)s 



THE ALCOHOL INDUSTRY OF THE PHILIPPINE ISLANDS.' 



PART I. 



A STUDY OF SOME PALMS OF COMMERCIAL IMPORTANCE WITH 

 SPECIAL REFERENCE TO THE SAPS AND THEIR USES. 



By H. D. GiBBS. 

 ( From the Laboratory of Organic Chemistry, Bureau of Science, Manila, P. I. ) 



CONTENTS. 

 —Introduction. 

 The Nipa Palm. 

 The Coconut Palm. 

 The Bum Palm. 

 The Sugab Palm. 

 The Occubeence of Mannitol in Palm Saps. 



INTRODUCTION. 



Prior to the passage of the present Internal Eevenue Law ^ there 

 was no way of arriving at even an approximate estimate of the amount 

 of alcoholic beverages manufactured and consumed in the Philippine 

 Islands for the reason that the law repealed by the present Act imposed 

 a tax on the capacity of stills rather than upon their production. It was 

 confidently asserted by distillers and others that the annual normal con- 



' This article is concluded in the next issue of This Journal, Sec. A (1911), 

 6, No. 3. 



= Philippine Commission Act No. 1189 was made effective August 1, 1904. 

 From August 1, 1904, to April 30, 1905, crude spirits were taxed at the rate 

 of 10 centavos per proof liter if intended for industrial purposes, 20 centavos, 

 if intended for consumption as beverages, and 30 centavos, if rectified and sold 

 as manufactured liquor. These provisions of the law were amended by Act No. 

 1338, effective May 1, 1905, which fixed the tax on crude and rectified spirits 

 and manufactured liquors at the same rate, 20 centavos per proof liter. Act 

 No. 1940 increased the tax on distilled spirits from 20 to 25 centavos per proof 

 liter effective after January 1, 1910. 



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