 48 gallons, With a one-half gallon allowed for expansion or correction (this is based on a temperature of 80) ; the barrel should be bung full. . C 47%, shows the net Wine gallon contents of the barrel, While in above cut you have a barrel that contains 48 gallons, at 80 tempera— ture, With a one-half gallon allowance for correction, you have only 47% gallons at 60 temperature, but your barrel should be full, as 47% gallons at 60 temperature is equal to 48 gallons at 80 temperature. Cut No. 4 is a barrel of Whiskey that you ordinarily get from a Wholesale house. It may contain blended, reduced, or spirit Wkis— key, and. as you commonly see, is Wheeled on the bung stave 47% gallons. How do you know if your barrel holds 473,7, or Whatever it is wheeled? Then, is your barrel full? If you __37__ buy a regulation gauge you can gauge your own barrels and see What they hold. See figures I, 2, 3 and 4, and then have an out— stick, as shown in outs Nos. 7 and 8, and you can tell how much is out. Now you can see, if you can measure your own barrel, and see What it holds and how much is out, you cannot get the worst of it. If you do not do this, there are big chances that you do get the worst of it. Those instruments are really the only reliable ones, being used by the United States Government throughout the country. —38—_— M figxw \ z"; ,1, U. S. GOVERNMENT WANTAGE RODS. Each. . .' ................. '. .......... $4.50 This is the only wantage rod, giving the amount of gallons wanting almost as correctly as actual measurement. Used by the Govern- ment gaugers. Full directions With each rod. Q. 34. What is the re-gauge on Whiskey in bond? ‘ A. The bonded period of whiskey is eight years; in other words, the Government allows the distillers to keep their Whiskey in the bonded warehouse for eight years. At the end of four years the Whiskey is re-gauged and the tax is paid on What the barrel con— tains at that time; no matter if you leave it in bond the full eight years, the Government ‘—39— Will collect tax on What the barrel had in it at the time of the four year re-gauge So, if you take Whiskey out of bond at the end of four years, or at any time before EOur years, you get What you pay for, but if you leave it in bond after the four year period, you have to pay tax on something you do not get. So, you see, it does not pay to carry Whiskey in bond after four years. Q. 35. Do you know if you do or do ‘not pay for re-gauge? A. You can tell if you are getting what you pay for by comparing your bill with the marks or Wheeling on the barrel, as in cuts Nos. I and 2. The smallest gallons indicate the contents of the barrel at the time it was taken from the Government bonded ware— house. Sometimes, however, you may buy a barrel of whiskey .from your dealer that has been out of bond a year or more. In that case, the contents of the barrel should be from one and one-half to two gallons less than the smallest gauge on the barrel. If the dealer bills you the barrel according to the marks 011 the bung stave, he has filled the barrel to oorrespond with the marks on barrel, orhe has charged you for one and one-half or two gallons more than you get. You can deter- _40_ mine this by the use of'the wantage rod, as in'cuts Nos. 7 and 8. Q. 36. Do you know Whether a barrel has been weighed or measured by the rod as shown in cuts Nos. I and 2 P A. You can tell by referring to cuts ‘Nos. I and 2. The barrel measured by rod shows capacity, wantage, wine gallons, proof and proof gallons. The barrel by weight shows gross weight, tare, net weight, Wine gallons, proof and proof gallons. Q. 37. What is the meaning of “free Whiskey?” ' A. All whiskey on which the tax has been paid is free Whiskey.0rdinari1y speaking, though, all single stamp Whiskey is knovvn as free Whiskey. Q. 38. Can you buy one barrel of bonded Whiskey in bond? If so, do you get it direct from bond? A. You can buy a single barrel of Whiskey in bond, but the chances are that you donot get it direct from the bonded warehouse, as it passes through the so called distillers’ Whole- sale house, and theoriginal contents have been removed and a cheaper or spirit Whiskey substituted. ‘ Q. 39. .In What way can you be deceived therein? _41__ A. You can be deceived in buying Whiskey in bond by buying it from a party Who repre— sents himself as a distiller, who is not a distiller, but just simply a Wholesale dealer. All such have Reotifier’s License, and What Whiskey you buy of them in bond, be it one or five barrels, passes through their house and is fixed. You can be deceived by allowing your WhoIeSaler to take out of bond for you any Whiskeyiyou may have in bond. The only way to get a square deal on bonded Whiskey , is to buy of some reliable distiller, or through some equally reliable wholesaler, and unbond it yourself and have it shipped direct to you. r Q. 40. Do you know the difference between a genuine warehouse receipt or an iron-clad or bogus receipt ? A. Ever since the enactment by Congress of the four-year limit bonded period on Whis- key, a class of unscrupulous dealers, Who assume the title of distillers falsely, have infested the whiskey trade with their illegiti- _ mate methods. , Their style of doing business “ is to sell so called warehouse receipts for Whiskey in bond to retail dealers. -‘renera11y, a young whiskey, an unknown brand, is offered; always the product of some Kentucky distillery, fitted up to make goods in competi- ___42___ tion with the spirit distillers of Illinois and Indiana. The retail dealer to whom the goods are offered, has no means of knowing whether the quality and age of the goods are worth the price asked, or Whether the ware- house receipt is genuine or a fictitious dupli— cate, Which carries no value. The unique feature of this bogus bonded Whiskey ‘Warehouse receipt business is "the radical change made in the relationship of debtor and creditor. Thus, when the bogus warehouse receipt is delivered to the buyer, he is required to give and sign notes therefor, payable generally in small amounts monthly, wherein he acknowledged a debt before the law. On the other hand, the party Who issues the warehouse receipt gives no value, because, not owning a warehouse, he has no right to issue a warehouse receipt for goods not in his keeping. Therefore, the buyer of the bogus warehouse receipt actually lends credit to the seller by giving his notes, Which are negotiable, for a piece of paper that has no value. It is hard to understand Why any one should be deceived upon reading the con- ditions expressed on the ,face oi‘the bogus receipt. .‘It reads, “No Whiskey Will be de- livered upon this receipt until the purchase _43__ price is paid, Government tax, and all other charges.” The purchase price clause itself shows the receipt, even if issued by a distiller and warehouse owner, to be of no value, because it plainly says, “purchase price must be paid before goods are delivered.” Q. 41. How would you know thatryou were buying your whiskey right? I will explain both sides and you can judge for yourself. ' ' A. To buy whiskey right, there is only one way, and that is, to buy five barrels in bond from some responsible house and pay them ~ their price for the whiskey in bond, say 50, 60, or’7o cents. For this price you could get good whiskey, and buy whiskey between three and four years old, not over four years old, for under four years you get all the gallons of ’whiskey that you pay taxes on, and you get the worth of your money, and then if you want to split it with spirits, as the wholesaler does, you can do it and make their profit for yourself. Say whiskey that costs so cents in bond and $1.10 taX, then we Will say, 20 cents will cover State and County taxes and drayage or freight. This would make your whiskey cost you $1.80, and you would have straight whiskey. Now remember, I __.44_. mean, to buy your certificate from a responsi— ble house and handle your whiskey thereafter yourself. Take it out of bond yourself and then you get it straight, otherwise you do not. If you are not able to buy five barrels of Whiskey in bond yourself, I would suggest that you form a club of two, three, or more, and get it to your respective town or city and then take your share. Then, if you want spirits, you can buy five or more gallons from a Wholesale house as White whiskey, for they are not allowed to sell spirits. It is Safe to buy spirits. They can not do you on them if you get 100 proof ; they Will cost you about $I.3o, and then you can blend or compound as you like, provided you do not doflit in quantities over 4% gallons, and if you are a subscriber to my book, you may address me at any time and ask any questions pertaining -to any branch of the liquor business. Send two cent stamp for answer. Q. 42. What Will turn your whiskey black? A.‘ Metals of any kind have a tendency to turn Whiskey'black, especially iron or iron rust. Iron tinctures Will' also turn Whiskey black. Whiskey coming in contact With iron or steel Will turn. black in from twelve to twenty-four hours. A small nail or tack ‘—45-— dropped into a barrel of Whiskey Will turn it black in a very short time. Q. 43. How would you restore it to its natural color? A. The proper way to resto're black Whis- key to its original color is to re-distill it, but, as that can not always be done, there are sev- eral other things Which are used; one quart of sweet milk to barrel Will restore it ; ivory black, or animal charcoal and permanganate of potash ; two pounds of ivory black or animal Charcoal to the barrel, if you have it; or, if you use permanganate of potash, one- half pound to the barrel. All these must be put in the Whiskey and mixed up good, then left to settle until clear, then draw off and put in another cask. Q. 44. What is Malt Whiskey? ‘ A. Malt Whiskey is a Whiskey made of all barley malt. It is very highly flavored. Q. 45. What does the Wholesale house use it for? A. Malt Whiskey is used for blending to flavor the spirits, Which are used in all blends. It is also used to make Irish and Scotch ' Whiskies,' in fact, it is used in all blends Where spirits are the principal part. Q. 46. What is Irish Whiskey, and What —46—— do you pay for it and What do you get? ' Do the Wholesale houses keep a barrel of each priced goods on hand? A. Irish Whiskey is a Malt Whiskey, and is made in Ireland. But nine-tenths of the Irish Whiskey sold is made in this country. Real Irish Whiskey costs from $4. 50 to $8.00 per gallon, but-you may pay these prices and still not get it straight. The prices paid by the trade to the wholeSalers usually range from $2.50 to $4.50, but they get a mixture of Malt Whiskey and spirits, flavored With carbolic acid or, creosote. There are 1000 gallons of this mixture sold as Irish Whiskey to one gallon of the pure Irish Whiskey. Irish Whiskey, or What is sold as Irish Whis- key, is usually made as follows: Per Gal. 2 gals. pure Irish Whiskey ..... $4. 50 $9.00 2 “ Malt Whiskey, American 2.00 4.00 41 “ Spirits ................. 1.28 52.48 Irish Whiskey flavor, 8 oz., per 1b 4.00 2.00 Total Cost ........ $67.48 Selling price per bbl ..... , ........... $1 3 5.00 Cost “ “ “ ................ 67.48 Net profit per bbl ...... $67. 52 Selling price, per gal .......... 3.00 Cost “ “ "‘ .......... 1.50 Profit per gal .......... $1.50 _47; Q. 47. What is Scotch Whiskey, and What do you pay for it and What do you get? Do the Wholesale houses keep a barrel of each priced goods on hand? A. Scotch Whiskey costs about the same as Irish, and is made and handled exactly the same as Irish Whiskey, and what applies to Irish Whiskey also applies to Scotch, except in making. Scotch Whiskey is used to flavor in place of Irish. They Will fix it up for you at any price you want and tell you that they have Scotch and Irish Whiskey for any price, say $1.50 up, When really they have only one priced goods of Irish and Scotch Whiskeys in the house, but they simply make it up, as above mentioned, and they take good care in figuring that they do not lose, as shown in above prices. This is not taking advantage or robbing you. It is simplya business manipulation and they are only giving you $1.50 for $3.00, and if you did go to a Wholesale house and pay $5.00, $6.00 or $7.00 for these goods, they would also be cut With spirits. These business manipulations apply to all other goods, such as whiskies, wines, brandies, gins, kuemniels, etc. Q. 48. What is Prune Juice and what does the rectifying house do With it? e48; A. Prune Juice, or What is known as Prune Juice, is made from dried prunes and peaches. The prunes are crushed up, stones and all, and the juice extracted. If you get Prune Juice made this way it is all right and can be used in Whiskey With safety. But there is also an article of Prune Juice made from chemicals, Which is injurious, to the Whiskey and Will turn it black, just the same as iron rust or iron sulphates. - Prune Juice is used by all rectifiers and Wholesale liquor dealers and is used to soften and smooth off young whiskies and to give them the appearance of older goods. Prune Juice‘is also used in gins and brandies for the same purpose. In all fine blends it is used to soften the whiskey and make it pleasant to the taste, and when mixed in whiskey Will lower the proof like Water, and covers up all traces of the spirits, as does malt Whiskies. It is not used in good Whis4 key, for if you have good, old straight