The manufacture and sale of beer is strictly controlled by the Bureau of Internal Revenue of the Treasury Department. Beers are made under a license, and also each package of manufactured beer pays a special stamp tax. Dealers in beer also pay special tax privileges, so that the manufacture and sale of beer are under strict federal control. Beer is sold in two forms: first, draft beer, drawn directly from the wood, as it comes from the brewery; and second, bottled beer, usually pasteurized, in which condition the beer will keep for a long period without any injurious fermentation. In so far as flavor and taste are concerned the draft beers are, as a rule, much superior to the bottled beers. Both draft beers and bottled beers, following the taste of the people of our country for ice-cold drinks, are sold at or near the freezing temperature, much to the detriment of their quality and much to the injury of the stomachs into which these cold beverages are poured.