Supreme Court of the United States February 20, 1899, 218 (Dunlap v. United States)

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Mb. Chief Justice Fullee,

after stating the ease, delivered' the opinion of the court.

Section 61 of the act of August 28, 189.4, reads as follows:

“Any manufacturer finding it necessary to use alcohol in the arts, or in any medicinal or other like compound, may use the same under regulations to be prescribed by the Secretary of the Treasury, and on satisfying the collector of internal