Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1868-12-13
IMPORTANT TO DISrILLEgs.
The Harlan ID 4eislOn Modified
by COmmif s.0aer Rollins

Assessor Nsedham, Of the Louisville
District, has received from Hon. T.. A.
Rollins, Commissioner OF Interasl Rsve-
Que, the s~usjOined letter, modifying 5
former letter Of Commissioned Harlan, ia
relation 70 distillation by mea OF two
5tills, IS is prseticed generally by Ten
uessee n Kentucky di5tilie4s. This
modification Of opinion is based upon the
decision OF the Acknowledgement UPON
the matter as referred to MIN by the Sec
rotary ofthe Treasury.
Our distillers may now understand
preciseIv what they may do under the
present Internal Revenue law.
TREASURY D~EPARTNENT,J
OFFICE or INTERVAL REVENGE,
MAsHISGroS, December, ls5SJ
Sir: In conformity with . decision OF
the Acknowledgement OF the United
States, rendered on the likh instant, ]
have ruled that 3 distiller Is authorized
to convey the product Of his distillation
from the outlet Of the worm, either d.
rectly or Through q tank or low wine tub
70 q still or doubler, through which such
product has not previously passed, and
70 redistill or double such product there
in, znd convey the proof spirits through
. worm TO the receiving cisterns, and the
low wines back from the worm to the
tank, or, II no tank is used. to the still or
dOubler above specified. 1t is, however,
provided by the terms Of the decision,
that no connection with the distillary 81
apparatus or processes for rectifying proof
sDfrits, or OF manufacturing alcoholic
compounds 10 admissible; and further,
that the process Of dlstillatiOn in such
case must be continuous, and no opening
or access can be allowed to any part OF
the apparatus between the original still
and the receiving eisterns, while the dis
tillerz is in operation.
Yd3 will therefore sUthogiza the TEri-
Gus diztillers in your district to convey
their product from the beer vat intO the
wood still, and from thence, without
passing into another still or 3 aoubIer,
through the beeK,heater into the WoTm.
The distillers may, however, Rt their Cp-
ton, introduce, between the still and
beer-heater, 3 mers reservoir, with the
pipes left open, in the top Of which eon-
densing pans may be placed, for the pur-
pese OF avoiding an overflow Of material
and an inferior condition Of the liquor on
its passage into the worm.
From the worm tub the liquor can pas
into the loW-wine tub, and thence by an
arrangement Of pumps and pipes into =
copper vessel, which can be used either
as q still heated by fire underneath, or as
3 dOubler 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, 1868, and
rom thence to a second worm tub,
having pipes to carry the proof spirits 10
the receiving eisterns, and the lOE-vines
back to the low-viIe tue.
YSu will especially observe that two
stills, or one still and one dOubler, are al
the apparatus for distilliDg and vepor.z-
ing that can be permittsdin n confirm.
Gus process in 3 distilleTy; and further.
that no separation OF the LIQUOR upOn
leaving the first worm can be allowed
but the entire product must pass tbrnrga
the low wine tub into the COPPER still or
dOubler, and in such case the distiiler
will be required 10 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- d~istillatiOn 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
Attorneys enesals's decision, rs inter-
prsted herein, are carried out 10 your en-
tire satisfaction, and viii transmit a sup
Elemental plan Of each distiliery wherein
changes are made particularly describ-
ing the same.
1t should be remembered that the de-
elsion Of the AttOrnsy-GenersI does not
allow the Fe-distillirg OF high wines or
proof spirits, tut merely the doubling Of
low wines or singiings.
Very EsspectfaIly,
L. a. commissioner.