BUFFINGTON, Circuit Judge.
This case concerns the proper taxation classification of alcohol. By section 5, Title 3, of the National Prohibition Act (27 U.S.C.A. § 75), "Any tax imposed by law upon alcohol shall attach to such alcohol as soon as it is in existence as such."
In this case the Druggists Specialties Company had been granted a permit to manufacture alcohol for toilet article manufacture and to withdraw 4,500 gallons of tax-free denatured alcohol...
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