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¶2The statute reads as follows:
“The manufacture … of intoxicating liquor of any kind in any quantity whatever is prohibited within this state; provided that nothing in this act shall prevent the manufacture, sale or transportation of methyl or denatured alcohol, and provided further that nothing in this act shall prevent the manufacture, sale or transportation of methyl alcohol for chemical, mechanical, medicinal, pharmaceutical, scientific or industrial purposes, ot of liquoT for medicinal purposes, or of wine for sacramental purposes [or the use of so much alcohol as is necessary for legitimate purposes of extraction, solution or preservation in the manufacture of anything other than a beverage].”
¶3The indictment charges that defendant “did wilfully, unlawfully, and wrongfully, manufacture one quart of intoxicating liquor, commonly called whiskey, to be used as a beverage and not to be used for chemical, mechanical, pharmaceutical, sacramental, scientific or industrial purposes; said whiskey then and there containing more than one-half of one per cent of alcohol by volume, said liquor not being a United States pharmacopoeia or national formulary preparation.”
¶4Defendant contends the indictment is defective because it does not negative the last exception in the statute which is inclosed in brackets. The contention is not well taken. In State v. Corcoran, 70 Minn. 12, 15, 72 N. W. 732, it was held that the test to determine whether an exception or proviso must be negatived in an indictment, is whether it is descriptive of the offense. If it is, it must be met by an allegation in *138the indictment, otherwise not. See also State v. Minor, 137 Minn. 254, 163 N. W. 514. The exception, which merely permits the use of alcohol in the manufacture of certain other articles, is in no sense descriptive of the offense of illegal manufacture of intoxicating liquor.
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¶7Defendant contends that the foundation required by this statute was not laid. This statute is confirmatory of a common law rule quite well established in this country. Wigmore, Ev. §§ 2070, 2071; Underhill, Crim. Ev. § 147; Elliott, Ev. § 292. Under this common law rule it is not considered necessary that the evidence independent of the confession should establish the corpus delicti beyond a reasonable doubt. The confession may be received if there is other evidence reasonably tending to prove the corpus delicti, and, if the confession and other evidence together make proof beyond a reasonable doubt, that is sufficient. Flower v. United States, 116 Fed. 241, 53 C. C. A. 271. Daeche v. United States, 250 Fed. 566, 162 C. C. A. 582; People v. Harrison, 261 Ill. 517, 104 N. E. 259; State v. Skibiski, 245 Mo. 459, 150 S. W. 1038; Davis v. State, 141 Ala. 62, 37 South. 676; State v. Banusik, 84 N. J. Law, 640, 64 Atl. 994. We think the rule should, be the same under our statute. In State v. Laliyer, 4 Minn. 277, 284 (368), the court held otherwise of a statute (Comp. St. 1849-1858, c. 118, § 6), which is the same as our present statute, except that in place of the present provision that a confession shall not be sufficient to warrant *139conviction "without evidence that the offense charged has been committed,” it contained the words “without proof that the offense charged has been committed.” The court held that the word “proof” meant “full proof” which establishes the fact beyond a reasonable doubt. The opinion carefully distinguished between “proof” and “'evidence,” and indicated that the use of the latter word would signify evidence tending only to prove the fact. With that' construction of these words before them, the legislature, in adopting the Revised Statutes of 1866, substituted the word “evidence” for the -word “proof.” G. S. 1866, c. 73, § 93. The purpose is clear to make a change, and to require that the evidence other than the confession need only be evidence reasonably necessary to establish the corpus delicti. We do not think the opinion in State v. McLarne, 128 Minn. 163, 150 N. W. 787, is out of harmony with the foregoing. A remark to the contrary in the dissenting opinion in that case was made in oversight of the change in the language of the statute.
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¶11The judgment and sentence should be modified accordingly. Subject to this modification the judgment is affirmed.