Under the law of September 8,1916, a tax is laid upon all wines according to the following schedule: On . wines containing not more than 14 percent of absolute alcohol four cents per wine gallon, the percentum of alcohol taxable to be reckoned by volume and not by weight; on wines containing more than 14 percent and not exceeding 21 percent of absolute alcohol 10 cents per wine gallon; on wines containing more than 21 percent and not exceeding 24 percent of absolute alcohol 25 cents per gallon. Under this law when so-called wines contain more than 24 percent of absolute alcohol by volume they shall be classed as distilled spirits. In other words, a wine which itself is adulterated may be fortified with a spirit of wine or brandy which itself is adulterated until the alcoholic content is increased to 24 percent and still be called a wine and pay a tax of only 25 cents per gallon. The moment an additional amount of alcohol is placed in the wine, say making it 25 percent of alcohol, it becomes a distilled spirit and pays a tax of $1.10 a gallon. It is evident, therefore, that the only difference between a wine and a distilled spirit in this case is that which is produced by legislative act. It is true that it is provided that the use of wine spirits for the fortification of sweet wines shall be under the immediate supervision of an officer of the Internal Revenue. The impossibility of complete supervision is easily recognized.

Under the Act of October 3.1917, the above taxes are doubled.