The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1870-07-21
VOLUME 6---No. i.
Regulations for Fruit Distillation.

Mr.. G. 81. Baldwin, Assessor of the Third
South Carolina District, has furnished the CO.
lumbia Guardian with the following brief st-
nopsis of the requirements of the internal rev.
enue laws, in respect to fruit distllefs as iodi4
fed by recent regulations of the Commissioners
of Internal Revenue. In addition to the charges
mentioned below, it will be remembered that
there is tax of fifty cents per gallon on all
brandy produced:
1. They must register their stills and give no.
tice of their intention to distill. The Assistant
Assessor will furnish them with the necessary
blanks for this purpose.
2. They must execute bond; with at least
two approved securities. The penal sum of this
bond must not be less than the tax on the BRAN
dy that can Be distilled at the distillery during
a period of thirty days, and in no case less
than $500.
8. They must provide themselves with book;
(prescribed form 254;) in which a record must
be kept of the hours Of rnhnihg, material used,
number of. boilings made and quantity of BRAN
dy distilled. From this book, monthly reports
must be made to the Assistant Assessor.
4. They must have place of deposit for
their brandy (which may be any house or bull
ding near the distillery), and all brandy made
must be put into casks, holding not less than
ten gallons, and placed id said Building, Until
the same is guaged and the tax paid thereon.
5. On or before the 25th of next month the
distiller will notify the Collector of the proba:
BILE number of packages he will have on hand
to be gauged at the end of the month at which
time the Collector will order the gauger to
which will be about 81 per cask, must be paid
by the distiller
Fruit distillers pay the following taxes:
/. A special tax or license, at the rate of $50
per annum, to be estimated from the first day
of the month in which distilling is begth to
the first day of May following; and, in addi-
tion, tax of 81 per barrel on every barrel of
brandy produced in excess of the rate of 100
barrels per annum.
In addition to the above requirements, the
Assessor, upon receipt Of the distillers notice,
proceeds, at the expense of the government, to
make survey of the capacity of his distillery,
which fixes the producing capacity of the dis
tillery at SO many gallons for every twenty-four
hours. Then, at the end of each month, the
Assessor ascertains from the reports of the dis
tiller the exact number of hours the distillery
was run during the month, allowing for all
stoppages and suspensions, and thus, Dy means
of the survey, estimates the capacity of the
month.
If the actual quantity produced is less than
eighty per cent. of this capacity; the distiller is
assessed for the deficiency at the rate of fifty
cents per gallon. The distiller, however, by
skillful management can always avoid this de-
fciency or make it so small as to be of no con-
sideration.
Parties intending to engage in fruit distillery
should give notice to the Assistant Assessor; as
soon as possible, so as to give ample time for
effecting all preliminary arrangements with
that Office