What-No Beer? (1933)
Charles Giblyn: Chief
Chief : Well, what percentage of alcohol did you find in the evidence?
Police Chemist : Not a drop of alcohol in it.
Chief : You mean, it's near beer?
Police Chemist : It ain't been anywheres near a beer. It's brown dishwater.
Cop : You mean they weren't selling beer?
Police Chemist : No, they were running a tearoom.