United States v. Standard Brewery

ROSE, District Judge.

According to the dictionary, beer is an alcoholic beverage resulting, from the fermentation of cereals or *487other starchy substances. To be beer, it must contain alcohol. If it contains so little that nobody wants it because of the alcohol in it, it is not beer from any practical standpoint. The Internal Revenue Department, years ago, had to deal with this question. The statute taxed all fermented liquors. When was a liquor fermented? The department answered that fermentation had not taken place enough, to make it within the taxing meaning of the words “a fermented…