People v. Tux Winery Co.

McCOMB, J. —Plaintiff appeals from a judgment in favor of defendant after the trial court granted defendant’s motion for a nonsuit in an action to collect an excise tax on distilled spirits.

The essential facts are these:

Defendant manufactures beverages containing ingredients as set forth in the following formulas:

A.

BOURBON HIGH BALL

Prune Juice........................... ^2 gallons

Water ................................ 21 gallons

Sugar ................................300 pounds

Ginger Extract......................... 50 ounces

Concentrated Angostura

Essence •............................. 3 ounces

50-50 Solution Citric Acid............ 3% gallons

Vanilla Extract ........................ 6 ounces

Caramel............................... 20 ounces

Bourbon Whiskey Flavor................ 8 gallons

Alcohol ....... 78 gallons

B.

FORMULA No. 16 OLD FASHION 30 Proof 26-% gallons of Syrup

52.40 gallons of Fruit Spirit, 187 proof 5% oz. Bourbon Whiskey Flavor 2% gallons of Pineapple Juice 5y2 gallons of Lemon Juice

[588]C.

FORMULA No. 17 HIGHBALL 30 Proof 34-% gallons of Syrup

52.40 gallons of Fruit Spirit, 187 proof 6% oz. Bourbon Whiskey Flavor

D.

FORMULA No. 18 LIME FIZZ 30 proof 34-% gallons of Syrup

52.40 gallons of Fruit Spirit, 187 proof 2y2 oz. of Juniper Oil