The New York herald., 1869-01-01


wAsHM0ros. Dec. ~, 1884,
The following is supplement- No. TO the regula-
tions concerning the tax on distilled sprits &C., OF
August 8, 1885,
TREASURY DEPAnrafENr, OFYICE OF IsTERsAL(
REVENUE. WASHINGTON, Dec. 26. 1883.
INSTRUCTIONS AS TO REPORTS on PORN NO. 81.
the monthly reports Of form No. 80 the
following Instructions are issued and assessors WIN
give them careful consideration ana De governed
strictly In accordance Herewith In making up those
In determining the required production" OF
dlstiery the assessor will, In the nrst place. ascer,
tain and determine the quantity OF materials used
for the production OF Spirits and for ascertalning ts
the rule laid down In the law Is that fortyhye gal
Ions OF mash from grain shall represent not less than
one bushel Of grain and seven gallons Of ash from
molasses shall represent not less than one gallon OF
molasses; that Is, iorty-nve gallons OF mash must
represent not less than a bushel or gram but may
represent more II the dstiiler actually makes but
thrty-hve or forty gallons Of mash from bushel OF
Used instead Of 5rvve The assessor s Is not con-
fined TO the reports Of the dstiller or storekeeper
but should use every other means In his power to
test the accuracy OF the distlller's returns.
Having found the quantity OF material used, the
assessor Will then determine the quantity OF spirits
which should be accounted for from this quantity OF
material. and II ne have no more definite means OF
determining this he win determine from the char
acter OF the material used what quantity OF spirits
Dushel OF such material should yield, and calculate
the product to be accounted for, or required pro-
dnction," accordlngy. suppose. for instance, the
assessor finds from the reports and otherwise that
the diser has used for the month 425 g25 gallons or
mash from grain. This, at fortyhve gallons to the
bushe would call for 9465 bushels Of grain; but II
ne d,ses aetna acsaay used thicker mash 80 tina.
call for 10,648x bushels OF grain. suppose, then,
the assessor finds that, under all the circumstances,
the dlstiller should be charged with pro
duct OF fourteen quarts the bushe; he would then
enter on form No. 50. under the head OF Amount OF
spirits required to be producedn &C., 33, III 56l00
r.li forfv- -4var ri IN
1928 s4100 gallons at forty gallons to the bushe.
Under this he will enter the quantity reported by the
distilier as produced.
TO determine the eighty per cent OF the capacity
the assessor win take the number OF gallons liked by
the survey as the product for ntyfour hours,
multiply this by the number OF days for which the
per diem capacity tax should be assessed; eighty
per cent OF this product Is eighty per cent OF the ca
pacity AZ determined by the survey and should be en-
tered such form No. 80. II this exceeds the re-
ported product then an additional assessment must
be made. When the difference between the ire
qured prOduct,n as above found, and the reported
product is greater than the difference between the
eighty per cent and the reported product, the as
scssment viii be upon the former quantity When the
reported product equals or exceeds the eighty per
cent, but 10 less than the required prOduct,o as
above found, the assessment will be made upon the
Rn + IN Se
pr0duct' and the reported product are each less
than the eighty per cent the assessment must be
made for the difference between the reported pro-
duct and the eighty per cent On this point the law
is imperative.
TO determine the number OF barrels OF forty proof
gallons each, to be reported on form No. SO as as
sessed at four dollars per BARREL the greatest num-
Der of proof gallons, whether the required pr0duc
capacity Viii be divided BY forty and tn the quoent
less the number exempt under the special $500 tax,
viii be the number TO be so assessed discarding
FRACTIONS aud taking whole barrels only.
s =
twenty fractions OF twenties in excess Of the irst
twenty to be discarded. The number Of days upOn
which the per diem capacity tax is to be assessed IS
the whole number since the date Of commencement
in the month, inclusive, less Sundays, and the days
upon which operations have been legally SUSPENDED
ACCOMPANIED By the Certificate Of the assstant
sor that at the time the locks were placed on the
furnace doors no mash, wort nor beer was on hand
INSTRUCTIONS AS TO SURVEY OF DIsrnLERrEs.
In their report OF the survey assessors VIII state
the greatest and least diameter and the depth OF
each mash tub its full capacity the number OF dry
inches allowed for working, and the working capa-
city in bushels estimating not exceeding thirty gal
diameter, least diameter and depth Of eacn ferment
ing tub, designating the same by its number as
shown by the plan, with the full capacity. the num-
ber OF dry inches allowed fermentation and the
working capacity OF each tub. Having found the ag-
gregate working capacity Of the fermenters they
wll divide this amount by the number OF gallons or
mash which the distiller makes from bushel Of
grain-not exceeding however, forty-nve gallons OF
mash TO the bushel OF grain In any case-which will
give the number OF bushels that will be required to
Ill the fermenters. Then taking the fermentng Pc
riod fixed by the dstiller on form No. 27, which
must be q fixed and definite number OF hours or
days. adding thereto twenty -four hours or one day,
for the time each fermenter Is required 10 remain
empty after its contents are drawn on, and dividing
the number OF bushels which can be fernented In
twentyfour hours. II not even days, divide by the
number OF hours and multiply by twenty-four. They
viii then estimate the quantity or spirits which can
be produced from bushel OF grain.
This depends In great degree upon the character
and completeness OF the apparatus, and while no
n al rIrln m hq if pat
be suggested that in an ordinary steam dstery this
varies from three TO four gallons many dstilleries
producing fifteen and sixteen quarts 70 the blshel.
1t would require strong case to justify an estimate
low as three gallons and In suca case the reasons
for such allowance must be fully reported To the
Commissioner. Having determined TINS product,
multiply the number OF bushels that can be fer
mented In twentyf0ur hours by this sum aud II VIII
give the quantity OF spirits which can be produced
The capacity OF molasses distillery is estimated
upon the same principle. Having found the work.
as above stated divide this by the number or gallons
OF mash which the distlller makes from gallon Of
noasses, ahd Il win give the number OF gallons Of
moasses required to I'LL the fermenteTs; take the
fermentlng PERIOD plus the twenty-four hours and
divide the amount found as above and II will give
the quantity which can be fermented IN twcnty-our
hours.
The quantity OF spirits which can be produced from
gallon OF molasses varies OF course with the CON-
pleteness OF the apparatus and the quality Of the
material from eighty 10 ninety-five per cent-from
eightynve TO ninety per cent being probably fair
average and In no case should less allowance than
this average be made without first submitting full
report Of the reasons therefor to the Commissioner.
In question arises as to the correctness OF
the survey the assessor Will forward draft OF his
report to the Commissioner before II Is signed, In
order that such questions may be determined.
In estimating the number Of dry inches to be
allowed for fermentation the assessor and person
to aid him must OF course be governed
in great measure by the depth Of the fcrmenting
believed that q fair allowance will be from
three TO seven inches for corn and any mixture
OF corn and rye not exceeding one half
rye to one half corn, and from seven 10 twelve
inches for rye. and any mixture OF rye exceeding
one half While 1t Ii perhaps natural that the dis
70 him, IL Ii incumbent upon the OH.
making the survey TO make such allowance only
rs Is fair and equitable, having regard to the inte-
Of the government well as OF the dstiller.
should the allow wances In any district In all cases
Equal the maximum allowance, or In most cases
exceed the average between the two extremes given,