whis- key and cut it to 80, 85, or go proof with distilled water, it still has the good natural flavor and does not need either Prune Juice or Malt Whiskey to smooth it off. 949. What is HighWine, andhow is it made, and what is its cost and What is it used for? _49__ A. High Wine is the raw material from which Alcohol Spirits, Cologne Spirits and French Spirits are made, and is made from the mash after it has passed» through its fer— mentation. In other words, it is the first distillation of the corn mash, and from which the above mentioned goods are made by re— distilling. High Wines cost to make from 8 to IO cents, according to the price of the corn market. There is a great quantity of High Wines sold, as whiskey and is called White Corn Whiskey. Q. 50. What is Rum, and how is it made, and what do you get for your money from a . wholesale house? A. There are several kinds of Rum: Jamaica Rum, St. CroiX Rum, Medford Rum and New England Rum. Rum is madefrom ‘ molasses and passes through much the same process as whiskey. The molasses first passes through a fermentation and is then distilled. Nearly all rum made in thiscountry is made in the New England'States, from whence it gets its name of New England Rum. It costs from 15 to 20 cents to make Rum. Rum is used by some rectifiers to flavor __50_ Cheap Whiskies, brandies, r-and all cheap com- pounds. Q. 51. What is the difference between New England ‘Rum and Jamaica Rum? A. New England Rum is‘a White rum and has a very powerful flavor, and costs the Wholesale dealer from $1.65 to $2.00 per gallon, according to age. It is very seldom that a barrel of rum is sold, as it is not in general use like whiskey. ‘ It is usually sold in small quantities, and it makes no difference What price you pay, you get it all from the same barrel, and then you do not get it pure, but mixed with spirits” If, for instance. you buy a five gallon, keg and pay $2.50 per gallon, you get about two gallons rum at say $I.65, and three gallons spirits at $1.28 per gallon. Example: _ 7 ' Cost: 2 gals. Rum, $1.65 per ga1.$3.3o 3 “ Spirits, 1.28 “ “ / 3.84 $7.14 Selling price, 5 gallons of Rum at $2.50» 12.50 Profit ................... $5.36 These figures represent 100 proof rum, but the chancesare, the dealer would put in one- half gallon of water,' thus making an addi- tional profit of $1.25, or a net profit of $6.6I on five gallons of rum. i— 51 — There is lots of cheaper rum sold, oran- article that is called rum, Which has no-rum in it at all, and is made from Spirits and Rum- ESsence.. The essence is made" from acom— bination of Acetic Acid, Butyric Ether‘and Benzoic Acid. % oz. Acetic Acid. 41: 1b. Benzoic Acid: This Will make a barrel of this so called rum and generally sells from $I. 75 to $2. 25; for example: 40 gallons Spirits at $.28. ., $51.20 ' 5 “ Water ..... i ..... Flavor as above ....... '. . . I . .50 $51.70 45 gals. Rum at $2.25 ...... 7’ V ‘ $10125- Net profit. . .. . . ._ ..... ,.$49._55 Jamaica Rum. is‘made on the Island of. Jamaica and is. of a_dark color, The pure. Jamaica Rum is very expensive and very little of it is sold, andjwhat is sold, is handled: in the same way as New England Rum ;: in- fact, a great quantity of New J England Rum is colored and sold for Jamaica Rum, thus making the profit of the ,dealer much greater. Q. 52. What is Cognac Brandy and What are the prices that you go up against? A. Cognac Brandy is ‘madein France and is very expensive, prices ranging from $4.50 ,qdd— 52 —— " per gal n to $6.50; forthose goods the dealer charges from $8.00 to $I2.oo. These are also mixed with Domestic Brandy or Spirits in the proportions of one-half and one-half, It is absolutely. impossible to get pure imported goods of any kind in bulk. The dealer gen— erally fixes his profit on the straight or pure goods, then by adulterating the goods makes his profit much greater. On all foreign case goods he makes absolutely no profit, as all dealers sell case goods at cost, and by buying case goods only can you get pure foreign goods. Q. 53. What is Hennessy Brandy, and What are the various prices? A. HenneSSy Brandy is an imported brandy made by James Hennessy, Cognac, France, and is considered by experts to be the best brandy made. It is more popular in this country than any other foreign brandy and more of it is sold than all others together. It costs from $5.25 to $8.25 per gallon in bulk and is sold from $8.00 to $12.00 per gallon. This also is adulterated by the dealers, same as other foreign goods. Case goods cost from $15.00 to $20.00 per case and are sold at the same price. As already stated, there is no profit in foreign case goods. There are a great many imitations of all. foreign case __ 53.— goods, but you can tell them by their general appearance, also by the name being slightly changed, and the fact that they are offered for sale at a slightly lOwer price. Q. 54. What is Peach Brandy, and how are brandies made, and what are their various prices? A. Pure Peach Brandy is distilled from peaches. It is very highly flavored and a little of it’goes a long way. It costs the wholesale dealer from $1.55 to $2.00, accord- ing to the age. There is very little of it sold, but, like all other goods, what is sold is an adulterated article, or a compound Peach Brandy that you buy for $2. 00, would be made this way: 3 gals. Pure Peach Brandy, at $2.00. $6.00 37 “ Spirits ............ “$1.28. 47.36 :1- oz. 'Oil Butter Almond ......... .05 5 gals. Distilled Water ............. 45 “ Total Cost ........ 7. .. $53.41 45 “ at $2.00 selling price ........ gogoo Net profit ............ $36.59. You can buy Peach Brandy for much less, but there would be no pure Peach Brandy in it. It would be made this way: ' _. '54 _._ 34 gals.‘Spirits, at $1.28 ...... » ...... $43.52 ”I “ 5N. EVRum, at $1.55 ....... .- 1.555 IO “ Distilled Water ............. ———-— i— oz. Oil Butter Almond ......... .05 741; “ Butyric Ether .............. .05 45 gals. _ Total Cost .......... $45.17 Selling price, 45 gals. at $1. 50 ...... 67. 5o ‘ Net profit; .......... $22. 33 Q. 55. What is Apple Brandy? . 'A. Apple Brandy is made from cider pomace apples, sound or unsound; in fact, everything in the shape of apples that cannot be used for_ anything else. Like Peach Brandy, it is Very highly flavored and is used exactly the same way. Sometimes, When the Wholesaler gets orders for Peach or Apple Brandy, if he has only Apple and Peach is ordered, he Will give yOu Apple and call it Peach. Peach and Apple are so nearly alike you are just as likely to get one for the other as not. Q. 56. What is California Brandy, and do they keep a barrel of each priced brandy on hand or not? I A. “California Brandy is a grape brandy, and, of course,» as the name implies, supposed to be made in California. There, is a great ~—~—55— quantity made in' California and just as good as the imported brandy, but, like all other goods, they are adulterated to swell the profit of the dealer. California Brandy 'is sold from $2.00 to $3.50 per gallon, and you ought to get a fair brandy for $2.00 and a flrst-class brandy for $3.00 and $3.50, but you do not, and no matter whether you pay $2.00 or $3.00, you Will most likely get it out of the same barrel. Dealers, in selecting California Bran- dies, select them for the purpose for Which they are to be used; for general purposes, they select a high flavored brandy, of which they can use three or four gallons to a barrel .of spirits, and this is what they sell fortCali— A fornia Brandy at the above mentioned figures; If they want it for cutting (or mixing) pur- poses, they select a finer brandy, With less flavor. This 1s used to miX With the imported abrandies of all kinks. Q. 57. What 13 Grape Brandy? A. Grape ' Brandy, same as California 'Brandy. A11 pure brandies are made of grapes. Different kinds of grapes make the different kinds of brandy. ‘ Q. 58. What is Holland Gin? 7 A. ,Holland Gin is made from small grain or spirits, flavored with juniper berries. _ The l! ’l I ll ‘ ‘I l 1 a I l t g: mfiv"‘. ~56— best gin is the imported Holland, but there i are a great many imitations made in this country called Holland Gin. Imported H01- land Gin ranges in price from $3.00 to $5.00 per gallon ; the domestic gin, from $1.75 to $2.50 per gallon. When you buy the ini— ported gin and pay $3.00 to $500 per gallon, you Will get one-half imported gin and one- half spirits; you may get the imitation H01- land Gin; so you might as well pay‘the lower price, as you Will get the low priced goods any way. ' i Q. 59. What is Old Tom Gin? A. Tom Gin is a sweet gin and more pleasant to the taste. Tom Gin is harder to imitate than the Holland Gin. TOm gin is made in England, and has a very pleasant taste and flavor. It comes mostly in case goods.- There are a great many imitations, but they can be told by their general ap- pearance. ' ‘ ' Q. 60. N?th is common Gin, say 'from 85 cents to $1.35 or $1.50? A. Common Domestic Gin is made from spirits and a mixture of essential oils with proof, according to the price. Gin sold from $1.25 to $1.75 is made this way: 35 gallons spirits, Io gallons water, and four ounces of __ 57__ Gin Essence; this Will cost to make $1.05, 80 proof. If sold for a less price, more water is added to it. This gin answers for Domestic Holland Gin or Tom Gin, 'but for Tom Gin 2 gallons of syrup are added to the barrel; the flavor is the same. Q. 61. What is Plymouth Gin? A. Plymouth Gin is a Tom Gin and is made in England. This also has imitations, but most imitations have the name slightly Changed. Q. 62. What is Rye Malt Gin? A. Rye Malt Gin is made of barley malt, flavored With juniper berries, and is a very good imitation of the imported Holland Gin. Q; 63. What is Kuemmel? “ A. There are several kinds of Kuemmel; the imported, Which is the best, is made in Germany, and comes to this country mostly in case goods. The imported Kuemmel is a regular distilled Kuemmel and is distilled from Caraway seeds. It has a very agree— able taste and smell and cannot be very well imitated. Gilka Kuemmel, Which is mostly in use in this country, costs the dealer about $14.00 per case, and is sold at about the same price, The most of the Kuemmel sold in this country is a compound made by the rectifiers «w»? W‘_W.,A:_;._.;a:;:..:.;~ 1: < . < m, m V m v w” m N. ‘E‘ :y :i ~58— and is made from spirits and essential oils. 'Diflerent rectifiers or compounders have different 'ways of making it, but they all amount to about the same thing. It is mostly made this way : 33 gals. White Spirits, at $1.28 ...... $42.24 2 “ “ Syrup, “ .50 ...... .I.OO IO “ Distilled Water ............. 4 oz. Kuemmel Essence. . .' ....... .25 Total cost per barrel ........ ' $43. 49 This article sells from $1. 50 to $1 7 5 Per gallon. 45 gals. Kuemmel, at $1. 50 ..... $67. 50 Cost ........................ 43.49 Profit per barrel. . . ._ ...... $24.01 The Kuemmel Essence is made from: 1% oz. Caraway Oil. >. . . . . . .; ........ $0.05 ‘ i “3 Anise “ ................. .05 41— “ Coriander “ .................. .05 % “ Angelica “ .......... V ....... .05 5% “ Alcohol ............... . ....... .05 8 “ Cost ................ $0.25 This Will make two barrels of Kuemmel, using 4 ounces to a barrel. You may also use from one-h'alf to I ounce Bead Oil: There is a very large profitrfor the dealer on all goods that contain syrup, as there is'no l:5¢l§:&\\\\‘}3¢{&i$\‘ Sol; . __59___ way of telling how much spirits the goods contain, and On account of the syrup, a few gallons of water, more or less, could not be detected. You can buy Kuemmel as low as 80 cents per gallon, and 'on that the dealer makes a good profit, as it is mostly sweetened and flavored water you get. 7 , Q. 64. What is Blackberry Brandy? A. There are many goods sold under the name of Blackberry Brandy, and also the same so-called Blackberry underother names. Blackberry Brandy sells all the way from 50 ' cents per gallon to $2.00 per: gallon. If you pay $2.00 per gallon, you will probably get the same as you would if you paid so‘cents per gallon, as it would come out of the same bar- rel; the only difference would «be in the price. Q. 65. What is Blackberry Wine, is it the same and is it made from blackberries or ndt? , , A. Blackberry Wine, Blackberry Brandy, Blackberry Cordial, Cherry Brandy, Cherry Bounce and. Cherry Cordial are made just alike, and what you would get for the one you would get for the other, except the flavor in the Cherry Brandy, etc. Would be different from the Blackberry Brandy etc. The flavor in the blackberry would be a combination of cinnamon, cloves and nutmeg, While the Cherry Brandy would be bitter almonds. Blackberry Brandy, Blackberry Wine, etca, / are made out of any unsound Wines—Claret, Port, Catawba, or any white or red Wine— that cannot be used for anything else; in fact Blackberry Brandy and Wine are made out of almost anything except blackberries. Some make it this way: 20 gals. Port Wine, at 25c ........... $5.00 IO “ Glucose, “ 20c ........... 2.00 5 “ Spirits, “ $1.28 ......... 6.40 IO “ Distilled Water .............. —— i oz. Oil Cassin, 1/16 oz. Oil Cloves, 1/16 oz. Oil of Nutmeg, all about. .25 Total ......... ». . .. $13.65 This sells for frdm $1.00 to $1. 25 per gal. 45 gals. Blackberry, at $1.00 ........ $45.00 Profit ............. $31.35 45 gals. Blackberry, at $1.25 ........ $56.25 Profit ............. $42.66 You can see by the above formulas and figures that the profits on goods of that kind are very large, and bear in mind that, no matter What you pay, it all comes out of the same barrel. The drummers may tell you they have different kinds’of goods, but they are all alike. -—61— Q. 66. What are the actual market prices 01 your cordials ? A. The following is a list of prices of foreign case goods, cordials, wines, Whiskies, gins, brandies, fruits, etc. They are subject to but slight fluctuations, and may be taken for standard prices: GORDON & DILWORTH’S BRANDY FRUITS. Per Dozen. Peaches, quarts ............. in glass $11.25 “ - 1% pints ........... “ “ 9.50 Cherries, “ “ ........... “ / “ 11.50 Green Gages, 1% pints. . . . . . I "‘ “ 10.25 Pears “ “ ....... “ “ 9.50 Figs “ “ ....... “ “ 11.75 PINE APPLE. Trade Mark Bahama, Extra, 2 1b ...... $2.25 Booth’s Florida, Sliced ............... 2.20 “ “ Grated .............. 2.50 “ Gold Seal, sliced ............. 1.75 “ “ “ grated ........... 1.90 Wagner’s E, & C., sliced ............. 1.90 “ “ Standard, sliced. . . 1.40 ‘. “ - Extra Grated ............... 1.90 “ Cocktail..................-. .95 Wm. Fait & C0.’S Extra sliced ........ 1.80 “ “ Standard, sliced ..... 1.20 ‘ ‘ ‘ ‘ Grated ............. I . 90 .4 62 _._ Per Dozen. Wm. Fait & C0. ’5 P0pu1ar E. & D. Brand, Extra ............... $1.15 “ “ Royal Punch, 11b... 1.00 Gibbs’ Extra sliced ................... 1.80 “ 2 1b., Grated .................. 1.90 “ 1 1b., “ .................. 1.00 Johnson’s Extra'Columbia, 2 1b., Sliced, 1.90 “ 2 1b., Extra sliced, Bahama. . 1.70 Mallory’s Black Diamond, 2 1b ........ I. 18 GORDON & DILWORTH’S OLIVES. Queen Olives. g—gal. bottles, 2} dozen cases ........ 12.75 Quart bottles, 1 “ “ ........ 6.85 / 1%pintb0tt1es, 1 “ “ ........ 5.50 Pint bottles, 1 “ “ ........ 4.00 % pint bottles, 2 “ “ ........ 2.40 DURKEE’S SALAD DRESSING. , Per Case. Large, cases of 1 doz., 1 t0 4 cases. . . $4.55 Small, “ “ 2 I“ “ 4 “ 5.30 Large, “ “ 1 “ 5“ 9 “ 4.40 Small, “ “2 “ 5“ 9 “ 5.15 Large, “ “ 1 “ '10 “ 15 “ 4.30 Small, “ “ 2 “ 10 “ 15 “ 5.05 BASS & C0.’s ALE. ' - Per Dozen. Pints, in casks of 8 doz., Edmond’s. . . $1.80 In lots of 5 casks, pints ............... 1.75 —63— Quarts, in casks of 4 doz. ~ ~ Per Dozen- McMullen’s, W. L. Bass’ Ale ......... $1.90 The Old Peacock Ale ................. 2.85 GUINNESS’ DUBLIN STOUT. Pints, 8 doz., Edmond’s .............. 1.75 In lots of 5 casks, pints ............... 1.70 Quarts, in casks of 4 doz., McMullen’s, W. L. Guinness’ POrter ........... 1.75 READ BROS.—_(Dog’s Head.) Bass Ale, pints, ' in casks of 8 doz ...... 1.85 “ In lots of 5 casks, pints ...... 1.80 Guinness’ Stout, pints, .casks of 8‘doz. . 1.80 “ “ In lots of 5 casks, pints 1.75 Ye Old English Ale, pts., cases of 4 doz. 2.85 YOUNGER’S SCOTCH ALE. Stone bottles, in casks 0f 8 doz ........ 2.00 Red Label, in casks 0f 7 doz .......... 1.70 BURKE’S — ( Cat Brand.) Bass Ale, pints, in casks of 8 doz ...... 1.80 “ In lots of 5 caéks, pints. . . _.. 1.75 Guinness’ Stout, pints, in casks of 8 doz. 1.75 “ In lots of 5 casks, pints ..... 1.70 (Non-Alco/zolz'c. ) H013 BITTER ALE. Incasksodeoz........ ............. 1.40 BATAVIA ARRACK. In quarters, per gal ........... $4.75 to 5.50 —-64— CALIFORNIA BRANDY. Per Dozen In barrels, per gal ............ $2. 25 to $3. 50 In half barrels, per gal ........ 2.35 “ 3.55 In 10 gal. kegs, “ ........ 2.50 “ 3.60 In cases of 12 bottles, 5 to gal. Per case ................. 9.00 “ 10.00 Per Case. ITALIAN-SWISS COLONY, CAL. Brandy, 1890, case of 12 bottles ....... $10.00 MARTEL BRANDY. In cases, Single Star ................ 15.75 “ ‘,‘ Three “ ............ 18.50 HENNESSY BRANDY. In cases, One Star .................. 15.50 “ “ Two “ .................. " “ Three “ .................. 18.50 GVE. MOUTET. Cognac de Vin de Bourgoyne, 1854. . . 18.00 OTARD, DUPUY & C0.’s BRANDIES. Per Gallon. In Octaves, various Vintagesfifioo to $12.50 In quarters ................. 6.00 “ 12.50 Per Case. In cases, Three Grape ............... $17.25 “ “ Double “ ............... 15.75 " “ Single “ ............... 14.25 E. REMY MARTIN’S COGNAC. 1834 to 1887 Vintage, per gal. $5.00 to 25.00 +65 —, Per Case. APPLE BRANDY. In barrels, per gal ....... _. . $2.25 to $ 4.00 Apple and Honey, Heublein Bros ..... _ 10.00 Tom Sherley, in cases of 8 qt. bottles. . 10.00 Peach Brandy, in barrels, per ga1.$3.00 to 5.00 GORDON & DILWORTH’S BLACKBERRY BRANDY. ‘ Per case of 1 dozen bottles ........... $ 6.25 5 In bbls. of about 40 gal., per gal ...... 2.50 FRENCH COGNAC BLACKBERRY BRANDY. Incasesof1d02., per doz.....;..... 14.00 In bbls. of about 40 gals., per gal. . . . .V 5.75 Hungarian Blackberry Juice, per gal. . 2.00 Blackberry Brandy, per'gal ......... *. 71.25 HORSFORD’S ACID PHOSPHATES. . Acid Phosphate, Large. . . ........... 8.00 “ “ Small...........,._. 4.00 BITTERS. f ’- Perv C5156. Angostura, 24 pint bottles, in case. . . $16.. 50 “ . in lots of 5 cases or more.. 15.75 Boker’s, 12 quart. .................. 12.25 Orange Bitters, Sir R. Burnett’s, London 12. 50 “ “ Fields & C0 ..... 1 ..... 11.50 “» "‘ Ross’....-....- ....... 11.50 Hostetter ’ s ..... L ........ ' ............ 8 .00 Dr. Harter’sWild Cherry Bitters, do_z. 6.25 Vermouth, Noilly, Prat &‘Co."s.f. . . . . 7.700 +66— Per Case;--» Vermouth, Martini Sola & C0.’s ...... $ 5.75 “ 5 case lots ............... 5.60 “ 10 case lots .............. 5.50 “ 25 case lots .............. “ California, in % casks, per gal. 1.50 “ California ................... ' 4. 50 Celery Bitters ....................... 4. 50 Celery Tonic, % doz. 8 oz. bottles ...... 4. 50 Peychaud Tonic ..................... 12.00 Caroni, in cases of 24 pint bottles. . . .’ . 13.50 Fernet Branco ........... _ ........... I 4.50 Litthauer Magenbitters .............. 9.00 Th. Lappe Aromatique Bitters ........ 1 1.50 HOLLAND STOMACH BITTERS. Dr. Vandyke’s Holland Bitters ....... 7.00 PEPSIN MAGEN—BiTTERS. Ermz’ L. A7; Kez’ls. V ’Large size, I dozen bottles in case. . 15.25 Medium“ I “ “ “ .. 13.50 Small. “ 2 “ “ “ .. 15.75 , BONEKAMP OF MAAG-BITTER. H. Underberg Albrec/zz‘. Pints, in cases of 2 doz ............ 17.25 Quarts, in cases of 1 doz. . .- ........ -HACKERBRAU-MUENCHENER BEER. (Bottled at the Brewery.) German Beer (imported), in cases of 100 pint bottles, per case ......... 17. 50 Per dozen ........................ 2.35 ............................................ —-—67— Per Case. ROOT BEER AND EXTRACT. ‘ Hire’s Extract, per gross ...... ' ....... $20.00 “ Carbonated, per case .......... 1.80 Lambert’s Extract, per gross ......... 1.80 FRUIT IN CORDIAL. Per Dozen. Cherries in Maraschino .............. $10.50 D. & G., quarts, Red ................ ‘8.50 CHAMPAGNE WINES. Per Dozen- G. H. Mumm 59’” C0. Quarts. Pints. Extra Dry ................. $30.75 $32.75 Extra Dry, Magnums, g doz. cases, per case ......... 31.00 V716. Clz'cquoz‘ Ponsézrdz'n. Yellow Label, Dry .......... 32.25 34.25 Gold Label, Brut ........... 32.25 34.25 George Goulez‘. - Extra Dry ............. '. . 29.50 31.50 Brut, 1889 ................. 32.00 3400 Louis Roederer. ‘ Grand Vin. Sec. . . . . . . . .. 32.50 34.50 Carte Blanche .............. 7 32.50 34.50 Brut ...................... 32.50 34. 50 Rumam‘, P676 62'” F213. Brut ...................... 32.00 34.00 Moez‘ (5‘3 C/zamz’on. . White Seal ................ 29.25 31.25 Brut Imperial ...... ' ........ 33.50 35.50 ——68— Per Dozen. Piper Hez'dsz'eck. . ‘ Quarts_ Pints. Sec ............. .. .‘ ........ $29.00 $31.00 Brut, ~ Extra ................ 38. 50 40. 50 Hez‘dsz'ec/e 65"" Co. . . Dry Monopole, Extra ....... 30.00 32.00 Monopole Club Dry. ........ , 30.00 32.00 Pommery 69'” 61/6720. Sec ....................... 32.2 5 34.2 5 Brut ....... ‘ ......... ' ...... 36.00 38.00 Perrz'er—fouez‘ (9f C0. , ' Extra Dry, Special ..... A. . . . 30.25 32.25 Reserve Dry........’...,.... 30.25 32.25 Ernesz‘ [770% . Grand Extra Dry(B1ackT0p). 30. 50 32.50 Grand Special Brut, “ “ 30.50 32.50 Duet: r54 Gelderman. ’ Gold Lac. Sec .............. 31.50 C/zas. Hez’dsz'ec/a. . _ Extra Dry ................. 30.50 32.50 “ Baskets 0f 1 doz. % pts. 9.00 Bouche F115, % pints in bas- ‘ kets 0f 1 doz., per basket. . 9.00 Ackerman Laurance. Dry Royal ................. 23.00 25.00 American Wine C0. Cook’s Imperial, Extral’Dry. 13.00 15.00 Urbamz I/Vz'ne Co. , . Gold Seal, Special Dry ...... 13.00 15.00 Per Dozen. Quartsr Pints. PZéasam‘ Valley I/Vz'ne Co., R/Lez'ms, N. y. Great Western, Extra Dry. . $14.00 $16.00 [1127226, 37/2261ch (‘54 Rogers. I Anisette, in baskets, 2bott1es, basket. 3. 85 Per Case. “ “ cases, 12 bottles ..... ,, . $16. 25 Marachino, in cases, 12 bottles ..... 13.50 Curacao, “ “ -12 jugs ...... -. 16.00 Parfait Amour, in cases, 12 bottles. . 16.00 Creme de Framboise, cases, 12 bottles. 16.00 “ “ Vanille, in “ 12 " ‘ 16.00 “ “ Noyau, “ “ 12 “ 16.00 “ ._“ Fraises, “7 “ 12, “ 16.00 “ “.Moka, “ “ 12 “ 16.00 “ “ Abricot, ‘.‘ “ 12 “ 16.00 “ “ Nectar, “ “ 12 <“ 16.00 “ "‘ Rose, ,” “- 12‘ “ 16.00- “ ‘5 Cacao a la ,Vanille ........ 16.50 “ “ Menthe, cases of 12 bottles, New Style, Green, ..... ' 17.00 “ “ Menthe, cases 0f 12‘b0tt1es, New Style,.White ...... 17.00 Eau deVie de Dantzig. . . . . . 16.00 SWISS KIRSCHWASSER. E. Perod. ' _ In cases of 12 bottles .............. 21.75 BENEDICTINE. In cases, 12 large bottles ........... .. . 20. 50 _70__ ' Per Case. In caSes, 24 small bottles ............ $22.00 Chartreuse, Yellow, quarts, I (102 ..... 23.75 “ “ pints, 2 “ ..... 25.25 “ Green, quarts, I “ ..... 27.75. “ “ pints, I “ ..... 29.25 Kuemmel, “Gilka,” Berlin .......... 13.25 “ per gallon. . .' ............. 1.50 “ Doppeltér, per gallon ...... 2.00 Maraschino, G. W. D., No. 8, I doz.. 9.00 “ “ H. 6, I “ .. 13.50 Curacoa, “ “‘ 8, I “ .. 9.00 “ “ “ 6,1 “ .. 13.50 Anisette, Champion Fils. , 2 b0tt1es,bask. 1. 75 “ Chauvet, 2 bottles in basket. . 2. 50 Absinthe, Pernod, in basket. . ........ 18.00 “ White, Pernod, in basket. . . 18.00 Maison Teyssomzeau fame. Parfait Amour Teyssonneau Jeune. . 15.00 (t (S Creme de Cacao . . 15.00 . “ “ Menthe,White,incasesofI2 15.50 Marasquin, ’in cases, 12 bottles ...... 15. 50 Nuyem (3" C0. , Bordeaux. . Creme de Menthe, Green .......... 15.00 “ “ “ White .......... 15.00 Curacao, in jugs, Superfine ........ 17.75 Maraschino, Superfine ............. 15.00 Anisette, Superfine ................ 15.25 Creme de Cacao, Chuao a la Vanille. 19.00 _—71— Per Case. Creme D’Apricots ................. $19.00 “ Mandarines ............... 19.00 Pernod, F273. Absinthe, White .................. 18.00 “ Green ............. . ..... 18.00 , Kirschwasser ..................... 21.75 S/zejfield 67’ C0. Creme de Vvette (Extract of Violet). 18.75 . Per Doz. Benedictine Lemon Julce, qt. b0tt1es.$20.00 Wynana’ Fockz'n/e. Marasquin, cases of 12 bottles ...... - 17.50 Orange Curacao, cases of 12 bottles. 18.00. Green “ “ “ 12 “ .. 18.00 White “ “ “ 12 “ 18.00 Noyau “ “ “ 12 “ 18.00 Anisette “ “ “ 12 “ . 18.00 Rum Punch, “ “ 12 “ .. 16. 50 Eau de Vie de Dantzig ............. 18. 00 GRAND MARNIER. Per Case. Triple Orange, cases of 1 dozen bottles.$22.50 8“ “ “ “2 “ “ 24.00 PRUNELLE BRANDY. Quarts, 1 dozen bottles .............. 24.00 Pints, 2 “_‘ “ .............. 26.00 ’ APRICOT BRANDY. ‘ Quarts, '1 dozen bottles ............. '. 28.00 BOUTELLEAU FILS LIQUEUR BRANDY. (P72726116 Stock. ) In cases of 12 bottles, per case ......... $30. 00 __ 72 _ GIN. ‘ . (T/zz'sz‘le Emmi.) ‘In quarters and octaves, per gallons. . .$ 3.90 Cases of 12 bottles, 5 t0 ga110n, per case. I 1.00 David [116147172257 (09} C0. Per Case. . VOldTom........;.......‘ ......... $9.00 5case10ts.....................'... 8.50 Sir Roéen‘ Burnefi’s.’ 7 Old Tom...’ ...................... 9.35 IO case lots ........... ,. ....... -‘ ..... -- 9.00 Bobflz’s. ' — - 01d Toni ...... » ................ / . . . 9.60 'Iocase10ts:.....................;' 9.25 Superior Dry Gin ................. 9.75 01d Tom Gin, in octaves, per ga1.. 37.90 Gordon 5?” C0. 5 Dry Gin ................. .5. ... 10 50 folm De Kuyper 65"” 507i. . ' Red cases, I 5 large bottles. . ........ 18.00 'Green cases; ‘i 2' small bottles ..... ‘ ;. 10.50 Coates 67" C0. . ' Plymouth ’Gin‘. Z . . . .; ....... 10.50 Tcmqueray 67“ C0. ' ’ Old Tom Gin ........ . ............. 9.25 \Dry Gin .......... 7 .......... _ ...... 9.25 JAMAICA RUM. ‘ Per gallon ............. 1 ...... $5. 50 t0 8. 00 -Case‘sof 12 bottles, 5 t0 gal. . .15.00 “ 22.00 . Fields, 5072 (37” Co. Finest Old Jamaica Rum, ‘ 'PEr'Case, in cases of 12 bottles. ......... _. $14.00 Ross. ' Fine Old Jamaica....-...> ....... 13.00 NEW ENGLAND RUM. In. barrels, per gallon ........ $1.90 .to 13.50 ' ’ ST. CROIX RUM. . 2 Per gallon .................. 5.00 to 6.50 In cases 0112 bottles. . . . . . 13.50 “ 18.50 IRISH WHISKEY. Per Gallon. Wise’s, in barrels. ....... _ ..... 4.75 to $6.00 Jameson’s ........... , ........ 5.00 “ 8.00 . Per Case. In cases of 12 bottles, 5' t0 gal. 14.00 to $21.00 Burke’s Fine Old Irish ......... ' ...... ’ 15.00 Sir John Power’s 3 Swallow .......... 16.00 Jameson’s Old Irish ......... 1. .' ..... ‘. 14.00 SCOTCH WHiSKEY. per Gallon. Sheriff’s, in barrels. .- ......... . ....... $ 4.75 Ramsey’s, Very Old .............. '. . . 6.00 Ramsey’s Private Stock. . .’; .......... 7.00 In cases of 12 bottles, 5 t0 ga1.$14.00 to 21.00 Andrew Us/zer’s Scoz’c/z W/zz's/eey. Glenlivet .................. $5.00 to 10.00 Old Vatted Glenlivet, in cases of 1 (102. bottles, Gold Cap ........ 