Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1869-01-06
THE SPIRIT TAX-INSIRUCTIOS
rs AGSESSDRS

Supplement ON. 2, to the regula-
tons of August 3, 1868, is dated
December 26, and signed by DIR.
Harlan, the Acting Commissioner,
and contains the following diree
tons
In determining the required pro-
duction" ola distiliery, the Assessor
will, in the first place, ascertain the
quantity ofmaterials used in the pro
duction of spirits. The rule laid
down in the law is that forty five
gallons Of mash from grain shall
represent not less than one bushel
ofgrain, and seven gallons of mash
from molasses shall represent not
less than one gallon of molasses. If
the distiller actually makes but
thirty-five or forty gallons Of mash
from bushel of grain, then thirty
five or forty is the divisor to be
used instead Of forty-fve. The As
SCISSOR should use every means in bis
power to test the accuracy of the
distiller's returns Having found
the quantity Of material used, the
Assessor will then, if he have no
more definite means, determine
from the character of the material
used what quantity of spirits a
bushel should yield, and calculate
the product to be accounted for ac-
cordingly.
To determine the 80 per cent. of
the capacity the assessor will take
the number of gallons fixed by the
survey as the product for a hours
and multiply this by the number Of
days for which the per diem eapac-
ity tax should be assessed; 80 per
cent. of this product is so per cent.
of the capacity as determined by
the survey. If this exceeds the
reported product then an additional
assessment must be made. When
the difference between the required
product" as above found, and the
reported product is greater that the
difference between the 80 per cent.
and the reported product, the as
sessment will be upon the former
quantity. When the reported pro
duet equals or exceeds the so per
cent, but is less than the required
product, as above found, the assess
ment will be made upon the differ
ence between the required and re-
ported products But if in any
case the required product and the
reported product are each less than
the 80 per cent, the assessment
must be made for the difference be-
tween the reported product and the
80 per cent On this point the law
is imperative.
To determine the number Of bar
rels of 40 proof gallons each to be
reported on form No. sea assessed
at 81 per barrel, the greatest num-
Der of proof gallons, whether the
required production, the reported
production, or eighty per cent. Of
the capacity, will be divided by 40,
and the quotient, less the number
exempt under the special 81 tax,
will be the number to be assessed,
disearding fractions and taking
whole barrels only.
The per diem capacity tax Is 81
upon the first 20 bushels capacity,
or less, and 50 for each over 20
bushels in excess of the first 20
fractions of POS in excess of the
first 20 to be discarded. The num-
Der of days in which the per diem
capacity tax is to be assessed is the
whole number since the date of
commencement in the month inolu-
sive, less Sundays and the days
upon which operations have been
legally suspended, due notice hav
ing been given thereof by the dis
tiller, accompanied by the certifi
cate of the Assistant Assessor Il
at the time the locks were
on the farnace doors no ~
or beer was on the pBe