Gabriel Duvall, United States v. Tenbroek — Opinion of the Court
“ The material from which the spirits are extracted, appears to be the object of the law. The rectification or purification of spirits, after their distillation has been complete, in order to fit them for certain purposes of combination with other materials, is no part of the process of distillation, and is not a breach of the provisions of the act of congress. The distillation of spirits, and the rectification of them after they are distilled, appear to be distinct and separate acts. ”
