ALCOHOL 39 
thus its price is phenomenally high. By 
the use of tax-free alcohol for making 
ether, this price would be proportionally 
reduced, and in some countries the law 
permits the use of alcohol denatured by 
wu special formula for this purpose. The 
denaturation of alcohol by the general 
process prescribed by the Commissioner 
of Internal Revenue (a) may unfit it for 
the manufacture of ether, even if such 
use were deemed admissible under the 
new law (6) and the regulations made in 
conformity therewith. 
Imitation Silk 
The substance which is known as imi- 
tation silk is really a production from 
cotton or other cellulose material which, 
in its finished state, resembles silk some- 
what in luster. It is not silk, and hence 
not even artificial silk. It is a textile 
product which has the promise of a suc- 
cessful future and is therefore of interest 
not only to the manufacturer and the 
consumer but to the farmer who produces 
the cellulose. Imitation silk is in a meas- 
ure the same substance as smokeless 
powder, except that after it is made the 
nitrogenous constituents are removed, so 
as to restore the finished product again 
to the condition of ordinary cotton, devoid 
of explosive properties. In the making 
of imitation silk a partial nitrification of 
the cotton is accomplished in much the 
same manner as in making smokeless 
powder. The partially nitrated cotton is 
then reduced to a paste by solution in 
alcohol, ether, or other solvent, and in 
this condition is forced through small ori- 
fices, producing fine fibers of a silky 
luster. After these are produced the oxid 
of nitrogen is removed from them by a 
chemical process which does not interfere 
with their lustrous appearance. These 
fibers are then spun and woven as ordi- 
aThe formula for completely denaturing al- 
cohol given by the regulations of the United 
States Internal Revenue is as follows. To 100 
parts of ethyl aleohol add 10 parts of approved 
methyl aleohol and one-half of 1 part of ap- 
proved benzin Formulas for special denatur- 
ants for specific purposes are to be submitted 
by manufacturers to the Commissioner of In- 
ternal Revenue, who will announce from time 
to time what formulas may be used in the 
several classes of industries. 
vb For the text of the law permitting the use 
of denatured alcohol, tax-free, for industrial 
purposes, see p. 28. 
nary silk or cotton, producing fabrics 
which resemble in luster the natural silk. 
The utilization of tax-free alcohol would 
be a great stimulus to the advancement 
of industries of this class. 
Artificial Vinegar 
Dilute alcohol, commonly known as low 
Wines, can be utilized for the manufac- 
ture of vinegar. For this purpose the 
dilute alcohol is made to pass over the 
fresh shavings of beech wood. These 
beech shavings furnish the organisms 
which oxidize the alcohol into acetic acid, 
and after passing through a series of vats 
containing these shavings the alcohol is 
converted into a dilute solution of acetic 
acid. During the process there is a con- 
siderable loss of alcohol by evaporation. 
It is estimated that only about 70 per 
cent of alcohol is finally recovered as vin- 
egar. This material ought not to be 
called vinegar, as it is acetic acid pure 
and simple. It is colored and treated so 
as to resemble vinegar made from cider 
or Wine or malt, and to this extent be- 
comes an adulteration. This industry 
may be mentioned as one that would be 
promoted by the use of tax-free alcohol, 
although it deserves little if any encour- 
agement. Section 59 of the Regulations 
concerning denatured alcohol, however, es- 
pecially names “manufacturers of vinegar 
py the vaporizing process’ among the 
classes of persons who may not store de 
natured alcohol on their premises or 
make use of it. 
Flavoring Extracts 
The flavoring extracts of commerce are 
made largely with alcohol as a solvent. 
This should be the purest possible alcohol, 
and since it can not possibly be denatured 
and still remain potable and attractive, 
the law would probably not apply under 
conditions of this kind. 
Use of Undenatured Aleohol Free of Tax 
Under laws other than the denatured al- 
cohol law, alcohol may be withdrawn from 
the distillery warehouse free of tax for 
certain purposes. Among these may be 
mentioned its use by the United States 
Government, its use for scientific pur- 
poses under certain conditions, and its 
