United States v. J. D. Iler Brewing Co.
Court of Appeals for the Eighth Circuit
In Error to the Circuit Court of the United States for the Western District of Missouri. Schedule B of the act of Congress of June 13, 1898 (30 Stat. 462), provides as follows: “For and upon every packet, box, bottle, pot, or phial, or other inclosure containing any pills, powders, tinctures, troches or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters (except natural spring waters and carbonated natural…
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In Error to the Circuit Court of the United States for the Western District of Missouri. Schedule B of the act of Congress of June 13, 1898 (30 Stat. 462), provides as follows: “For and upon every packet, box, bottle, pot, or phial, or other inclosure containing any pills, powders, tinctures, troches or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters (except natural spring waters and carbonated natural spring waters), essences, spirits, oils, and all medicinal preparations or compositions whatsoever, made and sold, or…
1Opinion of the CourtCaldwell, Circuit Judge
It appears the article which the plaintiff put up in bottles and labeled “J. D. Iler’s Rochester Tonic, Kansas City, Mo. U. S. A.,” and which it put on the market and sold as and for a tonic, was “a mild form of beer” containing “about two per cent, of alcohol,” and that the plaintiff paid the revenue tax of $2 per barrel on the same as beer before it was bottled. The contention of the plaintiff is that this article is not a tonic within the meaning of Schedule B of section 30, above quoted, and for that reason is not liable to the stamp tax on tonics imposed by that section.
Schedule B of…
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