Am.  Jour.  Pharm. 
July,  1919. 
Editorial. 
413 
General  Instructions. 
All  inquiries  relating  to  the  methods  of  shipping  wines  or  spirits 
in  filling  non-beverage  orders  should  be  made  to  the  local  repre- 
sentative of  the  United  States  Railroad  Administration. 
The  Department  of  Justice  has  exclusive  jurisdiction  to  enforce 
the  prohibition  provisions  of  the  Act  of  November  21,  191 8  (War 
Prohibition  Law).  Accordingly  it  should  be  suggested  to  all  per- 
sons making  inquiry  as  to  the  prohibition  provisions  of  the  Act  that 
they  address  either  the  Attorney  General  or  the  local  United  States 
Attorney.  Similarly,  when  internal  revenue  officers  become  aware 
of  apparent  violations  of  the  prohibition  provisions  of  the  Act,  they 
should  report  such  facts  as  come  to  their  attention  to  the  local 
officers  of  the  Department  of  Justice.  They  will  cooperate  with  the 
Department  of  Justice  agents  if  such  cooperation  is  requested. 
The  regulations  and  instructions  regarding  the  use  of  non-bev- 
erage spirits  and  alcohol  for  purposes  other  than  those  specifically 
dealt  with  herein  will  continue  in  effect. 
Where  there  is  evidence  that  wine  or  liquor  obtained  actually  or 
.ostensibly  for  sacramental,  medicinal,  or  non-beverage  purposes  has 
been  used  for  beverage  purposes  it  shall  be  reported  to  the  Commis- 
sioner for  assertion  of  additional  tax  liability,  and  to  the  United 
States  Attorney  for  prosecution  under  the  Internal  Revenue  laws. 
So  long  as  the  taxes  on  alcoholic  liquor  and  on  occupations  con- 
nected with  the  production  and  sale  of  alcoholic  beverages  remain 
in  force  they  must  be  enforced.  The  Attorney  General  has  advised 
this  Department  that  the  fact  that  an  occupation  or  the  production 
or  sale  of  a  beverage  is  prohibited  does  not  relieve  those  engaged  in 
such  occupation  of  producing  or  selling  the  beverage  from  tax  liabil- 
ity. It  must,  however,  be  clearly  understood  that  payment  of  tax 
in  no  way  conveys  any  right  to  act  contrary  to  or  to  be  exempt  from 
liabilities  imposed  by  the  prohibition  legislation.  The  result  of  the 
statutes  imposing  the  taxes  and  prohibiting  the  traffic  is  that  the 
same  person  may  incur  liability  to  tax  and  at  the  same  time  be  liable 
to  prosecution  under  the  prohibition  laws. 
Daniel  C.  Roper, 
Commissioner  of  Internal  Revenue. 
Approved  : 
Carter  Glass, 
Secretary  of  the  Treasury. 
