Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1870-07-24
OSCILLATION FROM FRUITS.
Brandies From Apples, Peaches
Grapes. Etc.

Grapes, Etc.
Having been frequently questioned of
late concerning the legal and revenue reg
ulations effecting the distilling of apples,
peaches, grapes, ETC., and the subject be-
ing one of much interest to our farming
friends at this season, we called on Col.
Givens, Second Assistant Revenue Officer,
at the Maxwell House, yesterday afternoon,
aud requested him to give us the plain
| facts and requirements in the premises
He kindly did 30. He furnished US with
the following synopsis of the new regula-
tons, just issued by the Commissioner of
Internal Revenue, regulating the distilla-
ton of brandy from apples, peaches and
grapes, which will be of interest to those
| intending to engage in that business. Hlt
These regulations only apply to distilla-
ton from apples, peaches or grapes, or
the undistilled products thereof exclusive
ly. Distillation, therefore, from any other
materials, either in whole or in part, must
be under the regulations applicable to
grain distilleries.
Every person in possession of a still, set
up, Is required to register it by giving no.
tlce of such possession t. the Assessor of
the district, and stating whether such still
Is for use or not for use, provided such
still is not already SO registered. A party
desiring to use still so registered gives
notice on form 81, to the Assessor, stating
among other things the location and capac-
ity of his still, the kind and condition of
fruit intended to be used, and descrip-
ton of the building or place on the same
premises, where he will keep his brandy,
until the taxis paid. On receipt ofsuch no.
tice the Assessor and his Assistant may de-
termine the capacity of such still, and
report the same in triplicate, giving one
copy to the distiller.
The distiller then gives bond to the ap.
proval of the assessor, with two or more
sureties, in sum equal to double the tax
on the brandy which he can distill in thirty
days, provided, however, if that sum shall
be less than 500, then the bond is to be
for $500.
Each distiller from fruit pays a special
tax Of $50 year, reckoning from the first
of May, and when paid within the year, is
paid on the unexpired portion thereof, at
the rate of $50 a year.
The distiller must provide himself with
book In the form prescribed, in which to
enter each day on which the still is operat-
ed, the kind, condition, and quantity of
fruit used, etc.
These things having been done and the
bond approved, the distiller is at liberty to
commence distillation.
On completing the distillation, the
brandy must be put into wooden vessels of
not less than ten wine gallons each, and
kept at the place named In the notice 81
until guaged and stamped. On or before |
the 25th of each month the distiller will |
notify the Collector of the probable number |
of packages that he will have to be gagged |
at the end of the month, and on or before |
the 10th of the next month the Collector |
will cause the same to be gagged by a |
United States Gauger, who will make a re-
port thereof in duplicate, showing the quail
ity of brandy, and the amount of tax there
on, and deliver one copy thereof to the
distiller, and one to the Collector The /
distlller will then make return to the |
Assessor on form Is, showing the days
within the month on which his still was
operated, between what hours, the kind, |
quantity and condition of the fruit used, |
and the quantity of brandy produced. He /
will also forthwith pay the tax on such |
brandy, and receive from the Collector
stamps of the proper denomination for each,
and affix the same by FASTING and lacking,
having first written his name, and the date
OF such athxlng, across the face Of the /
stamp, and at the same time mark the sid
number Of the stamp on the cask.
These things being done the brandy may |
be sold or disposed. Distillers cannot sell
spirits of their own production without
paying tax as liquor dealers except it be at
the place of manufacture and in the origi-
nal package, to which the tax paid stamp
is attached.
The per diem tax of 81 is no longer as
sessed. For full particulars the regulations
should be consulted. These, together with |
all the blanks, can be had on application |
to assessors or collectors. The regulations |
give all the forms, and where blanks are
not at hand they can be readily made from
the forms.