The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1869-01-04


grain, but may represent more. If the
distiller actually makes BAT tI.irty-fve or
forty gallons of mash from oushel Of
grain, then thirty-fye or fcyty is the di-
visor to be used instead Of forsy-fve. The
the distiller or storekeeper, but should use
accuracy Of the distiller's returns.
Having found the quantity of material
used, the assessor viii then determine the
quantity of spirits which should be account
ed for from this quantity Of material; and if
he have no more definite means of deter
mining this, he will determine from the
character of the material used what guam
tity Of spirits q bushel of such material
should yield, and calculate the prodI-. to-
be accounted for, or required produc-i
tion," accordingly. Suppose, for instance,
the assessor finds from the reports and
otherwise that the distiller has used for the
month 425, 1925 gallons of mash from graia..
This, at Is gallons to the bushel, world Gail
for 9,465 bushels Of grain but if the dis.
tiller actually used thicker nash, R1 that
40 gallons would represent bushel, then
it would call for II, ,64S1k bushels Of grain.
Suppose, then, the assessor finds that, under
all the circumstances, the distiller should
be charged with product Of IA quarts to
the bushel, he would then ents on Form No.
SO, under the head of "amount Of spirits re-
quired to be produced" &c., 49, ,127 $4,000
gallons, at As gallons Of mash to the bushel
or 81, ,268 44-100 gallons at 40 gallons to the
bushel. Under this he will enter the guam
tity reported by the distiller as produced.
To determine the 80 per cent. Of the capa-
city, the assessor will take the number of
gallons fixed by the survey as the product
for twenty-four hours, multiply this by the
number Of days for which the previous tax
capacity should be, assessed 80 per cent.
of this product is so per cent. of the capa-
city as determined by the survey, and
should be entered as such on Form 80. If
this exceeds the reported product, then g.,
additional assessment will be made. When
the difference between the "reported pro-
duct" as above found, and the reported
product is greater than the difference be-
tween the so per cent. and the reported
product, the assessment will be upon the
former quantity. When the required pro-
duct equals or exceeds the so per cent, but
is less than the "required product" as
above found, the assessment will be made
upon the difference between the ere
ouired" " and "reported " product.
But if in any case the required product
and the reported product are each less than
the eighty per cent, the assessment must
be made for the difference between the re-
ported product and the eighty per cent. On
this point the law is imperative.
To determine the number Of barrels Of
r.-.l ool, Ioh NJ fnl
Form No. SO, as assessed at four dollars per
barrel, the greatest number Of proof gal
Ions, whether the required production,"
the reported production, or eighty per cent.
of the capacity, will be divided by forty,
and the quotient, less the number exempt
under the special four-dollar tax, will be
the number 80 to be assessed, discarding
fractions, and taking whole barrels only.
The per diem, capacity tax is two, dollars
upon the first twenty bushels capacity, or
less, and two dollars for each even twenty
bushels in excess of the first twenty frac-
tions Of twenties in excess of the first twenty
to be discarded. 's'
The number Of days upon which the per
diem, capacity tax is ts be assessed is tine
whole number since the date of commence
ment in the month, inGiGsiye. less Sundays
and the days upon which operations have
been legally suspended due notice having
been given thereof by TIA distiller, accom-
panied by the certificate of the assistant
assessor that at the time the locks were
placed on the furnace doors no mash, wort,
or beer, was on hand on the premises.
INSTRUCTIONS AS TO SURVEY OF DIsTIL-
I LERIEs. Eri'ngaagaT
In their report Of the survey, assessors
will state the greatest and least diameter
and the depth of each mash-tub, its full
capacity, the number of dry inches al
lowed for working, and the working capacity
in bushels, estimating not exceeding thirty
gallons to the bushel. They will also give
the greatest diameter and least diameter
and depth of each fermenting tub, desig-
mating the same by its number, as shown
by the plan, with the full capacity, the
number of dry inches allowed for fermenta-
tion, and the working capacity Of each tub.
Having found the aggregate working ca
| pacity of the fermenters, theyiwill divide
this amount by the number of gallons of
mash which the distiller makes from a
bushel of grain (not exceeding, however,
forty-fve gallons Of mash to the bushel of
grain in any case,) which will give the
number of bushels that will be required to
fill the fermenters. Then taking the fer
menting period as fixed by the distiller on
Form No. 27, which must be fixed and
definite number of hours or days, adding
thereto twenty -four hours or one day for
the time each fermenter is required to re-
main empty after its contents arc drawn
of, and dividing the number Of bushels BY
this sum, the result will be the number of
bushels which can be fermented in twenty
four hours. If not even days, divide by
the number of hours and multiply by "a.
They will then estimate the quantity Of
spirits which can be produced from bushel
of grain. -,-c,-g. -
This depends in great degree upon the
character and completeness Of the appara-
tus; and while no fixed rule can be laid
down upon this point, it may be suggested
that in an ordinary steam distiller this
varies from three TO four gallons, many dis
tillsries producing fifteen and sixteen
quarts to the bushel. It would require y
strnnp case to liustify on estimate as low as