.August 10, 1872.] 
THE PHARMACEUTICAL JOURNAL AND TRANSACTIONS. 
109 
|]Ijaniwccutial $ounraI. 
-♦-- 
SATURDAY AUGUST 10, 1S72. 
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PERFUMED SPIRIT. 
We have recently liacl for inspection a few sam¬ 
ples of spirits of wine which were denominated by 
the vendor “ perfumed spirit,” but which in reality 
contained no flavouring matter at all. The price at 
which this spirit was sold was very low, and the 
low price, coupled with the evident misrepresentation 
as to the character of the spirit, led us to entertain 
a suspicion that something was wrong. A short 
time after our examination of the spirit, we were 
informed that a quantity of spirits of a like kind 
had been seized in Scotland by the Inland Revenue 
officers, on the ground that it was ordinary spirits 
of vine sent out without permit or certificate, and we 
now find other seizures have been made in London 
or a similar evasion of the law. 
For the information of our numerous readers we 
have-been anxious to obtain a knowledge of the real 
facts of this interesting case, and inquiries have 
been set on foot to discover how such spirit could 
be sent into consumption in large quantities without 
being accompanied by the usual official documents to 
show that it had actually been sent from a licensed 
dealer, and that the full duty of excise or customs 
had been paid upon it. We have been told that 
this spirit was formerly perfumed spirit imported at 
the time when the duty upon such spirit was fourteen 
shillings a gallon, and that as the quantity of alco¬ 
hol actually present was sufficient to render it liable 
to duty at the rate of nearly seventeen shillings 
a gallon, the difference between these rates 
afforded an ample margin of profit to admit not only 
of the spirit being purified, but also sold below the 
ordinary market price. We were also informed that 
there was no necessity to issue a certificate to accom- 
j>any it, as the Customs never issued such a docu¬ 
ment with perfumed spirit. To business men, not 
acquainted with some of our laws regulating the 
importation of goods liable to duty, it will seem in¬ 
credible that there should ever have been such a 
difference between the Excise and Customs duty 
• on such spirit, but it is nevertheless true that up to 
1870 all perfumed spirits which is usually imported 
• at a strength of 05 ° over proof, was charged at the 
.rate of fourteen shillings per bulk gallon, whilst 
spirit made in this country of the same strength 
was charged sixteen shillings and sixpence. The 
home manufacturer was consequently placed 
at a great disadvantage, and we have known 
cases where spirit was actually exported from this 
country to the Continent to be perfumed, and then 
brought back again for the simple purpose of being 
charged with duty at the lower rate, because it was 
foreign perfumed spirit. Such a state of things was 
intolerable to the home manufacturer, but as he 
could state his grievance in figures as well as words 
by showing how the intelligent foreigners got the 
advantage over him, lie obtained redress; and the 
Customs now charge duty on perfumed spirit at the 
same rate as on plain spirit of home manufacture, 
but with perfumed spirit they do not issue a certifi¬ 
cate to show it has paid duty, as it is considered un¬ 
fit for use as a beverage. Unfortunately, however, 
there is no standard as to the constitution of per¬ 
fumed spirit, and consequently no strong fine of 
demarcation can be drawn between perfumed and 
plain spirit. 
Now the case under consideration affords distinct 
proof that the present system of sending into con¬ 
sumption perfumed spirit without certificate is un¬ 
sound, because as soon as the spirit is delivered 
from the Custom House it comes under the surveil¬ 
lance of the Excise, and if it be not distinctly per¬ 
fumed spirit, it is seized as illicit, whilst if accom¬ 
panied by certificate it is not liable to seizure. In 
the present instance the persons who have purchased 
the so-called perfumed spirit are made to suffer 
meat inconvenience and loss; for although on satis- 
O 
factory proof being given that the spirit seized has 
actually paid duty, it will doubtless be restored, still 
full proof will have to be supplied by the persons 
from whom the goods were seized, which in this case 
may be very difficult, as the spirit has not only 
passed through several hands, but there is also 
reason to believe that some of it, at least, is illicit 
spirit manufactured in London. If this be proved, 
the whole is liable to forfeiture. 
W hils t such a large national income is required 
the spirit duty must be protected very strictly, and 
we do not object to necessary regulations. But in a 
case like the present we have an illustration ot how 
wrong may be inflicted on innocent people, and we 
consider it our duty to direct public attention to the 
subject, in the hope that the Customs authorities 
may alter their present practice and issue certificates 
to accompany both plain and perfumed spirit. By 
so doing another obstacle will be put in the way of 
the illicit distiller getting rid of his spirit, and at the 
same time the honest and inexperienced trader v ill 
be protected. 
Whether the spirit has ever been perfumed spirit 
it is difficult to say ; but from information obtained 
in the course of this investigation, there is reason 
to believe that much of this spirit has been manu- 
