SINGLE STAMP SPIRITS

2 definitions found across Law Mind sources

SINGLE STAMP SPIRITSAuthored
The Law Mind • 752 words
Definition
A classification of distilled alcoholic spirits used as a beverage, as the term appeared in revenue and excise statutes. Despite the apparent precision of the phrase, courts interpreted "single stamp spirits" broadly to encompass any distilled alcoholic beverage — not merely whiskey, and not limited by whether the spirits carried a single stamp or a double stamp under applicable tax or licensing requirements. The term was a statutory category tied to excise and licensing schemes that required distilled spirits to bear revenue stamps as proof that applicable taxes had been paid. ___
Common Confusion
The phrase might suggest a narrow technical category defined by the number of revenue stamps affixed to a container — i.e., that "single stamp" spirits are those bearing exactly one stamp, as distinguished from "double stamp" spirits. Courts rejected this reading. As Bouvier's records, Kentucky courts held that the phrase is not confined to whiskey but includes any distilled alcoholic spirits used as a beverage, whether single or double stamped. The distinction between single and double stamp was a regulatory and tax-tier classification, but it did not define the outer boundary of what qualified as "single stamp spirits" for purposes of the statute at issue. ___
Why It Matters in Research
This term is a trap for researchers working in late nineteenth and early twentieth century excise, licensing, and prohibition-era materials. Its meaning is inseparable from the stamp tax and revenue licensing framework that predated and overlapped with Prohibition, making it nearly obsolete as an active legal category after federal Prohibition was enacted and subsequently repealed. Several research cautions apply: First, the term is jurisdiction-specific in application. The Kentucky decision preserved in Bouvier's — 133 Ky. 580 — reflects a state court's construction of a state licensing statute. Researchers should not assume that courts in other states applying similar language reached the same result. Excise and licensing statutes varied considerably across jurisdictions, and the same phrase could carry different operational meanings depending on the underlying regulatory scheme. Second, the term belongs to a now-defunct regulatory vocabulary. Federal revenue stamp requirements for distilled spirits evolved through the Internal Revenue Acts of the Civil War era and the subsequent decades of federal alcohol taxation. Researchers working in this period will encounter overlapping federal and state stamp regimes, and the phrase "single stamp" likely tracked specific tax tiers or container-size classifications within those regimes. Understanding what the stamp represented in a given statutory scheme is essential to understanding what the phrase meant in any given case. Third, the breadth of the judicial construction matters. Because courts held the term covers any distilled alcoholic beverage used as a beverage — not just whiskey, and regardless of actual stamp classification — the term functioned more like a general category of "distilled spirits for beverage use" than a precise technical subcategory. Researchers analyzing related licensing, nuisance, or prohibition cases should treat it accordingly. ___
Historical Dictionary Support
Bouvier's Law Dictionary preserves a single entry, sourced directly to 133 Ky. 580, 118 S.W. 381. The entry is brief but substantively important: it records judicial construction rather than offering an independent definition, which is itself informative. Bouvier's was tracking how courts were reading statutory language, not defining an independent common law concept. The entry's emphasis on what the term is "not confined to" — whiskey — suggests that whiskey was the most obvious or common referent practitioners might associate with single stamp spirits, and that courts were correcting a narrowing assumption. This pattern of expansive judicial construction of beverage alcohol classifications was common in this era, as courts and legislatures struggled to keep regulatory definitions current with the variety of distilled products entering the market. No other major historical legal dictionaries in the Law Mind corpus appear to carry an entry for this term, reflecting its narrow, period-specific, and jurisdiction-dependent character. ___
Jurisdictional Note
Active use of this term appears concentrated in state licensing and excise law, particularly in states like Kentucky with significant distilling industries. The Kentucky court's construction is the primary recorded judicial authority in the historical dictionary record. Federal revenue law used its own nomenclature for stamp classifications, and researchers working in federal materials should consult the applicable Internal Revenue statutes directly rather than relying on state court constructions of state licensing terms. ___
Related Terms
DISTILLED SPIRITS — EXCISE TAX — REVENUE STAMP — DOUBLE STAMP SPIRITS — SPIRITS (LICENSING) — BEVERAGE ALCOHOL — WHISKEY — INTERNAL REVENUE — LICENSING (LIQUOR) — PROHIBITION
SINGLE STAMP SPIRITSmain
Bouvier's Law Dictionary • 1928
"Sin- gle stamp spirits," within a statute is not confined to whiskey, but includes any dis- tilled alcoholic spirits used as a beverage whether single or double stamped. 133 Ky 580, 118 S. W. 381.

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