13.50 Old VattedGlenlivet, Special Reserve, cases of 1 doz.”b0tt1es, White Cap. 14.50 __74___ Ferguson <34 Us/zer’s, in octaves and quarters, various ages, in bond. Prices on application. The Lorne, per case ................. $14.00 Ramsey’s Old Islay ................. Mountain Dew, per case ............. 13.00 Stewart’s Fine Scotch, per case ....... 16.00 King William IV., V. O. P., Scotch Whiskey ....................... 21.00 Royal Gordon,- Perfection, v1 5 years old, Special Reserve ................. 19.05 Ossian Finest Scotch, J. Buchanan & Co. 22.00 John Mather & Sons, Auld Kirk ...... 16.00 Dewar’s Special Old Highland ....... 13.00 ‘ Dawson’s Liqueur, V. O ............. 20.00 Q. 67. What is Fusel Oil? A. Fusel Oil is a very pungent oil that is separated from the spirits by a process of dis- tillation and is used by chemical companies to make essential oils and perfumes. It is also largely used to make whiskey and liquor flavors. , Q. 68. Is Fusel Oil in some or is it in all Whiskies? - A. Fusel 011 is in all Whiskey. By this 1 mean all regular distilled whiskey. It is this very element that marks it from other spirits. With chemical action of age and atmosphere, __75_ the fusel oil is changed into aromatic volatile ethers, to Which is due the tonic prOperties and bouquet peculiar to old Whiskies. Young Whiskey is not fit for use, as the fusel oil has not had time to do the work for which it is intended. Well made whiskies should not be used under three years. By this time the- fusel oil has partly accomplished its work. Whis- key at 7 or 8 years old, is considered by most experts to be at its best, as by that time the quel oil has done its work and all traces of it .have been eliminated from the spirits. Old whiskey, say I2 or I 5 years old, begins again to show traces of fusel oil, showing that if Whiskey is kept to that age, the fusel oil has a tendency to return to its original state. There is no fusel oil in common spirit Whiskey 0r compounded Whiskey, because, as I have al- -ready stated, it has been taken out by distil- lation. This is Why spirits or compounded Whiskey can be made one day and sold the next, Whereas it takes three years before the regular distilled Whiskey is fit for use. Q. 69. Why is Whiskey shipped across the ocean and brought back P A. Whiskey of a few years ago was ship— 'ped across the water, in order for the distiller to avoid the paymentwof taX. Since the ——-76— extension of the bonded period from three to eight years, they do not ship it across. At the time the bonded period was :three years, if the distiller did not have the funds torpay tax on whiskey when due, he would ship it across the water and later bring it back and let it remain in the‘ custom house until he was ready to pay the tax. He was privileged to do this according to law. ' Q. 70. Is this for effect on the whiskey or what. P A. No. 69 gives you the reason why distil- ‘elers shipped whiskey across the water, but as a matter of fact, it is detririiental-to the whis- ‘key to ship it across salt water and it loses in strength and flavor and is inclined to become musty. Q. 71. Why is the licensed distillery Whis- key a different color from that which is made by “moonshiners. P” A. Regular distillers have different ways of coloring whiskey. Some use green timber to make their barrels, which they char heav- ily. The tannin from the wood thus charred produces a deep color. Some paint the inside "of the barrel heads with color matter; others use sugar color, same as rectifiers. This is why regular whiskey is always more or less _._77__ colored. Moonshine, or illicit whiskey‘is most always White as they sell cheap and do not take the trouble to color it; . . Q. 72. How do “moonshiners” make their Whiskey, and What does it cost? A. Moonshine Whiskey is nothing more or. less than high wines, and costs to make it, is about 20 cents per gallon. The cost to them is greater than the regular distillery, because they do not have the facilities and their loss is greater. Q. 73. Do you know What .the state, ‘ county and city taxes on bonded Whiskey are? _ A. 73. STATE, COUNTY AND CITY TAXES OF KENTUCKY WHISKIES. In Bond, on five Barrel Lots. 1897. 1896. 1895. 1894. 1893. 1892. Anderson ............... 75 150 225 300 375 400 “ Co.,S.M.,No. 112.50 100 150 200 250 300 Appleton ................ 50 100 I50 200 250 300 Arlington ............... 79 150 230 310 385 464 Ashland.. ............... 39 78 .112 150 91 238 Astor . .7 ................. 71 .142 209 281 354 380 Atherton ................ 27 52 78 114 I51 183 Ballard & Lancaster . . ..3o 60 115 180 250 330 Beechwood ........ 5 ..... 27 54 79 110 144 178 Bel-Air ................. 71 142 209 244 279 330 Belle of Anderson ....... 79 150 230 310. 385 464 Belle of Anderson Co...5o 100 150 200 250 300 1 J! W M! ‘1 .1 1 t , 4 1 :3 1"; ; , 1 4.4.47.2.“ , ._ . W _~__.: m..._4..1_..,_‘ - “mu 1 ,. SW. 41,, 1. _..2 ._v_-_—;-_-_-_...1 —78—- A. 73-Camfz'nued. 1897. 1896. Belle of Marion ......... 35 70 Belle of Nelson ......... — 65 Belmont ................ 71 142 Berkele, Wm ............ 50 100 Berry, E. C.... ......... 27 50 Big Spring .......... .35 ' 65 :Blakennore .............. 4I 82 Blue Grass .............. 27 61 Blue Ribbon. . . . .‘. ...... 39 78 Bond & Lillard ......... 39 75 Bond, M. S., .......... 50 100 Boeno’s Knoll .. . . ’ ...... 27 "61 Bourbon Co. Distil’g C044 88 Bowen, H. C ........... 44 88 Buchanan ......... , ...... 75 150 Callaghan. .............. 35 70 Carlisle ................. 41 82 Carter .» ...... , ....... ,-----27‘ , 52 Cedar Brook (W. H. McBrayer). 39 75 Cedar Run .............. 41 82 Chickencock ............ —- 176 Clay, Samuel ........... — 48 Cliff Falls .............. 27 50 Cliff Springs ............ 50 100 Clifton.‘ ................. 27 52 Commonwealth ......... 39 78 Commerce Club ........ 71 142 (3001:, C. B. ............ 44 88 Coon Hollow ........... 35 65 Co‘r'n Flower ............ —— 100 (Zrab ()1chaxd ........... 50 100 Craig, F. G ............. —— — Criterio‘n .. .. ..' ......... 71 142 Crystal‘Springs ......... 71 142 1895. 125 95 209 150 75 95 119 95 113 125 150 95 128 128 226 125 119 78 125 119 250 84 75 150 78 112 209 122 95 150 209 209 1894. 1893. 1892. 190 I35 281 200 I35 163 1331 I49 150 200 133 158 158. 300 190 1 I4 I50 I68 340 111. 200 114 150 281 173 I35 200 I73 281 281 \ 53{\‘\\\\\\\\‘.‘ ~ . x 'n.» 260 185 354 250 141 185 223 173 183 205 250 173 198 198 375 260 223 151 205 223 442 142 I45 250 151 191 354 228 185 250 223 354 354 340 230 380 300 I77 230 291 215 218 250 300 215 233 233 400 340 291 183 250 291 475 I75 182 300 I83 238 380 268 230 325 268 380 380 _79_ A. 73.——C0ntz'nued. 1897. Cumberland ............. 4o Cummins, R. & C0 ..... 3o I)ant,J} VV. ............ 4o Darling, Old ............ 54 Daviess County Club ...27 Double Spring .......... 42 Dougherty’ 8 Short Horn 27 IDundee ................. 71 Early Times ............ 35 Edgewater .............. 44 Elk (Old) .............. 39 Elk Run .............. -..71 Excelsior ................ 44 Fern Cliff .............. ,71 ' Franklin ................ 41 Filed, J. W. M ......... 27 Fible — Crabb .......... 39 Garland ................. 7: Gladstone ............... 71 Glenarme ............... 79 (Hencoe ................. 71 Glenmore ............... 27 Glen Springs ........... 79 Greenbrier ............. 35 Green River ............ 27 Greystone. ......... 71 G. W. S. (OldWatermill).71 Hackley, S. O. .....50 Hanning, John ......... 27 Hayden, R. B. (Nelson 00.). .35 Hermitage .............. 99 Head, W. H. ........... 35 Head & Beam .......... 35 ' Hill & Hill. ............ 27 I896. 80 6o 80 104 60 84 50 I42 65 88 78 142 88 142 82 50 78 142 142 1 50 I42 50 150 65 5 4 1 42 142 100 50 65 198 65 70 54 1895. 125 .115 120 I54 85 122 75 209 95 122 112 209 122 209 119 75 113 209 209 ‘ 230 209 H 1‘ 230 95 79 209 209 150 7 5 95 293 95 108 79 1894. 190 180 160 204 115 162 281 135 I73 150 281 I773 281 168 106 148 281 281 310 281 106 310 >135 110 281 281 200 I35 ’412 I35 140 110' 1893; 260 250 200 254 156 '202 141 354 185 228 191 354 228 354 223 141 I83 354 354 385 354 141 385 I85 I45 354 354 250 I41 185 544 185 190 I45 1892. 340 330 245 304 186 257 I77 380 230 268 238 380 246 380 291 178 2.18 380 380 464 380 I78 464 230 182 380 380 300 9170 237 610 232 285 185 — 80-——,, A 73.——C0ntz'nued. 1897. Hinde ................... 27 Hofiheimer Bros ........ 71 Honeymoon......; ...... 71 IitJnne ................... 40 Imperial ................ 27 Indian Hill ............. 71 Jack Beam ............. 35 Jessamine.... . ..79 Jockey Club ........... 27 Keller, A ................ 41 Kentucky Club .......... 27 Kentucky Colonel ...... 27 Kentucky Comfort. . . ._ . . 71 Kentucky Cyclone. ...... 27 Kentucky Climax ....... 27 Kentucky Dew ..... . ....71 Kentucky Tip .......... 27 King of Kentucky .. _. . . . 71 Lackawanna ............ 7 1 Lancaster, R. B. , . . . . . . .35 Lancaster, S. P ......... 35 Lebanon C1ub.. .. . . . .— LenOX .................. 50 Lexington Club ......... 50 Limestone . .. Q ......... 45 McBrayer, ,J. A ...... _. . . 50 McBrayer, J. H ......... 50 McCulloch, J. W ........ 27 McKenna ............... 85 Marion C0. Distil’g Co. .71 Mayflower .............. 71 Mattingly 818011 J G...71 Mattingly >& Moore ..... 35 Mayfietd ................ 27 1896. 52 142 142 80 50 142 65 150 50 78 5o 54 I42 50 54 I38 50 142 I42 65 65 100 100 75 100 100 54 65 I42 142 142 65 52 1895. 209 209 I 15 75 209 95 230 75 1 15 75 79 209 75 79 209 75 209 209 95 95 150 I 50 1 15 150 150 79 95 209 209 209 95 78 1894. 114 200 281 155 106 281 ‘35 310 109 I66 106 110 281 110 281 244 281 I35 I35 200 200, 165 200 200. 110 I35 281 281 281 136 [14 1893. 151 5 250 354 200 141 354 185 385 I41 225 141 I45 354 I41 I45 354_ 141 279 354 I85 185 250 250 200 .250 250 145 185 354 354 354 185 15 1 1892. 182 7 303 380 .250 I75 387 230 460 174 267 I75 188 230 -81—— 6 A. 73.—Cont1'mwd. ‘ 1897. Medallion ............... 21 lVIellwood...... ..._71 Mercantile Club. . . . . 54 341168, IE. IL ............. 35 Monarch, M. V ......... 27. Monarch, R...., ..... 1 ..27 Monarch, S. I .......... 27 Monarch, T. J. .27 Moore D. L ............. 42 Moore, Tom ............. 35 Moore & Grigsby ....... 40 Mountain Dew ......... 27 Murphy, Barber & C0...34 Diutual ................. .35 Nall, A. G .............. 35 Nelson .................. 75 Newcastle ............... 42 New Hope .............. 35 Normandy .............. 71 Nutwood ........... ....71 O. F. C ................. 41 Old Barbee .............. —— Old Boone .............. 35 _ vOld Charter...” .,..35 Old Crow... ........... 3'5 Old Grand Dad ......... 34 Old Joe ................. 50 Old Jordan”... ....— Old johnson Miller ..... ~— Old Log Cabin ....... ...71 Old McBrayer ....... .. 40 Old Maysville Club . . . . 45 Old Oscar Pepper ....... 40 Old Prentice ............ 39 . 1896. , 42 142 104 70 50 50 5 4 5O 84 65 80 2 54 47 70 65 1 50 84 70 142 142 82 58 65 70 7 1 47 100 142 90 75 75 75 1895. 209 154 108 75 75 79 75 122 95 125 79 101 I00 95 225 119 119 1894. 86 281 204 140 106 110 162 I35 190 1 10 248 140 135 300 152 140 281 281 168 113 I35 140 124 1893. 112 354 ,.254 190 . I41. : 414-; 145‘ .141 202 . 260 I45 200 185 185 .375 196 1190 354- 453 223 204 '185 I75 I59 200 2250 4x7 279 290 200 .160« 2 05 1892. I33 380 304 235 I7 7 . 178 182 I78. 257 . 230 340 4182 241 ,225 . 230 400 2.38 235 380 380 291‘ 230 260.4 I98 241 300 534 330' 250 250 .200 250 —82— A. 73.-—C0ntz’nued. 1897. Old Tarr ................ 39 Old Time (Pogue’s) . . . . 45 Old Times ........... .71 Paris Club' ....... ' ....... 78 Parkland ................ 71 Parkhill ................. 71 Patterson ................ 71 Payne, P. E.. ........... 27 Peacock.) . . . .. ........... 40 Peerless ................. 45 Pepper, Jas. E. & Co . . . .39 Pepper7 R. P ............ 71 Pilgrimage; . . .- .......... 50 Poindexter. . . .1 .......... 38 Portland ................ 71 Poyntz Bros ............ 45 Purdy ................... 59 Rich Grain ..... ........71 Richland ............... — Richwood ............... 50 Ripy,‘ J. P. ., ............ 50 Ripy, T. B. ............ 50 Rolling Fork ............ 4o Rookwood .............. 71 Rosebud ............... 27 Runnymede ............. 71 Saffell, W. B ............ 50 Samuels, T. W. -...40 Samuels, W. B. & C0. . . .35 Searcy, J. S ............. 50 Sharpe ............. . . . .44 Snyder. ................. 50 Southall ................. 71 Sovereign . . . . . ., ........ 27 1896. 78 75 142 156 142 142 142 50 80 78 141 100 76 142 75 118 142 100 100 100 100 80 142 54 142 100 80 65 100 88 100 142 50 1895. 1 12 1 15 209 230 209 209 209 75 120 100 112 209 150 1 10 209 1 15 I73 209 150 150 150 150 125 209 79 209 150 1 10 105 150 122' 150 209 ‘75 1894. 150 165 281 320 281 281 281 150 160 150 281 200 161 281 165 234 244 200 200 200 200 190 281 1 10 281 200 160 I55 200 173 200 281 1893. 191 200 354 422 354 354 354 141 180 185 [91 354 250 216 354 200 308 279 250 250 250 250 260 354 I44 354 250 205 200 250 228 250 354 I47 I892. 238 250 380 455 380 380 380 I77 215 238 , 380 325 256 380 250 388 380 300 325 300 300 340 430 178 380 ‘ 300 245 235 300» 268 300 380 I 77 —83 A. 73.—C0nlz'nued. 1897. Spring Hill ............. 41 Spring Water ........... 35 Stevens, J. W' ........... 50 Stevens, Sam ............ 50 Susquehanna ............ 50 Stitherland .............. 30 Stone, W. S ............ 27 Sunny Brook ............ 71 Stitzel .................. 71 Sweetwood ......... .. . .71 Taylor, G. W ........... 44 Taylor, Old ............. 