When, after duties have been liquidated, a reliquidation takes place, the date of the latter is the final liquidation for purposes of protest.1 Liquidator. One who settles up the business affairs of an insolvent - individual, partnership, or company. Under the English bankruptcy act of 1869, the creditors of an embarrassed person may resolve that his affairs shall be liquidated by a trustee, with or without a committee of inspection. The property of the debtor thereupon vests in the trustee, who has the powers of a trustee in bankruptcy. By resolution, at a general meeting, the creditors may close the liquidation and discharge the trustee. See WIND UP; BANK, 2 (2), National. "Liquors" commonly includes all liquors that are spirituous, vinous, inferior fermented, and malt.2 Intoxicating liquor. Any kind of liquor that will intoxicate, whether distilled or fermented.3 In Massachusetts, any beverage that contains more than three per centum of alcohol, by volume, at sixty degrees Fahrenheit.4 Spirituous liquor. Distilled liquor. All spirituous liquor is intoxicating; yet all intoxicating liquor is not spirituous, as, fermented liquor.5 "Spiritous" was held to mean "spirituous" liquor.. Vinous liquor. Liquor made from the juice of the grape.7 Liquor dealer. Selling an occasional drink out of a bottle was held not to constitute carrying on the business of a retail liquor dealer.8 Liquor shop. A house where spirituous liquors are kept and sold.9 Ale. Held to be within the terms of a statute prohibiting the sale of "strong or spirituous liquors" without license.10 See Cider. Board, &c. v. Louisville R. Co., 109 id. 221, 228 (1883); N. O. Board, &c. v. Hart, 118 id. 140 (1886). 1 Robertson v. Downing, 127 U. S. 603 (1888). 2 People v. Crilley, 20 Barb. 248-49 (1855); State v. Brittain, 89 N. C. 576 (1883). 3 State v. Reynolds, 47 Vt. 299 (1875); Commissioners v. Taylor, 21 N. Y. 173 (1860). 4 Mass. Act 23 April, 1880, 191, c. 239, § 5. • Commonwealth v. Grey, 2 Gray, 502 (1854). See State v. Haymond, 20 W. Va. 21 (1882), cases; State v. Oliver, 26 id. 425-26, 431-33 (1885), cases. • Commonwealth v. Burke, 15 Gray, 408 (1860). 7 Adler v. State, 55 Ala. 24 (1876); 38 Iowa, 467. & United States v. Jackson, 1 Hughes, 531 (1875): R. S. §§ 3242, 3244. • Wooster v. State, 6 Baxt. 534 (1873). 10 Nevin v. Ladue, 3 Denio, 43, 437 (1816); 20 Barb. 246; 105 Mass. 480; 30 Conn. 55; 33 Ind. 206; 12 Mo. 389; 44 • Durkee v. Board of Liquidation, 103 U. S. 647 (1880); Ν. Η. 511. Beer. The courts will take judicial notice that "lager beer" is a malt liquor. 1 In the absence of evidence to the contrary, beer will be presumed to be an intoxicating liquor.2 In section six of the Illinois Dram-shop act, "intoxicating liquor" means spirituous, malt, or vinous liquors. Proof, therefore, of a sale of beer (to a minor) without showing the kind of beer, and whether malt, vinous, or spirituous, is not sufficient to sustain an indictment. There are kinds of beer which are neither a malt liquor nor intoxicating. 3 When a witness testifies to the sale of beer under circumstances which make the sale of any intoxicating liquors unlawful, the prima facie inference is that the beer was of that quality declared by statute to be an intoxicating liquor. Whether a particular kind, as, "Schenck beer," is intoxicating, may be a question of fact for a jury; that it contains alcohol may not be conclusive upon this point. So as to "hop beer." "Strong beer" is within the meaning of the term "strong or spirituous liquors," in a statute to suppress intemperance." Cider. An averment of the sale of "intoxicating liquor" was held sustained by proof of the sale of unfermented cider. "Champaigne wine" was held to be a liquor.1 "Port wine" is an intoxicating liquor.2 Alcohol and gum-camphor mixed do not constitute a "spirituous liquor." 