Among the waters imported into this country none has such vogue as the Apollinaris. A study of this water is more or less typical of other imported waters which are valued and used in the country. One of the first points which arises in the consideration of a mineral water is this: Is it a natural or artificial water? A natural water is a water bottled directly as it comes from the spring, without any treatment of any kind except the mechanical steps which are necessary to transfer it to the bottle and to cork it. If the spring is naturally a carbonated spring the bottled water will be a naturally carbonated water, though of course it will not have the same content of carbon dioxid unless it is pumped from a closed tube in the spring and bottled directly without giving the carbon dioxid an opportunity to escape. In so far as known, however, there is no such bottling apparatus at work. Hence it follows that the naturally bottled sparkling water will probably contain considerably less carbon dioxid than the spring water itself. The question, also, of whether this water is natural or artificial, has been raised in this country by reason of the classification of imported waters for dutiable purposes. The revenue laws make a distinction between the duties laid upon a natural water and those which are laid upon an artificial water. This distinction arises whenever the natural water is treated in any way by means of which any of its natural contents save carbon dioxid, as mentioned above, are eliminated, or any new contents are added for any purpose whatever. An artificial water is also held to be one in which carbon dioxid is added under pressure, whether it be the carbon dioxid obtained from the spring itself or derived from other sources. In regard to the classification of such waters for dutiable purposes, the opinion of Attorney General MacVeagh, issued on July 26, 1881, may be cited:

The Apollinaris water, on the contrary, is not bottled as it flows from the spring, but it is, in the first place, heavily surcharged with carbonic acid gas, and ten parts of salt are added to 10,000 parts of water. It is alleged on behalf of the importers, that not only is this the carbonic acid gas such as escapes from the spring itself or from fissures in the rock immediately around the spring, but that this water when being bottled is charged with no greater portion of such gas than it possesses at a depth of 50 feet below the surface, and that the process is merely to restore to it the gas which had thereafter escaped. This contention is, however, vehemently denied, and it is insisted that not only is there no evidence that the quantity of gas is the same, but that the evidence clearly establishes that the water as bottled contains a very considerable excess over the water in the spring.

As to the salt, the importers allege that it is simply added to preserve the water in its natural state, and to prevent contact with the cork from altering it. This, however, is also as earnestly denied, and it is insisted that the salt is added, like the alleged excess of carbonic acid gas, for the sole purpose of altering the natural character of the water as it flows from the spring, and of enhancing its value as a sparkling and palatable beverage.

In view of this conflict of testimony, and of the fact that Special Agent Adams, of your Department, Mr. Sherer, the chemist selected by him, as well as Appraiser Howard, and Collector Merritt, of the Port of New York, have, after thorough consideration, concurred in finding that the water in question is subjected to such alteration after it leaves the spring as to render it an artificial mineral water. I am of the opinion that it ought to be so regarded, and held to be liable to duty.

I cannot say that the question is free from doubt; but I have less hesitation in reaching the conclusion I have stated, because it will be subject to review, if the importers desire it, and the question will then reach the only tribunal which, in my judgment, is entirely competent to decide it.

The Secretary of the Treasury, however, did not follow the opinion of the Attorney General, but on the twenty-eighth of January, 1882, issued the following as the opinion of the Treasury:

"I conclude, therefore, that the water imported under the name of Appollinaris water is an article which is produced by nature, and is not the handiwork of man; that it is a natural and not an artificial water."

Under the rulings and practices of the Food & Drugs Act, Apollinaris is not classed as a natural water. Carbon dioxid has been added and iron abstracted.