30 Tea Kettle .............. 50' Thomas, W. H .......... 44 Tippecanoe ............. 50 Tip Top ................ 27 U. S. Club .............. 75 University Club ......... 71 Van Arsdell ............. 48 Van Hook ............... 44 Walker, F. G ........... 35 Walker, J. R ............ 50’ Warwick ........... ....4o Waterfill & Frazier ...... 44 Wathen ........ , ......... 71 Welch, J. T ...... ' ....... 27 White Mills ............. 71 Willis, S. T ............. 50 Willow Creek .......... .371 _VVindsor ....... 4 .......... 27 VVoodford ............... 79 Woodland ............... 39 Zeno....'..'...... ........50 1896. 82 70 100 100 100 60 54 142 142 I42 88 60 100 88 100 54 150 142 88 65 100 80 88 I42 54 142 100 142 52 150 100 1895. 119 105 150 150 150 100 85 209 209 209 122 90 150 128 150 79 225 209 140 122 95 150 IIS 128 209 79 209 150 209 78 230 112 150 1894. 168 140 200 . 200 200 130 115 281 281 281 173 115 200 158 200 I 10 300 281 165 I73 I35 200 I55 163 281 110 200 200 281 114 310 150 200 I893. 223 I75 250 250 250 180 156 354 364 354 228 I55 250 198 250 I45 375 354 I77 228 I85 250 200 203 354 I45 250 250 354 151 385 191 250 1892. 291 210 300 300 325 225 186 380 380 268 I95 325 233 302 180 400 2 I6 268 2 30 300 25 5 250 380 182 300 300 380 183 464 238 300 N <_,-w_,...<..,-,-~1.;jmw.fiwwzm_ ._ 84— In the case of Louisville Distillers, a City tax of 10 cents per barrel per annum is levied and paid annually commencing with and since 1893. This city tax ac- crues only as goods on'hand September 1st, 1893, for one year, regardless of whether made in 1893 or 1.892, and When the Warehouse Receipts are dated after September 1st of 1893, or any year thereafter, is c01- lected only for the current years after the dates of such receipts. 'My statement of tax gives the full amount of State and City tax charged as if from original entry into bond. Buyers or sellers will have to be guided by the date of the Warehouse Receipts of such goods as to proper charge for City tax. Q. 74, Do you know what the table of eX- pense of keeping Whiskey in bond and the rate of insurance, etc” e.,tc is? A. The cost or expense of carrying a barrel of Whiskey one year in bond is as follows: cost of Whiskey say 55 cents: 45 gals, at 55 cts ............ $24.75 Interest on $24.75, at 5 per cent..1..:..$1.25 Storage 50. per bbl. per month (12 m). . .60 Insurance, 11 per cent ................ .31 State and County taX ................. .25 Loss by evaporation, 3% gals, at 55 cts. 931. Total Cost per bb1. per year ........ $4. 34 TOtal cost per ga1.per year. “$0. 09 65/100 Add 9 65/100 to cost of Whiskey ..... .. .55 It Will make your whiskey cost at ‘ 7 end of'first year. . . . . , ........ $0.64 56/1ob —-85——- Q. 75 and A. My book, “The Compounder, ” also shows some fae-simile cuts of barrels,- With all the different marks and Wheelings,. and a correct explanation of the same. Q. 76. Also the stamp heads of all of the different kinds of stamped barrels, showing the different stamps and explaining them, ®_ 1M ;//1 1. 1.1 4/- , - m._,- USGAUGER 5’DIST. ILL. 6 5 8 35 _ nwsm. 57715 35 Dlg$PSR 5§HRDDISST ILL U S GA UGER 5L" DIST ILL TPSEPT IO |898 , P. GSTAM P showing dates and inspection, serial and ware- house numbers. Q. 77. What 15 a tax paid stamp. P A. (76— 77). Cut N0. 9 shows the head of a double stamp or tax paid barrel of Whiskey. The date across the top of the head shows the original inspection or When the barrel was put in the bonded warehouse. The small —86— stamp to the left is the warehouse stamp. This stamp ‘is also put upon the head of the barrel when it goes into bond. The name of the gauger appears above the stamp ; the district below shows in what district the whiskey was made. The number below the district is the serial number showing the number of barrels of whiskey made at that distillery up to the' above date. The number below the serial number is the distillery warehouse number and corresponds with the number on the face of the stamp. This is all that goes on the head of the barrel when it goes into bond. The stamp to the right is the tax paid stamp, showing above and below gauger and district. This stamp is placed'upon the barrels when the tax is paid. This stamp is a 30 gallon stamp as indicated by the figures 30 on the face and coupons. You will see there 5 cou— pons showing that the barrel contained 3 5 taxable gallons when the barrel was taX' paid or taken out of bond. T0 the left, below the distillery warehouse stamp, is the name of the distiller or by whom distilled and district where made ; below this is the date when the tax is paid. You will see that the difference between dates is four years and ten months. To the lower left are the figures 3 5.00 show- ing 35 proof or taxable gallons which co'rrey spond with the tax paid-stamp and coupons. T0 the lower right is the number of the tax paid stamp Which corresponds with the num~ her on the face of the tax paid stamp. Cut N0. 9 shows you all government marks and brands that go on the head of a Whiskey barrel at the time it goes into bond and when it comes out of bond, but they are not always placed in the same position as different loca- tions have different ways of placing those marks and brands, but they must all put them on and while the positions are changed, all whiskey barrels have the same marks and brands. Q. 78. What is an imported stamp? Q. 79. What is a re-imported stamp? A. (78—79). Stamp No. 3, as you will see, is a stamp for re-imported American distilled spirits. Goods hearing this stamp are Ameri- can made Whiskey that have been exported to Bremen for reasons described to you in Ques- tions No. 69—70. These goods are re-iniported and go into the custom house same as foreign made goods, Where they can remain until the owner wants them, When he pays the same tax upon them as if they had remained in the distillery bondedkwarehouse. When he pays —-88— 57AMP Am 3 ' ‘ 3WJPWR ?@M'ijfim / American ' .§ ES ‘ \ ~ \ K] s 1 - \ \ \ \xxx‘ ‘ \\\ \\\\ \\\\\ \\ ~\\\\ \\\\\ \'~\ A § § ‘ $ w 3 ¥l®MMt : m \ \ a ‘ \ \ \ \ \ \ \ \\\\\\\\\\\‘ \\\\\\ “KVK \\\K \\\K \\\\\ ‘\\\\\\ \\\\\\\\ $\\\\\ \\\\\\§ \\ \ \\ “(162903) 7398-. Q ('1‘ 3767.5” ’ . Qggmwm@ PAXQKLAGJE , W; ”7%. «.4 the tax, the stamp is placed upon the barrel, on the face of the stamp, to the right, is the number; to the left of the number is thendate of the stamp When issued, June Ist, 1898. T0 the right of the date and under the stamp number, is the serial number of the barrel; under this is the name of the port from Which . it is re-imported ; below this the name Of the ship it was brought over in and the date of arrival, March 3Ist, 1898. Below this again, are the contents of the package, 36 Wine gallons and 36.00 proof gallons, showing the contents to be 36 gallons at 100 proof. As at 100 proof the Wine and proof gallons are the same, this —89— stamp is placed upon the package by the Cus— tom house gauger and is cancelled by him. You will notice that this stamp is different from other stamps, as it‘has no figures on its face, nor are there any coupons attached; The body of this stamp iswhite and the writing on the stamp shows very plainly and can be easily read; When buying goods With this STAMP ”0/ )Il'y .6036 :'< '\‘ . i ‘ x 496027‘7 c “\\u\‘ $9,”) §Y' i f“ // j %' i) /. /”"nVi-w ;. , fl, / , . ., . 1 'l‘l'l“ ill:- MIIH " 4 / of ”5.44% e/ a//s 49 Allil‘ 4.9 H , 4’8 HI" I! , ‘ g E ‘ (L: ‘h stamp, examine the faoe' of the stamp and you can tell if you get What you paid for or not. Q; 80. What is a rectifying stamp? ‘ A. Stamp No. I, as indicated in cut, is a recti- fier’s stamp and is the same stamp used on all rectified or compounded goods. This stamp is placed on the barrels by the U. S. gauger and cancelled as in out No. I.‘ This stamp has no value as far as the tax is concerned, and is put on the barrel at the request of the recti- J1 2;: i r _90__ fier, who fills the package and makes what ever proof he' wants, then, When it is ready, he turns it over to the gauger, who gauges it and takes the proof. If he finds it as repre- sented, he puts the stamp on; if not, he either ' stamps it as he finds it, or allows the rectifier to make it as represented. Stamp No. I is to- show you how to determine if you are getting What you buy. When you buy goods bearing a rectifier’s stamp, you Will see by the stamp that it is a forty gallon stamp as shown by the figure 40 on the face, and the nine coupons attached show the barrel to contain 49 Wine gallons. On the upper part of the stamp you Will see the stamp number as is also shown in out No. I. Below the number is the name of the collector of the district and the district in Which the stamp is issued; below this again, is the date When the stamp is issued; below the date is the proof gallons, 44.10, and the Wine gallons, 49, showing the package to con— tain 49 gallons at go proof. At the bottom of the stamp is the gauger’s signature. By read- iug the face of the stamp you can tell just What you get When you buy goods bearing a rectifier’s stamp. Sometimes the writing on the stamp is somewhat indistinct, but knowing the-positions in Which they should be on the _91_ face of the stamp, you can always make them out. The stencil marks on the barrel should agree with the reading on the stamp, but sometimes they do not, as sometimes they are changed and sometimes left off altogether pur- posely. Always read the stamp as it is oflicial and not likely to be changed. ME GERALD STAMP N0 / ° C‘ 85>. / U1 EC HJ {35 g; : U.S.GAUGER g __l Lu _ ” ' o‘gofin co 1DIST.M0. 70'30: 0 “$363 '2 —l 49 Cut No. 10 shows head of a barrel single ‘ stamp Whiskey, or rectified goods, With what is commonly called a rectifier’s stamp. This stamp and head of barrel are supposed to be the work of the U. S. gauger. The Wholesale houses make up their barrel of whiskey at a certain proof and certain quality as they de- sire, and have it ready When the U. S. gauger __92_ Comes to the house to stamp it. The gauger. is then supposed to gauge the capacity and proof and mark on the bung stave the capacity of the barrel. This barrel can be sent out under this stamp, but this is seldom done, for this stamp shows that it is a compound Whis~ key ; so after the gauger has finished stamp— ing this barrel, which stamps he carries With him, the Wholesaler can cut the number out of the stamp and make an application and send it to the revenue Office and get What is called a Wholesale stamp, as shown in stamp cut No. 2, Which is a wholesale stamp, then the barrel head is scraped off and the Wholesale stamp put on. This is done for effect. This is in— tended to lead you to believe that it is re- duced from the original package, when really it is made up With spirits and a per cent. of good Whiskey, according to the price they get. A. P. 80 means the apparant proof 80 (Bour— bon) is the Whiskey contained in the barrel, and the barrel of Whiskey is often changed from Bourbon t0 Rye just by changing the name on the barrel, not the Whiskey. The number B 4960277 C. is the stamp number (see number on stamp No. I ). B—C are simply the serial letters of the stamp, Which are at times changed. The name of gauger is above \ 0 wow» \.:\\‘: \x‘x'; \ the stamp. The date of stamping is to the left of stamp. Under the stampis the District and State; to the left of the barrel head is the Wholesale liquor house brand, Which is on a barrel Where the gauger’s stencil is used. The Wholesale stamp is put on With Wholesale house stencil and the stamp is put on by them ; then the house’s name comes Where the gauger’s stencil is, as shown in barrel head Cut No. II. srAMp/voz ,u'.‘\ 5 A V ..... II \ ‘ §§ ;\ \ \i 1/; LIQUOR DEALERS «W'Z‘l’l. l/A’VA IVIA ’//II_//'/l[’ I'lln.‘ Wlflli/ IHII tn '1')”. 'Il’ll‘ IIIIH'IIIII14, 4.3 mm“ ; . . ' Em § ‘ ' 4 n u» _______ ; I'ffi'w 4-,- ‘§:\: : : ~ ’////”"." v :::: i (ll?! ///rv'u. ~ \§§ I Z 3 SMMP AM. 1.2 a Qg zg E = “ E E : DRIG/A/AL moor 5r i E S : S PfiESE/W‘ moo; £5“ hf nu t g-“ c- Q. 81. What is a Wholesale stamp ? A. Stamp N0. 2 represents a Wholesale stan1p,, As explained to you in cut No. II, a Wholesale stamp is issued to you on applica& tion to revenue oflice. There is but little difference between rectifier’s stamp and a wholesale ; the face of the Wholesale is slightly different from the rectifier’s. Wholsale stamp No. 2 is a fortygallon stanip,,as shownby —91L—— the figures 40 on the face of the stamp and coupons. The nine coupons attached show the barrel on which they are placed to con- tain 49 wine gallons. The upper number of stamp is the number of the stamp itself; under the number is the name of collector of the district and district in which the stamp is issued ;' also the date of issue (the same as in rectifier’s stamp). BelOw this is shown the number of the stamp and kind of stamp from which the wholesale stamp has been taken. The kind of Stamp from which the wholesale stamp has‘been taken will appear just to the 'left of the words “stamp No.,” which may be a rectifier’s tax paid or another wholesale stamp. Below the stamp number is the ' original proof, or the proof which the original packagecontained. Below this again is the present proof Which, in this Stamp, is the same, as the original. The present proof, however, can be anything as long as it is not over the original proof. You will notice that the wholesale stamp is not signed by any govern— ment ofiicial. The stamp is issued by the col— lector of the district and is placed On the package by the dealer himself and is cancelled by him as shown in stamp out No. 2. Again I would caution you to read the face of the ~95“ stamp, as the marks on the barrel are liable to be misleading. Cut No. I I represents the head of the Whiskey barrel, upon Which has been placed a whole- sale stamp. You Wi11~ see that there is not much difference between cut No. I and out No. 2. In out No.