Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1868-12-14
IMPORTANT TO DlSTILLERs.
The Harlan Decision Modified
by Commissioners Rollins.

Assessor Needham, of the Louisville
District, has received from Hon. Z. A.
Rollins, Commissioner OF Internal Reve-
nue., the subjoined letter, modifying a
former letter of Commissioner Harlan, in
relation to distillation by means OF two
stills, as is praeticed generally by Ten
nessee and Kentucky distilleTs. This
modification OF opinion is based upon the
decision OF the Attorney General upon
! the matter as referred to him by the Sec
retsry of the Treasury.
Our distillers may now understand
precisely what they may DO under the
present Internal Revenue law.
TREASURY DsPARTsRNr,
OFFICE Or ISrERNAL REVENUE,
WAsHISoTo9,, December, 1868.
Sir: In conformity with decision OF
the Attorney General of the United
States, rendered on the 14th instant, /
have ruled that a distiiler is authofized
to convey the product of his distillatiou
from the outlet OF the worm, either di-
rectly or through tank or low wine tub
to 8 still or dOubler, through which such
product has not previously passed, and
TO redistill or double such product there
in, and convey the proof spirits through
worm to the receiving eisterns, aud the
low wines back from the worm to the
tank, or, il 10 tank IL used. TO the ST Il or
doubleF above specified. 1t is, however,
provided by the terms of the decision,
that no connection with the distiileFy sT
Spparatus or processes for Teetifying proof
spirits, or OF manufacturing alcoholic
compounds is admissible; and further,
that the process of distillatiOn in such
case must be continuous, and no opening
or access can be allowed to any part of
ha haf 81 al.
and the receiving cisteTns, while the die
tiliery is in operation.
You will therefore authorizs the varl-
Gus distiliers in your district to convey
their product from the beer vat Into the
wood still, and from thence, without
passing into another still or doubler, |
through the beer-hesteT into the worm. |
The distillers may, however, at their op- !
ton, Introduce, between the still and /
beer-hester, o mere reservoir, with the /
pipes left open, in the top Of which con- /
densiDg pans may be placed, fer the pur- /
psse of avoiding an overflow OF material |
and an inferior condition OF the liquor on 4
its passage into the worm.
From the worm tub the LIQUOR can pass
into the low-wine tub, and thence by an
arrangement OF pumps and pipes into q
copper vessel, which can be used either
as still heated by fire underneath, or as
a doubleT heated by steam through a
coil OF pipe, and having around it the /
clear space of two feet required by sec
ton II Of the act OF July 20, 1865, and
fr0m thence to a second worm tub, /
having pipes to carry the proof apirits TO
the receiving cisterns, and the loW-Wines
back to the low. wine tub.
Y9q will especially observe that two
stiiis, or one Still and one doubler, are all (
the apparatus for disabling and vaporiz.
ing that can be permitted in one continu-
ons process IN q distillery; and further,
that no separation OF the liquor upon
leaving the first worm csn be allowed,
but the entire product must pass through
the low wine Tub into the copper still or
donbleF, and in such case the distiller
will be required TO have two meters, one
to measure the whole discharge from the
second worm and the other TO measure
the quantity OF low wines returned to
the low wine tub for re distjlIation 9TH
erwise they will be taxed for the full
quantity of spirits discharged from the
outlet OF the second worm, whether high
or low wines.
You will see that the provisions Of the
Attorney HeneTals's decision, as inter-
preted herein, are carried out to your en-
tire satisfaction, and will transmit eup-
Elemental plan Of each distillery wherein
changes are made, particularly describ-
Ing the same.
1t should be remembered that the de-
1ision Oh the = 4sttoFney-6eIsTald doeg not
allow the re-distilliDg OF high wines or
proof spirits, hut merely the doubling Of
ow wines or Einglines.
Very respectfully,
f. A. ROLLINS, Commissioner.