Transportation of liquors, under national prohibition act........ persons or property on ferryboats, taxation, Treasurer of United States, retention of enemy property while Treasury, decision relating to floor tax on vermuth.. Page. 419 350 63 tion of date of loss of naval vessels.... regulations, interpretation of phrase "in transfer of registered Liberty loan bonds 12 87, 464, 465, 536 497 validity of regulations affecting taxation of nonresident aliens... Treasury regulations, interpretation of phrase "in the line of duty". validity, taxation of nonresident aliens.. Treasury, Secretary of, authority to make loans to railroads to pay maturing obligations, etc..... provide hospital and sani- 12 497 191 Trucks, automobile, tax on sales for exportation.. United States, claim of General Transmission Co. for infringe- Page. United States Court for China, effect of decree of adoption and legitimation. 162 United States Shipping Board. (See Shipping Board.) Vessels, American, floor tax on liquors, national prohibition act. 332 350 liquors listed as sea stores.. 96 loaned to Coast and Geodetic Survey.. Navy, determination of date of loss is binding upon seizure of liquors on shipboard by State officers. Virgin Islands, enforcement of liquor laws. importation of liquors..... Visés. (See Aliens.) Volstead Act. (See Liquors.) W. War, contracts, production of glacial acetic acid..... time for presenting claims..... increased costs incident to, modification of river and har- 29 427 159 422 258 415 48 purposes.. termination not effected by signing the armistice...... War Department, acquisition of lands during war emergency... employee on leave without pay, retirement act. 34 538 582 155 424 War Finance Corporation, suspension of loans and retirement of outstanding capital stock........... War minerals relief act, demand or request required.... production of certain minerals in foreign production of ferromanganese.. War revenue acts. War risk insurance, (See Revenue act of 1917; Revenue act of compensation for death or disability.... identification of beneficiaries by letters of regulation requiring statement as to total War risk insurance act, alien enemies as beneficiaries..... assignment or prosecution of actions against Federal controlled railroads.. enemy nationals..... Page. 181 323 7 34 12 379 98 379 65 531 538 379 289 regulation defining the terms "brother," War Risk Insurance Bureau, award in case of lost application.. conversion of term insurance, total 538 payments to enemy nationals..... War, Secretary of, adjustment of claims under war contracts... authority to determine disputed questions under contract with Calco Warehouses, bonded, exportation of liquor..... transfer of temporary building to Smithsonian war material for improvement of Warehouse bonds, cancellation, lead-bearing ores. certificates representing whisky, sale of. liquors illegally diverted to beverage uses, Page. War, Secretary of, contract for the production of glacial acetic 415 modification of river and harbor contracts, in- creased costs incident to war. 491 111 45 149 28 62, 92 522 Washington, community property, income tax. 435 Wastage allowance, lead-bearing ores.... 149 Water-power permits, assignment, National forests..... 525 Weather Bureau. right to use the Fessenden inventions for trans- mitting official messages. 239 Weller, Carl F., civil-service retirement act.. 552 Western Union Telegraph Co., local billing and prepayment of OPINIONS OF HON. A. MITCHELL PALMER, OF PENNSYLVANIA. APPOINTED MARCH 5, 1919. TAX ON BOTTLED NONCARBONATED FRUIT JUICES. The tax imposed by both the Act of October 3, 1917 (40 Stat. 312) and the Act of February 24, 1919 (40 Stat. 1116) applies to bottled noncarbonated fruit juices, although somewhat concentrated, if as bottled, they are reasonably suitable for use as beverages and are so used without the addition of water. Such bottled fruit juices, when reasonably suitable for beverage purposes and so used only in a diluted form, are not of themselves soft drinks and are not subject to the tax imposed on such drinks, either by the Act of 1917 or that of 1919. A preparation of fruit juice and sugar, which is not reasonably suitable for beverage purposes and is not so sold, but which is used to produce a palatable beverage by being mixed or diluted with water by soda fountains, bottling establishments, and other similar places, is a prepared sirup within the meaning of section 313 (a) of the Act of October 3, 1917, and was, while that Act was in force, subject to the tax levied upon such sirup. Such a preparation is not subject to tax under the Act of February 24, 1919, since that Act omitted the tax upon prepared sirups. DEPARTMENT OF JUSTICE, August 21, 1919. SIR: I have the honor to acknowledge the receipt of your communication of July 30, 1919, requesting an opinion with respect to the scope, meaning, and application of section 313 of the Act of October 3, 1917 (40 Stat. 312), and section 628 of the Act of February 24, 1919 (40 Stat. 1116), imposing certain taxes. Section 313 of the Act of October 3, 1917, imposes taxes as follows: 1. "Upon all prepared sirups or extracts (intended for use in the manufacture or production of beverages, com 1 |