- I the U. S. gauger puts VALLEY DIST. C0. 5‘ 7.4 MP N02 WHOLESALE LIQUOR DEALERS o O 7“ § 5 co co the stamp on the barrel. and in cut No. 2 the dealer puts the stamp on and cancels it as in- dicated in cut. A Wholesale stamp is not any guarantee that the whiskey is good, as the stamp can be, taken from either a taX 'paid stamp or rectifier’s stamp, or it ”may be taken from another ‘wholesale stamp. Wholesale stamps are generally put on to destroy the. —>96 _ identity of the goods. A great many dealers wholesale from reotifier’s stamps. They first have the gauger put on a rectifier’s stamp, then they cut the number out of the stamp and make application to the revenue office, with number attached to application, and the rev- enue office issues to dealer a wholesale stamp, which he himself places upon the barrel and cancels as shown in cut. It is generally sup- posed by the buyers that goods bearing a wholesale stamp are goods that have been taken from the original or-taX paid, or straight goods, but, as explained to you above, such is not the case. A barrel of whiskey may be wholesale in Whole or in part. If you have a barrel of whiskey that contains 4 5 gallons, you can get a wholesale stamp fOr 45 gallons to cover the whole, or you may get 9 five gallon stamps, or you may get four ten gallon stamps and I five gallon stamp, but all the stamps will bear the original stamp number of the barrel from which it was taken. This is eX- plained to you in stamp No. 2. ~ Q. and A. 82. “The Compounder” explains the United States Internal Revenue Law, showing what you can and what you Cannot do with whiskey Without infringing on the United States Revenue Law. ’ \\:\\_\: \\§\\'-\\‘-:‘i‘» \\\§ \‘ N 0;». __97__ Q. and A. 83. It also shows the United States tax, under the late act of Congress, of not only the liquor trade, but including 38 different branches of business and the tax thereon.- NOTICE I U. 5. Internal Revenue. Special Taxes, July 1st, 1898, to June 30th, 1899. Under the provisions of the Internal Rev- enue Laws of the United States, every person engaged in any business, avocation, 0r em- ployment Which renders him liabe to a Spe- cial Tax, is required to procure, andplace and keep conspicuously in 112's esz‘aélz'S/zmem‘ 07/ place .oféusz'ness, a sz‘amp, denoting the payment of said Special Tax for the Special Tax Year 56- ginning July Ist, r898, before commencing-or continuing business after June 30, 1898. A return, as prescribed on Form II, is also 're— quired by law of every person liable to Special Tax as above. The taxes embraced within the provisions of the law above quoted are the following, VIZ. I Rectifiers of less than 500 barrels ..... $100.00 Rectifiers of 500 barrels or more ...... 200.00 Dealers, retail liquors ............... 25.00, Dealers, Wholesale liquors ........... "100.00 7 —98—— Dealers in malt liquors, Wholesale. . . $ 50.00 Dealers in malt liquors only, retail. . . 20.00 Retail dealers in oleomargarine ...... 48.00 Wholesale dealers in oleomargarine. . 480.00 Manufacturers of oleomargarine, per annum ........................ 600.00 Manufacturers of stills .............. 50.00 And for each still manufactured ...... 20.00 And for each worm manufactured. . . . 20.00 Brewers of less than 500 barrels ...... 50.00 Brewers of 500 barrels '01 more ....... 100.00 Manufacturers of filled cheese ........ 400.00 Wholesale dealers in filled cheese. . . . 250.00 Retail dealers in filled cheese ........ 12.00 Bankers : 011 Capital and Surplus 0f , $2 5,000 .............. ' ........ 50.00 Bankers : For each additional $1000 of Capital or Surplus .............. 2.00 Brokers ........................... 50.00 Pawnbrokers. .. ..................... 20.00 Commercial Brokers ................ 20.00 Custom House Brokers .............. 10.00 Proprietors or Lessees 0f theaters, mu- seums and concert halls in Cities of over 25,000 population ....... 100.00 Proprietors 0f eircuses .............. 100.00 Proprietors of all other shows or eXhi- bitions for money .............. 10.00 _.99_ Proprietors of bowling alleys and bil- liard rooms, for each alley or table Dealers in leaf tobacco, for sales not exceeding 50,000 pounds ........ Dealers in leaf tobacco, for sales eX- Ceedin'g 50,000 and not exceeding 100,000 pounds ................ Dealers in leaf tobacco, for sales eX- ceeding 100,000 pounds ......... Dealers in tobacco (persons who sell manufactured tobacco, snuff or ci- gars), Whose annual sales exceed 50,000 pounds ..... ............ Manufacfurers of tobacco, Whose an— nual sales (10 not exceed 50,000 pounds ........................ .Manufacturers of tobacco Whose an- nual sales exceed 50,000 and do not exceed 100,000 pounds ...... Manufacturers of tobacco whose annual sales exceed 100,000 pounds ..... Manufacturers of cigars Whose annual sales do not exceed 100,000 cigars per annum ..................... Manufacturers of cigars whose annual sales exceed 100,000, but do not exceed 200,000 ................. Manufacturers of cigars Whose annual sales exceed 200,000 per annum. . Manufacturers and packers of mixed flour (0n and after August 12, ’98) $ 5.00 6.00 12.00 24.00 12.00 6.00 I2.00 24.00 6.00 12.00 24.00 12.00 I — 100 —— Persons orfirms Zz'aéle 1’0 pay any of 2726 Spe— cial Taxes named aéove are required 2‘0 regz'sz‘er mm? 3/2071ch apply 2‘0 ............ Collecz‘or 0f [72- z‘emzal Revenue az‘ ........ amdpromre z‘lze Spe- cial Tax Stamp 07 Stamps t/zey ?zeedprz'or 2‘0 fuéy I, 1898, and wz’z‘lzom‘furflzer notice. Special Tax Stamps Will be transmitted by mail, unless tax payer directs otherwise. If it is desired that they be transmitted by regis- z‘erea’ mail ezgfii cents additional should accom- pany the application. I N. B. SCOTT, Commissioner ofrlm‘ernal Revenue. . Office of Internal Revenue, Was/zz'ngz‘on, D. C., June, 1898. Collectors Will see that the blanks in this Notice for name or person to whom, and the place Where, taxes are payable, are properly filled out and that this Notice is fasted 2'72 every Post Ofice and in other conspicuous places in their Dz'sz‘m'cis. Q. 84. What is a correct copy of the stamp duties provided for in the war revenue, taking effect July Ist, 1898, and the great scope that it covers? The dimensions of the stamps re- quired therefor? - ——101—— e A. 84. EPITOME 0F STAMP DUTIES. Provided for in War Revenue Bill, effective July Ist, I898. LEADING FEATURES. I. Stamps to the values indicated must be affixed on or after July Ist, 1898, either by the makers, signers or issuers of the instru— ments enumerated, or by those for Whose use they are made, signed or issued. 2. Instrument without stamp not compe— tent evidence in any court; penalty for fail- ure to comply, a fine of not more than $100 at discretion of court. 3. A penalty not exceeding $1000, or im- prisonment at hard labor, not exceeding five years, or' both at the discretion of court for counterfeiting, erasing or removing stamps, washing stamps for re-use, or having same in possession. 4. Stamp must be cancelled by writing or stamping initials of parties affixing a, date of SUCh use. For failure to cancel a penalty of not less than $50, nor more than $100. V 5. Section IO provides that evasion of the stamp duties by either party to the transaction makes them liable to a fine of not exceeding $200, at the discretion of court. —102—— 6. Acceptors of foreign exchange payable in this country, must affix stamp same as re- quired on domestic bills, etc., before accepting or paying, under similar penalties. 7. Seotion6'13, While providing how errors in stamping may be corrected, provides that any person Who registers, issues, sells, or transfers any instrument not stamped as re- quired, is subject to fine and imprisonment. 8. Section I 5 provides that documents not stamped as required by law, or whose stamps have not been affixed or cancelled, shall not be recorded or admitted as evidence. 9. Section 16 provides that a document shall not be invalid for want of any particular kind of stamps, if stamps of equal value have been affixed. IO. The following documents are exempt from stamp duties: “Bonds, debenture or certificates of. indebtedness issued byofficers of the U. S. government, or by officers of any state, county, town, municipal corporation, or other corporation exercising taxing powers, also stOCks and bonds of co-operative building societies Whose capital does not exceed $10,000, or Building and Loan Associations making loans only to shareholders.” ......... —103— AGREEMENT TO SELL, for future deliv- ery at any exchange or board of trade, or other similar place, on each $100, 0r fraction of face value. BANK CHECK, not drawing interest. . . BILL OF EXCHANGE, inland, other than at sight, drawing interest for each $I00 or less ....... I .............. BILL OF EXCHANGE, foreign, drawn in United States, payable outside, if drawn singly, for each $100 or less BILL OF EXCHANGE, foreign, drawn in sets, each bill of each set for each $100 or less ........... , .......... BILLS OF LADING, foreign, for export, other than Charter party ......... BILLS OF LADING, domestic, and each duplicate ....................... BONDS issued by any company or cor- poration, on each $100 or fraction, face value ...................... BOND, except as otherwise specified. . . BONDED WAREHOUSE, entry for With- drawal ..... ' ................... BROKER’S NOTE, 0r memorandum of sale of any goods or merchandise, stocks, bonds and exchange, notes on hand, real estate or property of $0.01 .02 .02 .04 .02 .10 .01 .05 .50 .50 ——104—— any kind or description, issued by brokers, or parties acting as such, for each note or memorandum not otherwise provided for ........... CERTIFICATE OF INDEBTEDNESS by any company or corporation, on each $100 or fraction, face'value ....... CERTIFICATE OF STOCK, original issue by any company or corporation on each $100 or fraction of face value. CERTIFICATE OF DEPOSIT not~ drawing interest ......... , ............... CERTIFICATE OF DEPOSIT, other than at sight, drawing interest, for each $100 or less ..................... CERTIFICATE OF PROFITS, or any cer- _tificate 0r memorandum, showing interest in property or accumula— tion of any sort, on each $100 or fraction ............ ' ...... -. ..... CERTIFICATE OF DAMAGE, or other- wise, and all certificates issued by port warden, surveyor, or other person acting as such ............ CERTIFICATE OF ANY KIND required by law, not otherwise specified. . . . $0.10 .05 .02 .05 .02 .02 .25 .IO —105— CHARTER PARTY, or memorandum or other writing between captain, master, owner or agent of ship or steamer, and another person for or relating to charter of ship, vessel or steamer, or renewal thereof, on registered tonnage not exceeding 300 t0ns. . .’ ....... , ..... . ......... Exceeding 300 tons, not over 600. . . Exceeding 600 tons ................ CONVEYANCE, Deed, instrument or writing, whereby any lands, tene- ments or other realty sold-shall be granted, assigned, transferred or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons, by his or her direction, $Ioo to $500 ....... Each additional $500 or fraction. . . . CUSTOM HOUSE.—Entry for consumption or warehousing not exceeding $100 $100 to $500 ................ ~ ...... Exceeding $500 .' ................. CUSTOM HOUSE.—-Ent1‘y for Withdrawal. DEED—See Conveyance. DEBENTURES issued by any company or corporation, on each $100 or fraction of face value ............ $3.00 5.00 10.00 .50 .50 .25 .5o LOO .50 .05, —106— DISPATCH. —Telegraph ..... ‘ ......... $0. OI DRAFT not drawing interest .......... DRAFT, other than at sight, drawing interest for each $I00 or less ...... EXPRESS RECEIPTS, domestic, and each duplicate ....................... INSURANCE. —Life Policy, for each $L00 or fraction insured .............. INSURANCE.4—Life, weekly plan, 40 per ' cent. of first premium. INSURANCE.—Marine, Inland and Fire, premium on each $100 or fraction INSURANCE.—-(Casualty, Fidelity and Guarantee), premium on each $1.00 or fraction ................ LEASE, one year or less .............. Over I year, not exceeding 3 years. . Exceeding 3 years ................ LETTER OF CREDIT, Foreign, see Bill of Exchange. MANIFEST.—For Custom *House entry or clearance to foreign port, ship registered tonnage, not exceeding 300 tons ........................ Over 300 tons to 600 tons .......... Exceeding 600 tons ................ MORTGAGE.——For over $1000, not eX- ceeding $1500 , ................. .02' .02 .01 .08 1.00 3.00 5.00 .25 '— 107 — Each additional $500 or fraction. . . . MORTAGAGE.—--Transfers, same as on original mortgage. MONEY ORDERS, issued by Goverment for each $100 or less ............. ORDER for Money not drawing interest. PASSAGE TICKET.——Marine, to foreign port, cost not exceeding $30 ...... $30 to $60 ........................ Over $60 ......................... POWER OF ATTORNEY, 0r Proxy, to vote stock at election of officers of societies or corporations, except religious, Charitable, literary or public cemetery ................. POWER OF ATTORNEY, General ....... PROTEST of Note, bill of exchange, ac— ceptance Check or draft, or any marine protest .................. PROMISSORY NOTE, except bank notes issued for circulation, for each $100 or less .................... SALE OF PRODUCTS or merchandise at any exchange or board of trade, or similar place, by any company, corporation or person, or each agreement of sale, or agreement to sell, 011 each $100 or fraction of face value ...................... $0.25 .02 _ ..02 1.00 3.00 5.00 .10 .25 .25 .02 ~OI —108——— NOTE.—Every bill of sale or agreement. to sell shall show date, name of seller, amount of sale and matter or thing to Which it refers ; failure to comply with these requirements involves penalty not less than $500, nor more than $100, at discretion of the court. TRANSFER OF STOCK, by whomsoever made, for any purpose, on each $100 or fraction of face value ..... $0.02 TELEGRAM. —See Dispatch. TELEGRAPH ORDER,- for payment of money, see Bill of Exchange. TELEPHONE MESSAGE upon which a charge of 15 cents or more is made. .01 WAREHOUSE RECEIPT, for any goods, merchandise or property of any kind, held on Storage in any pub— lie: or private warehouse or yard. . .25 EXCEPT receipts for agricultural products, deposited by actual growers thereof, in regu— lar course of trade for sale. PROVIDED, that stamp duties on Manifestsv, Bills of Lading and Passage Ticket shall‘not apyly t0 steamboats or other vessels plying between ports in the United States and ports in British North America. \ L. V V . Q. and A. 85. , TABLE SHOWING THE PRICE OF WHISKIES, TAX-PAID, as compared with price in Bond, with all Charges (Storage, State Tax, Etc.) paid up. Outage calculated on first four years as per Government Allowance. Subsequent four years’ outage estimalea,’ at one gallon every six..monl/zs. ' Loss of T ax an outage for last four years added to Me @7552. ‘4 . m’ u: vi w‘ 0' m" .3 vi «3 vi 1&3 u; _ . Price :3 g .Q :5 fl 5 5g 5 4-: E 5 fl: ad a w m U) tn :0 m m m magma g g 2 2 2 2 2 2 2 2 2 2 2 2 1'23 g 1;. g g g. g 5 Gauge221111111111111Mméo§ In Bond. L L, 0'0 £315 a é E” [1? 3; '13 ‘5, gr 3; \o \o 1\ 1\ 00 Ox 0‘ Cts. Cts. Cts. Cts. Cts. Cts. Cts. Cts. Cts. Cts. Cts. C15. C15 015. , Cts. Cts. ’ Cts. Cts. Cts. C15. C15. Cts. C15. 15 1255 126 126 126% 1261} 127 127 127 127% 127% 128 128 128% 129 132:}, 136 140:}; 145 149% 154-15 160 165% 17%.... 128 1288 129 129 129$ 129% 130 130 130$ 130$ 131 131 131i: 132. 135% 1391 144 148% 153 158 1638 169% 20 1302 131 131.2 13.2 13.2 I322 133 I33 133,2 133.2 134 1:342 I342 135 1.392 14,3 147 152 157 162 I672 1732 221.... 133 134 134.1 1341 135 135 135-12. 136 136 1362 137 137, 13724138. 142 I464 1502 1552 1602 1652 1712 I772 25 136 1362 137 13.7 1372 12,8 1382139 I39 1392140 1402141 1411 I45 1492154» 159 164 1692 175 1812 2715.... 1388139 140 140 140% 141 1415142 142 142% I43 143$ 144 144 1485153 157 16281672 173 179 185 30 141 142 1421143 143$ 144 144% 145 145 1455146 1468 147 147 151; 156 161 166 171 177 183 189% 322m- 1432 1442 145 1452146 I462- 147 1472148 I482 I49 1491 150 115.02 155 15921642 1692 175 1802 187 193 35 146 147 148 1481149 1492 150 1502151 1512 152 4,1522 153 1532 158 163 16715 I73 178% 1842 191 I972- 371.... 149 150 1502151 1512 15.2. 153 1532154 1542 155. 1552156 115621612166 171 I762 182 188 1942 2012 40 151$ 1525 1535 154 1541 155 155% 156 157 1572 158 .1582 159 1592 1648 1692 174% 180 186 192 1989; 2058 4235.... 154 155 156 156% 157i; 158 1582 159 160 11092 161 16115 162 1163 168 1722 178 1832 1892 195$ 202% 2098 45 ..... 156% 157;}; 159 1591160 1608 161 162 16221632 164 164% 165 I66 171 176 ‘181 187 193 199% 206% 213% 47%.... 159 160 161% 162 163, 1632 I64 165 16581662167 168. 16835169 3174 1792 1842 1902 1962 203 210 217% 50 161% 163 164 165 165% 1662 167 168 168$ 160% 170 171 9171;; 172§2177§ 182% 188 194 2002 207 214 222 52%.... 164 1658 167 16751681); 169 170 1708 1718172 173. I74 174% 1752 180i; 186 191% 1972204 2105 218 226 55 167 168 169% 170% 171 172 172i 173% 1748 175 176 I77 177;: 1782184 .189 195 201 2071 214.12- 222 230 57%.... 1698 171 172 173 174 174$ 175% 17681772 I78 ,179 180 180$ 181% 187 19235 198% 2042 211 218 226 234 60 172 1.732 175 176 I762 I772 1782 1792180 181 '182 18.3 184 185 190 196 202 208 215 222 2292 238 65 177 179 1.801} 1812 182% 183 184 185 18.6 187 188 189, 9190 191 196% 202i; 208:} 215 222 2298 2375 246 70 1825 184 186 187 188 189 190 191 192 193 9194 195 196 197 203 209 2151 222 2295 237 245 254 75 187; 1895 191 1923151935,; 194% 195% 1968 197i; 199 200 201 202 203% 209% 215§222 229 2365 244% 253 262 80 193 194i; 197 198- 199 4200 201 202% 2032 205 206 207 208.8 210 216 222% 229 236 244 252 2602 270 S5 198 2,00 202 203$ 204$ 20521207 208 209$ 2102: 212 213 214% 216 222% 229. ‘236 243 251 2595 2681}: 278 90 203 205 207% 209 210 211$ 212% 214 215 216i; 218 219 221 222% 22,9 j235§f243 250 258% 267 276 286 95 208 210; 213 214$ 2151 217 218% 219-1221 2228' 224 2251 227 228i; 235 242 249% 257% 265g 2741 284 294 100 213% 216 218i 220 221 222% 2.24 2258227 228% 230 231£l233 :235 2411 249 25% 2,64; 273 282 292 302 In the above table, we have reckoned the outage as per the Carlfste Bill for the first four years, after which Government allowance ceases, although in; estimating cost of keeping in hand, it must be borne in mind that outage, of course, continues. This we have estimated at a gallon for each six months, so that while at the end of the eight-year bonded period the Govern— ment exacts tax on thirty-six gallons, there is probably but twenty-eight gallons actual contents. During the last half'of the bonded period the holder loses not simply the outage, but the tax on the same, say $1.10 on the contents of the package every six months, in all $8.80 in tax alone in four years. This makes the increase in cost so noticeable in our table during the last four years. EXPLANATION. Q. & A. 86. Table showing the cost of carrying Whiskey in Bond for eight years. Based upon original Gauge, calculated at each recurring half year. Interest at seven per cent. per annum compounded. Insurance one per cem‘. per amzum. Storage (zz‘ fiwe‘ cents per barrel per mom‘lz. To t/zis should 56 added State and County Tax, if (my. 0"- ind! m m m m m (/3 m m m w u} m m U} u: m 9 .n :1 .s: .2: .s: x. :1 .2: .s: .r: r: a :2 .c: .x: .n Price 4-3 6-1 4d 4-! 6-! 4d dd # 1H ~64 H d—l d-t ad «I 4-1 G I E 2 2 2 S E S 2 2 E 2 2 2 2 2 2 ”er a' ‘0 2 % E 3, ‘53; Q °3r % 8 3 R R 9%“ 8 ‘8 Cts. Cts. Cts. Cts. Cts. Cts. Cts. Cts. Cts. Cts. Cts. Cts. 1 5 I 627 I 753; I 884 2015 2 I51 2 289 2 431 2 573 2742 2 911 3009 3 267 3453 3 604 3836 4033 1 7 § I 837 2723 2 165 2 308 2456 2 404 2759 2914 3097 3281 3 473 3666 3868 4071 4284: 4498 2 O 2 147 2293 2447 26 2706 2919 3087 32-55 3453 3649 3856 4063 4282 4501 4731 4962 2 2 % 2 407 2 563 2727 2891 3063 3234 3414 3594 3805 4015 4237 4459 4683 4928 5 I 76 5 423 2 5 2 666 2 883 3009 3 I 82 3366 3 54.9 3 704 39§3 4 I 58 4382 4618 4856 5 I 07 5 35,5 5 620 5 884: 45 474': 4993 5253 5516 5792 6069 .6362, ' 665i? 6989 7322 '7675 8031. 8407 8784 9186 9589 7 ‘ 60 6 07 6613 6 40 264 611 58 8 27 8696 109 24 i 67 10/09 10880 II 53 11858 12 62 65 6%” 7153 72 $849 @217 £89 8382 9376 3819 12359 12329 11:02 11707 12311 12749 13289, 70 7347 7693 8o62 8431 8824 9213 9638 10056 10524 10993 1149211996 12531 13067 13640 14213 75 7862 8233 8624 9015 9431 9849 10293 10738 11233 11729 12260 12789 13356 13924 14532 I31“ 80 8387 8773 9184 9:98 [0038 10478 10947 11417 11940 12464 13024 13584 14134 14782 15424 I6066 ’ 85 8907 9313 9747 10-180 10643 11107 11602 12096 12648 13193 13786 14376 15007 15638 16314 16989 .90 9427 9853 10309 10764 11251 11738 12257 12773 13356 13933 14551015170 15833 16497 17207 17913 95 9947 10396 10871 11347 11857 12367 12912 I3458 14062 14663 15316:1593 16658 17353 18098 18842 100 10467 10933 1x431 11931 ”464 I2998 I3568 14138 14770 15402 1603036755 17484 18210 I8989 19769 lll‘ ' 1 -.‘ / r , Q. and A. 87. TABLESHOWING PRICE OF WHISKEY IN BOND WHEN OUTAGE ALONE IS. ADDED TO COST. A11 Charges (Storage, State Tax, Etc.) being paid up to date of Purchase. Outage calculaz‘ea’ on first four years as per Government Allowance. Subseguent four years" outage estimated at one gallon every six 72207211”. Loss of Tax an outage for last four years added to t/ze_ price. m u: ,n - Mama, 5 5 g a '3 E :5 E E f! '5 E :‘3' 5‘3 :‘3 3": g g g g jg g jg E P. g g 2 2 2 2 2 2 2 2 2 2 2 2 2 .. a a a u 2 «- .. "0" 2 o w 2 2 “H" 2 a a“ a . a s; ‘2 2. 2 2 2 2 2 2 5 2 2 """’“’- I L I I l; A L J, L L - L I .L, J, 2-, L I 8 8 K I 50* a a \ ‘o H "‘ H _H N u N 90 m to <1- <1- 5 5 5669 5756 5 324 5893 5964 6037 6111 6187 6266‘ 6346 6 429 6 513 66 , 6689 6718 6875 7 386 7926 85 9 109 9758 10450 I I 190 I 1 952 5 7 é 5948 6017 6088 , 6161 6235 6311 , 6389 E6469 6551 6635 67.21 6809 _ 69 6993 7089' 7 187 V 7707 8257 8841 9461 IO 121 10845 I I 578 I 2384 60 6207 6279 6353 6429 6 506 6 535 6667 6750 6835 6923 7013 7 105 72 7297 7 397 75 8029 8 588 9x82 9812 10484 I 1 2 1 1966 1 2786 7 0 7241 7326 7412 75 7590 7683 7778 7875 7975 807 8683 8289 V 84 8514 8630 8750 9314 9912 10545 1'1 219 I 1935 I 27 I 3517 14393 7 5 7759 7849 7941 8036 8133 8233 8333 8437‘ 8544 8654 8761 8882 90 9122 9247 9375 9957 10574 I I 227 I 1922 I 2661 I 3450 14293 IS 196 80 8276 8372 8471 8571 8675 8780 8839 90 9114’ 9231 9351 9474 96 9730 9863 100 106 I I 235 I 1909 I 2625 I 3 337 I 42 I 5069 1 60 85 8793 8895 90 9107 9217 932.9 9444 9 562 9684 98°8 9935 10086 102 I0338 10479' ’ I 0625 I I 243 I 1897 1 2591 I 3328 I4 I13 I 4950 I 5845 16804 9O 9310 9419 9 529 9643 9759 9878 100 10125 10253 10385 10519. I0658 108 10946 I 1096 I 125‘? I 1886 ‘ I2 59 ' 13273 14031 14839 I 57 I6521 17607 95 9828 9942 10059 1017910301 10427_10556 10687 10823 IO 62 11104 11250» I14. 11554 11712 11875 12529 13221 13955 I 34 I 65 16450 17397 18411 100 I0345 1046510533i10714 10843 mg76 11111 11250 11392lu533 11688 11842 120 12162 12329 1-25 13171 13882 146% 15437 16290 172 18172 19214 1K] Q. & A. 88. Table showing Cost of carrying Tax=paid Whiskies—Floor Stocks. Loss by evaporation one gallon for each six months. Interest at seven per cent. compounded annually. Insurance one per cent. per annum. Sz‘omge at five cents per barrel per month. ‘ The following Calculations. based on forty gallons to a barrel. Original 8’ $3 E 5 .63 E 5% £4 5 5‘1 .53 E 2‘? 9% E 8 Price2 2 22 2 2 2-22 22 2 222 ‘2‘ Pereal- 1» 2 22 :4 3 8 2 ‘4 s; 8 8 8 42 :3 8 8 Cts. Cts. Cts. Cts. Cts Cts cts Cts Cts. Cts Cts CtS- Ctsh C16 C15- Cts. Cts 125 134 144 154 165 178 191 205 220 237 256 276 298 322 348 377 409 130 139 149 160 172 185 198 213 229 246 265 286 309 334 36I 392 425 135 145 155 166 178 191 205 221 I237 255 275 297 320 347 375 406 440 140 150 161 172 185 198 212 228 245 264 284 307 331 358 387 49 454 145 155 166 I78 191. 205 2205 2371125432274 295 318 343 371 401 434 471 150 161 172 185 _.198 2,12 228 245 263 3283 304 329 354 383 414 449 486 155 166 178 191 204 219 235 253 271' 292 314 339 366 395 427 463 502 160 171 183 197 211 226 ,242 260 280 301 324 350 377 408 440 477 517 165 177 189 203 217 233 250 268 288 310 334 360 388 420 454 492 533 170 182 195 209 224 240 257 276 297 319 344 371 400 432 467 506 548 175 187 201 215 230 247 260 284 305 329 353 381 411 444 480 520 563 180 193 206 221 237 254 272 292 314 338 363 392 422 45 493 534 579 185 198 212 227 243 261 279 300 322 347 373 402 434 469 506 549 594 190 203 218 233 250 268 287 308 331 356 383 413 445 48I 519 563 10 195 209 223 239 256 275 294 316 339 365 393 423 456 493 533 577 625 200 >214 229 245‘ 263 282 302 324 348 374 402 434 468 505 546 59I 64I 205 219 235 251 269 .288 309 332 356 383 412 444 479 518 559 4606 656 210 225 240 257 .275 295 317 340. 365 392 422 455 490 530 572 620 671 215 230 246 264 282 302 324 348 373 402 432 466 502 542 585 634 687 220 235 252 270 288 309 331 .356 382 411 442 476 513 554 599 648 702 225 241 257 276 295 316 339 364 390 420 451 487 524 566 612 663 718 230 246 263 282 301 323 346 372 399 429 461' 497 536 579 625 677 733 235 251 269 288 308 330 354 380 407 438 471 508 547 591 638 69I 749 240 257 274 294. 314 337 361 387 416 447 481 518 558 603 651 705 764 245 262 280 300 321 344 368 395 424 456 491 529 570 615 665 720 779 2550 267 286 306 327 351 376 403 433 465 500 539 581 628 678 734 795 265. 