The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1870-07-28
AND GRApn Rp .Nny,-The .foIjoyino is rr,
sponsive to the many inquiries made on this
UNITED STATES INTERNAL REVENUE, !
"SUPERyISoR's OFFICE DIsTRICT Ill
OF VIRGINIA, WEST VIRGINIA, AND
T.. +is..atA t#.s 1t.DISTRICT OF CuLUMBIt.

r'af E.. -<DISTR1CT OF
ns"WAsHINGToS, ID. @. July 1, 1910
"The attention of dfstillers of brandy
from apples,t peaches, or grapes, exclu.
siyely, is called to the fact that new regtlla.
|tions have been issued on this subject by
the Commissioner of Internal Revenue, to
take effect from and after July 1, 1870, CO.
pics OF which can be had on application to
any of the officers of the district. Under
these regulations it is required, among other
things, "i,i' .'s.t =, ..r....s~. E. .sr
81. That every person In possession OF q
still not already registered must register
the same with the assessor, as being for use
or not for use. ..'.5 ~, a
'|2. A party desiring to use still SO re-
gistered must give notice of such intention
on Form r2TK to the assessor direct, or
through the assistant assessor. .,-.e.
"3. On receipt of such notice, the as
sessor and his designated assistant will de-
termine and report the capacity of the still,
If there is not already on file in the as
sessor's office a correct report Of the capa-
city thereof. u'.- :: +. .7.n.
az. The capacity of the still having been
ascertained, the distiller must give bond,
with two or more sureties, to be approved
by the assessor, in q sum equal to double
the amount Of tax on the brandy at the
rate Of fifty cents per gallon, which such
survey shows the still capable of producing
in thirty days; and in no event for n less
sum than five hundred dollars. 5.
"5. The special tax remains the same as
last year-to wit fifty dollars q year, reck-
oning from the first of May, and when paid
within the year, Is paid on the uneXpired
portion thereof at the rate of fifty dollars
year, the month in which the bond is ap-
proved being counted as of the uneXpired
portion. .,..r. ,
ste. Each distiller must provide himself
with blank book form No. 25K in which
to make daily entries, showing each day
upon which the distillery is worked, be-
tween what hours Of the day, the kind,
quantity, and condition Of the fruit used,
the amount of spirits made, etc. This book,
may be procured by purchasing, or, where
desired, the distiller may, by properly
ruling q blank-book, prepare it himself. I
am informed that. q sufficient number Of
books will soon be offered for sale by pub
fishers. All these things having been done,
the distiller is ut liberty to commence dis
tillation. Severe penalties are incurred if
he.shall commence distiIling before all these
requirements have been complied with.
ST. On completing the process of distil-
lation the distiller must draw his brandy
into wooden vessels, each containing not
less than ten gallons, and keep it at the
place designated by him in his notice (27X)
until the tax is paid thereon and the stamps
attached thereto. Severe penalties are pro-
vided against altering, changing, removing,
or consuming the brandy, until the tax is
paid and the stamps attached. The BRAN
dies, when stamped, may be sold by the dis
tiller at the place Of manufacture, in the
stamped vessel, but not otherwise, without
his paying the special tax of a liquor dealer.
SO. On or before the twenty-fifth day of
Collector as to whether he has distilled any
brandy during the month and ii so, how
many packages and on receipt Of such no.
tice, the Collector will cause the same to be
gauged and marked bya United States gau-
ger, who will make triplicate report, deli
yering one copy to the distiller, showing
the amount Of tax on the brandy gauged.
"0: On receipt of the gauger's report the
distiller must forthwith pay to the collector
the tax on the brandy so gauged, who, on
receipt of the money, will prepare stamps
OF the proper denomination for each pack
age so gauged, and deliver the same to the
distiller, who is required forthwith to at
tach each stamp to the package, the serial
number of which appears in the stamp, by
FASTING, tacking, and vanishing the same,
and to cancel each stamp by writing thereon
his name and the date ut which it is so al
fixed. The distiller must also, on receipt
OF the gaugcr's report, make u return on
Form No. Is from his book and tho
gauger's return to the assessor, showing the
days upon which the Gstillery was opera
ted, between what hours of each day the
kind, quantity, and condition of fruit used
the number of boilings of each day; the
quantity of singlings produced each day
the aggregate quantity of brandy, etc. +, !
"For further particulars reference must
be had to the regulations themselves. These
regulations have been prepared with full
knowledge of the nature and wants of the
business, and arc sufficiently liberal to en;.-
BILE every distiler to operate successfully
hereunder. 1t is not possible to collect a
revenue from this source without imposing
requirements that are more or less inconvc-
nient to the distillcr; but the requirements
now imposed are only those that are found
absolutely necessary to secure uniform
collection of the tax, and to protect tho
products of the honest taxpayer from COM
petition with the unpaid products of the
dishonest. In view of these liberal proVi-
sions, the penalties for illicit distillation and
other violations of the law will hereafter
be rigidly enforced.
"Full supplies of the blank required to
[a., 1,pNI