Section 71
SEC. 71. "Distilled spirits, spirits of alcohol, and alcoholic spirits," within the intent of this Act, include all substances known as' ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, which are commonly produced by the fermentation of grain, starch, molasses, or sugar, or of some sirup or sap, including all. dilutions or mixtures, and the tax shall attach to this substance as soon as it is in existence , as such, and whether it be subsequently separated as pure or impure spirits or be immediately or at any subsequent time transferred into any other substances either in process of original production or by any subsequent process.