1908 The World's Drinks and How to Miw Them by Hon Wm Boothby (1st edition)

103

USEFUL FORMULAS.

·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