273 291 312 334 358 383 411 441 475 510 550 592 640 691 748 810 260 278 297 318 340 365 391 419 450 484 520 560 604 652 704 762 826 265 283 303 324 347 372; 398 427 458 493 530 571 615 664 717 777 841 270 289 309 330 353 379 405 435 467 502 540 581 626 676 730 791 856 275 294 314 336 360 386 413 443 475 511 549 592 638 689 744 805 872 280 299 320 342 366 392 420 451 484 520 559 603 649 701 757 819 887 285 305 326 348 373 399‘ 428 459 492 529 569 613 660 713 770 834 903 290 310 331 355 379 406 435 467 501 538 579 624 672 725 783 848 918 295 315 337 361 386 413 442 475 509 548 589 634 683 738 796 862 934 300 321 343 367 392 420 450 483 518 567 598 645 694 750 809 876 949 Q. &A. 90. Table showing cost of carrying Whiskey in Bond, including Outage. ' On 'a basis of forty=five gallons per barrel. Outage for the first fouryears based uzfion tlze Carlz'sle Bill Allowance, after which Outage, calculaz‘ed at one gallon for each six months, and the Tax loss of $1.10 for each succeeding six months added thereto. Interest at seven per cent. per annum compounded. Insurance one per cent. per annum._ Storage at five cents per barrel per month. To this should be added Slate and County Tax, zfany. . . ' m ' w m m U3 J1 w Original 3 .3 3 n ."u’ 3 3 E 4:: 3 .x: A: 5 g :1 Price +2 42 a +4 4-0 ‘4 4-0 +4 u +1 +4 42-: 2 4.3 2 2 2 2 E 2 S 2 2 2 2 2 E W Gal- «2 a e a 8, “3, e a 5*, 8 8 ‘R c?! 8 ‘3 Cts. Cts. Cts. Cts. Cts. Cts. Cts. Cts. CtS. Cts. Cts. Cts. 15 I702 I 01 2094 2296 2 €16 2 47 2 97 217 841 O2 215 72 6791 7663 8611 628 1 7% 1974 2?94 2406 2629 2871 3:25 3202 $643 2297 2389 £736 6230 7390 8306 9303 18372 2 0 2246 2487 2718 2962 3226 3504 3805 4068 4751 5474 6256 7087 7988 8949 9994 I I 1 14 2 2 % 2519 2779 3003 3294 3508 3881 4201 4493 5206 5961 6778 7646 8587 9592 10686 I 1859 2 5 2791 3072 3342 3626 3934 4259 4613 4918 5661 6447 7299 8203 9 I86 10234 I I377 I 2602 2 7 § 3063 3365 3654 3958 4 289 4637 5017 5343 6 I 16 6934 7802 8761 9785 I 0877 I 2069 I 3346 30 3335 3658 3966 4209 4643 5015 5421 5769 6571 7402 8341 9319 10384 1 1502 I 2761 14049 3 2312 3607 3951 4278 4622 4998 5393 5825 6194 7025 7906 8862 9877 10983 I 2 163 I 3452 I 4834 35 3879 4243 4590 4954 5352 5707 6228 6618 7408 8392 9382 10435 I 1581 I 2804 14142 15576 3 7 § 4151 4536 4902 5287 5707 6 149 6632 7044 .7935 8878 9904 10993 I 2 181 I 3448 14835 I 6321 40 4423 4829 5215 5618 6061 6526 7036 7469 8389 9365 10424 I I 551 12779 124009 15526 17064 4: 2% 4695 5 I22 5 526 5951 6415 69°5 7404 7894 8845 9851 10946 I 2 109 13379 14733 16218 I 7808 45 4967 5414 5838 6253 6707 7281 7844 8319 9299 10337 I I 466 I 2666 I 3978 I 5376 I 6909 I 8552 " 7606 8247 8744 9754 10823 1 1987 13225 14577 16019 17601 19296 50 5512 60 6462 6948 7479 8038 8651 9107 10209 1 1309 12508 13782 15x76 16661 18292 20004 5 2% 5784 6293 6774 7208 7833 8416 9055 9595 10664 I I 796 I 3029 I 4304 I 5 774 I 7304 I 8984 20783 5 5 6056 6586 7086 7612 8 183 8794 9459 10020 I I 118 I 2282 13550 14898 I 6373 I 7946 19675 2 1527 5 7% 6328 6878 398 7944 8542 9 I72 9863 10445 1 I 573 1 2768 14071 I 5456 16972 18589 20367 22207 60 66 7171 7701 8276 8896 9505 10266 10807 [2623 13254 14592 160713 17571 19232 21057 23013 65 7144 7757 8334 8941 9605 10306 I 1074 I 1722 12937 14227 15633 17133 18772 20521 22445 24504 7 0 7688 8342 8958 9605 10314 I 1061 I I 882 I 2571 I 3847 I 5 I99 I 6676 18245 I 9967 2 1803 23824 25939 75 8233 8928 9582 10207 11024 11817 12689 13421 14757 161-71 17718 19361 21164 23088 25206 27476 80 8777 9513 102°6 10934 1 I732 12573 13497 14272 15666 17144 18706 20477 22362 24373 26589 28963 85 9321 10099 10803 I 1599 12441 13329 14304 15122 16576 18115 19801 21593 23506 25658 27971 30451 9 O 9865 10684 I I 454 I 2263 I 3 I50 I 4085 I 5 1 12 I 5972 I 7486 19088 20844 22709 24758 26944 29355 3 I 938 95 10409 I I 270 I 2078 I 2927 13859 14841 I 5902 I 6802 18395 20006 2 1835 2 3824 .25956 28203 307 38 33425 100 10953 I 1855 12702 13592 14568 15596 16727 176721 19305 2 1033 22927 24904 27154 29515 32 121 34913 To illustrate how we arrived at the results given in the above table, let us suppose, for instance, that it iS desired to ascertain cost of carrying for four years—the original price being 25 cents per gallon. We first multiply the 25 cents by the original number of gallons assumed at 45. which gives $11.25. To this sum we add 7 per cent. for interest and I per cent. for insurance or 8 per cent. for both per annum, which for 4 years compounded amounts to $4.05, which added to $II.25 brings $15.30. The storage for 48 months at 5 cents per barrel per month gives $2.40, which added to $15.30 gives $I7.7o. Divide this sum by 36, the contents in gallons assumed by Government allowance gives 49.18 cents, the figure in the table. After 4 years in bond we add to cost I gallon outage for each 6 months and loss on tax of $1.10 for said outage, and then divide by the number of gallons assumed. ‘— 109 —-_ Q. What is Floor Stock? A. Floor Stock is taX paid or Free Whiskey carried by the Wholesale houses in stock in their stores, also all Whiskies owned by the Wholesalers that are tax paid and stored in the public Warehouses ; in fact, Whiskies that are taX paid come under the head of Floor Stock. Q. 91. What is the Carlisle Allowance Bill? CARLISLE BILL. The maximum allowance for each of the periods named in said section 50, in the case of a cask or package of 40 or more wine gallons capacity, may be stated in tabular form as follows: Not to exceed I proof gallon for 2 months or part thereof. Not to exceed 1% proof gallons for more than 2 months and not more than 4 months. Not to exceed 2 proof gallons for more’than 4 months and not more than 6 months. ' Not to exceed 2% proof gallons for more than 6 months and not more than 8 months. Not to exceed 3 proof gallons for more than 8 months and not more than to months. Not to exceed 3% proof gallons for more than 10 months and not more than 12 months. —-110—— Not to exceed 4 proof gallons for more than » I2 months and not more than I 5 months. Not to exceed 4% proof gallons for more than 15 months and not more than 18 months. Not to exceed 5 proof gallons for more than 18 months and not more than 21 months. Not to exceed ' 5% proof gallons for more than 21 months and not more than 24 months. Not to exceed 6 proof gallons for more than 24 months and not more than 27 months. Not to exceed 6% proof gallons for more than 27 months and not more than 30 months. Not to exceed 7 proof gallons for more than 30 months and not more than 33 months. N 0t to exceed 7% proof gallons for more than 33 months and not more than 36 months. Not to exceed 8 proof gallons for more than 36 months and not more than 40 months. Not to exceed 8% proof gallons for more than 40 months and not more than 44 months. Not to exceed 9 proof gallons for more than 44 months and not more than 48 months. The loss to be allowed 011 casks or packages of less than 40 wine gallons capacity and not less than 20 wine gallons capacity must not exceed one—half the amount allowed on casks or packages of less capacity than 20 wine gallons. . ‘ ~111— It Will be seen that Where the 10'ss of spirits While in warehouse does not exceed the statute limit, the taX is to be collected on ' the proof gallons contents, as shown by the Ie—gauge. , . Where the loss exceeds the statute limit, the tax Will be collected on the number of proof gallons contents, as shown on the original gauge, 1eSs only the loss allowed by law. EXAMPLES. I. A package, the original contents of Which were 50 Wine gallons, 50 proof gallons, and 50 taxable gallons, when regauged, after remaining in warehouse 35 months, is found to contain 45 Wine gallons. and 45 proof gallons. The taxable gallons in this case are 45, and the taX-paid stamp will represent 45 gallons. 2. A package, the original contents of Which werethe same as the f0reg0ing, re- maining in warehouse the same length of time, is found upon regauge to contain only 40 Wine and 40.40 proof gallons” The max— imum allowance in this case is 7.50 proof . gallons. Deducting this amount from the ioriginal proof gallons leaves 42.50 proof gallons and 42. 5 taxable gallons. —112— 3. A package, original contents and period in warehouse same as foregoing, is found on regauge to contain 46 Wine gallons, 45.08 proof gallons. The taxable gallons contents are'46. 4. A package, original contents 45 Wine gallons, 45.45 proof gallons, 45.4 taxable gallons, upon regauge, after remaining in warehouse 30 months, is found to contain 37 Wine gallons, 37.37 proof gallons ; the loss in this case being excessive, the loss allowed by law (7 gallons) being deducted from the original proof gallons contents. gives 38.45 . proof gallons, or 38.4 gallons on Which the tax is to be paid. 5. A package of 38 gallons capacity, con— taining originally 52.50 proof gallons, When regauged, after remaining in warehouse 3 months, is found to contain 5I.43 proof gal- lons.‘ The statute permits an allowance of only 0.75 of a proof gallon for the loss in this case,_as the capacity of the cask is less than 40 Wine gallons; therefore, the tax should be paid on 51.75 proof gallons, the taxable gal- lons being 51.7. It will be observed that in cases Where the - loss exceeds the statute limit, the proof gallons upon Which taX is due may be ascertained by ——113— deducting the maximum allowance from the actual loss and adding the remainder t0 the present proof gallons contents. Thus, re— ferring t0 example N0. 2, above, 9.60—7. 50 = I 2.10; 2.Io+ 4040:4250. To illustrate how we arrive at the results given in the above table, let us suppose, for instance, that it is desired to ascertain cost of carrying for 4 years, the original price being 25 cents per gallon. We first multiply the 25 cents by the original number of gallons (assumed 45), Which gives $11.25. Tothis sum we add 7 per cent. for interest and I per cent for insurance, or 8 per cent. for both per annum, which for four years compounded amounts to $4.05, which added to $11.25 brings $15.30. The storage for 48 months, at . 5 cents per barrel per month, gives $2.40, which-added to $15.30 gives $17.70, divide this sum by 36, the contents in gallons as- sumed by Government allowance gives $49. 18, the figure in the table. After 4 years. in bond we add to cost one gallon outage for ~ each 6 months and loss on tax of $1.10 for _ said outage, and then divide by the number of gallons assumed. Q. 92. What is the amount of Kentucky whiskey manufactured each year, and what is 8 . ——114— I the demand of the tradefor Kentucky Whis- key? , i i _ ' A. ’For nearly a year Eastern financiers have had under consideration the amalgama- . ti0n 0f the Kentucky distilleries; _ The plan embraced control of 70 Concerns, Which 'pro- duced, subétantially all‘ of the Whiskey made in that State; For several years the bourbon Whiskey business has been utterly demoral- ized.‘ ' In anticipation of. the increase in the tax in 1894 to $1.10 per gallon, there was a vast amount of overproduction. Over 40,- 000,000 gallons of Whiskey were manufac- tured in that Year, and over 150 distilleries were in operation. The normal annual de- mands 0f the trade for Kentucky Whiskies are only from 18,000,000 to 20,000,000 gal- lons. During the last five years nearly 100 ‘Kentueky distilleries have been shut up or retired from business ;\ large numbers of them became insolvent. Now oiver 80,000,000 gal— lons of Kentucky Whiskey is in bond: With the taX' ‘unpaid. The price of Kentucky "Whiskey made in 1894 is less nOW than in 31894, ”so that the distiller loses his interest, storage charges, insurance, and the amount of eV‘aporation,'in addition to 'the reduction in price. A ——115-— ' ' Q. 93. -Is the demand of the trade greater or. less than the output, and what is the difference? KENTUCKY WHISKEY TO BE CURTAILED. Kentucky distillers are about to enter into an agreement whereby the whiskey output of the. State will be limited to 17,500,000ga1- Ions per year. Distiller J. B. Thompson, of L0uisvi11e,,and.T. M. Gilmore, 0f Bonfort’s Wine and Spirit Circular, have been devoting their time to perfecting a plan by Which such a contract can be entered into successfully. Each distiller is to enter into a contract, under which he sells his entire output, less a certain reservation, for the next five years, at a very low figure per gallon, the. presumption being that he Will produce only the amount reserved. Should he produce more, however, he must sell it at the price named in the 'con-_ tract, Which is far below the cost of produc— tion, or else pay liquidating damages in the sum of $10 per barrel. The‘number of bar- rels with each distiller reserves is to be arbi- trary, With Thompson & Gilmore, and no distiller is to know how-much any Other ’ distiller is to make. The only. thing that he ~116— Will know is that the entire production of the _ State is not to exceed 17,000,000 gallons. The contract has not been made public, but it has been examined by several leading lawyers, all of Which declare that 'it Will stand the test of the courts. Mr. Gilmore has canvassed the Louisville distillers and all but two have been in favor of the plan. These two he is con— fident 0f winning over in_the end. It is in— tended to see all the Louisville distillers first, then those with offices in Cincinnati, and finally, if all, these enter the agreement, to canvass the State at large. LIQUOR CONCESSION TO TUPPER. A press dispatch from Ottawa, Ont., says: “While'a number of men have been here for weeks trying to obtain permits for taking whis- key to the Yukon, Sir Charles Tupper is'said to have go ahead of all of them and obtained for the Klondike Mining Trading and Trans- portation Company a permit for 50,000 gal- lons from the British Columbia Government. ' The goods Will be taken to the northern boundary of the Province and shipped in from there as purchasers see fit. It is asserted that the Company Will make several hundred thousand dollars by the venture.” ' —'117 — NOTICE. Should you at any time desire to purchase any of the instruments mentiongd in my book, such as gauging rod, wantage rod, hydrome- ter, cup and stems, gaugers’ manual, etc. I Will furnish them to you at cost price. In connection With my book, I also manu— facture a full line'of Essential Oils, Bead‘ Oil, Sugar Color, and all flavors used in the liquor business, Which I can furnish to you on application. Address : , GEO. C. WILKIJIHMS, 2230 Howard Street, ST. LOUIS, MO. W /, MW/zfii/fl‘z . 512% ///////////f% €/ , ‘in \ ‘ . x\\ ‘ W \ 1* .‘ \ \\:\\§\ ‘ \\\§x\§\\\\:\ \ x \ ‘\ \ \\ \ \1 \ ~\\\\ \.\\\A\ \\ \