Bay rum

Definition and stakes

Joseph McKenna,  Jordan v. Roche — Opinion of the Court

“ And, further, that bay rum, under the revenue act of June 13, 1898 [30 Stat. at L. 463, chap. 448] , was taxed or held taxable by the Commissioner of Internal Revenue under the head of 'perfumery and cosmetics.' So also the ruling of the Commissioner, it is urged, refusing to hold that druggists and bay rum dealers were liquor dealers, which, it is contended, he would necessarily have to hold them to be, if bay rum were to be considered an alcoholic distillate. It is not necessary to answer these contentions in detail. They have, when taken by themselves, an appearance of strength. ”
Source: Wikisource

Joseph McKenna,  Jordan v. Roche — Opinion of the Court

“ The facts are these: In the years 1907 and 1908 plaintiffs imported from the island of Porto Rico certain casks of bay rum manufactured in said island. Upon arrival at the port of New York, the collector of internal revenue for the first district collected taxes upon the same under the act of April 12 and §§ 3248 and 3254 of the Revised Statutes of the United States. Plaintiffs duly protested against such exaction and paid the same to obtain delivery of the goods. Bay rum is a fragrant spirit obtained by distilling rum with the leaves of the bay berry, or by mixing various oils with alcohol. ”
Source: Wikisource

Friedrich A. Flückiger,  Pharmacographia (1879)

“ Substitute—The Mexican spice called Pimienta de Tabasco (Piment Tabago Guibourt) is somewhat larger and less aromatic than Jamaica allspice. Analogous products are afforded by Pimenta acris Wight [1108] (Myrcia acris DC, Amomis acris Berg) , the Bay-berry tree, and P. Pimento Griseb. The oil of bay-berry consists of eugenol and a hydrocarbon, possibly identical with the “light oil of cloves” (p. 284) , but present in a larger amount. Bay rum, much used in the United States by the perfumers, is an alcoholic tincture flavoured with oil of bay-berry. ”
Source: Gutenberg

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