3 Whatever is generally and popularly known as intoxicating liquor, such as whiskey, brandy and gin, is within the prohibitions of the Kansas act of 1881, and may be so declared as matter of law by the courts, - that act prohibiting the sale of intoxicating liquors except for medical, scientific, and mechanical purposes, and providing that no one shall sell for the excepted purposes without a druggist's permit from a probate judge. Whatever is generally and popularly known as medicine, an article for the toilet, or for culinary purposes, recognized, and the formula for its preparation prescribed, in some standard authority, and not among the liquors ordinarily used as intoxicating beverages, such as tincture of gentian, paregoric, bay rum, cologne, essence of lemon, are not within the statute, and may be so declared as matter of law by the courts, notwithstanding such articles contain alcohol and may produce intoxication. But as to articles intermediate between these two classes, articles not known to the United States dispensatory or other stardard authority, compounds of intoxicating liquors with other ingredients, whether provided for a Whether ale and cider, after fermentation, are in single case, or compounded upon a formula and sold toxicating liquors, is a question for a jury. Neither cider nor crab-cider are included within the term "spirituous liquors, wine, ale, porter, beer, or any drink of like nature." 10 Gin. The court will take judicial notice that gin is an intoxicating liquor. 11 Pop. Where the charge was selling "intoxicating liquors," and the proof was a malt liquor of an intoxicating quality called "pop," a conviction was sustained. 12 Rum. This is a spirituous liquor, within a statute against selling such liquor without first paying a license tax.13 Wine. Is a fermented, not a spirituous, liquor. 14 Whether "blackberry wine" is a spirituous liquor was left to a jury to decide. 15 1 Watson v. State, 55 Ala. 158 (1876). State v. Teissedre, 30 Kan. 484 (1883): 6 id. 371; 16 Mo. 389; 14 Ohio, 586; Briffit v. State, 58 Wis. 39, 44 (1883): 3 Park. Cr. R. 9; 21 N. Y. 173; 63 id. 277; 11 R. I. 592. • Hansberg v. People, 120 III. 21, 25 (1886), cases. Myers v. State, 93 Ind. 253 (1883), cases: 5 Crim. Law Mag. 360-63 (1884), cases; Commonwealth v. Magee, 141 Mass. 113 (1886). Commonwealth v. Blos, 116 Mass. 56 (1874). • State v. McCafferty, 63 Me. 223 (1874). Excise Commissioners v. Taylor, 21 Ν. Υ. 173 (1860). • Commonwealth v. Dean, 14 Gray, 99 (1859). • State v. Biddle, 54 N. H. 379 (1874); 69 Me. 133.. 10 State v. Oliver, 26 W. Va. 422, 425, 427 (1885). 11 Commonwealth v. Peckham, 2 Gray, 514 (1854). 12 Godfriedson v. People, 88 III. 284 (1878). 13 United States v. Angell, 11 F. R. 34 (1881). 14 Caswell v. State, 2 Humph. 402 (1841); State v. Moore, 5 Blackf. *118 (1839); 19 Conn. 493. 16 State v. Lowry, 74 N. C. 121 (1876.) under a specific name, as, bitters, cordials, tonics, whether they are within or without the statute, is a question of fact for the jury alone. The test is this: If the compound be such that the distinctive character and effect of intoxicating liquor are gone, that its use as an intoxicating beverage is practically impossible, by reason of the other ingredients, then it is not included within the statute. But if the intoxicating liquor remains as a distinctive force and the compound is reasonably liable to be used as an intoxicating beverage, then it is within the statute. Any State may prohibit the manufacture and sale of intoxicating liquors for use as a beverage. At common law, traffic in intoxicating liquors was a lawful business. The original