103 / 154
USEFUL FORMULAS.
103
·DECANTING.
463
When decanting any wine or liquor, great care should be observed in
preventing any sediment from entering the decanter. A good plan
is
to filter
through filtering paper or fine cambric and not to drain too closely.
Note- A little cotton batting loosely stuffed into the neck of a funnel
is a splendid substitute for filtering paper.
DUTIES ON FOREIGN WINES, LIQUORS, ETC.
464
SPIBITS.
Rate.
Anhydrous alcohol, per gallon . ·... . ..................... $2 25
Brandy and spirits, distilled; per gallon. . . . . . . . . . . . . . . . . . 2 25
E ach and every gauge or wine gallon of measurement shall be counteu as
at least one proof gallon, and the standard for determining the proof of brandy
and other spirits or liquors of any kind imported shall be the same as that
which is defined in the laws relating to internal revenue; but any brandy or
other spirituous liquors, imported in casks of less capacity than fourteen gallons,
shall be forfeited to the United States; provided, that it shall be lawful for
the Secretary of the Treasm·y, in his discretion, to authorize the ascertainment
of the proof of wines, cordials or other liquors, by distillatiou or otherwise, in
case where it is impracticable to ascertain such proof by the means prescribed
by
exi~ping
law or regulations.
On all compounds or preparations of which distilled spirits are a component
pa rt of chief value, not specially provided for in this Act, there shall be levied
a duty of not less than that imposed upon distilled spirits.
Cordials, liquors, arrack, absinthe, kirschwasser, ratifia, and other spirituous
beverages or bitte!s of all kinds containing spirits, per gallon, rate $2.50.
No lower rate or a mount of duty shall be levied, collected and paid on
brandy, spirits and other spirituous beverages than that fixed by law for the
description of first proof; but it shall be increased in proportion for any greater
strength than the strength of the first proof; and all imitations of brandy or
spirits or wines imported by any names whatever shall be subject to the highest
rate of duty provided for the genuine articles respectively intended to be repre–
sented, and in no case less than $1.50 per gallon.
Bay rum or bay water ·of first proof in proportion for any greater
Rate.
strength than first proof, per gallon .. . . . . . .. ..... .. ... . ..... ... . .. .
$1
50