The Greenville enterprise. [volume] (Greenville, S.C.) 1870-1873, 1870-08-03
Regulations for Fruit Distillation

Mr.. G. II. Baldwin, Assessor of
the Third South Carolina District,
has furnished the Columbia Guar.
dian will, the following brief sy.
nopsis of the requirements of the
Internal Revenue Laws, in respect
to fruit distillers, as modified by
i'recent regulations of the Commits.
sioners 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:.
!. They must register their stills
and give notice of their intention
TO distill. Tie Assistant Asses
sor will furnish them with the ne-
cessary blanks for this purpose.
/ 3. They must execute a bond,
with at least two approved securi.
ties. The penal sum Of this bond
must not be less than the tax OH
the brandy that can be distilled at
the distillery during period Of
thirty days, aud in no case less
than $500.
3. They must provide them
selves with q book, (prescribed
form 25t,) in which a record must
be kept Of the hours of running,
material used, number Of boilings
made and quantity of brandy dis
titled. From this book, monthly
reports must be made to the AS
sistant Assessor.
4. They must have a place of
deposit for their brandy (Which
may be any honse or building near
the distillery,) and all brandy made
must be put into casks, holding
not less than ten gallons, and
placed in said building, until the
same is guaged and the tax paid
thereon.
| 5. On or before tie 25th Of this
month the distiller will notify the
Collector of the probable number
of packages he will have on hand
to be gnaged at the end of the
month; at which time the Collect
or will order the guagcr to guage
and mark the same. Tie guager's
fees, which will be about 81 per
cask, must be paid by the distiller.
Fruit distillers pay the follow
ing 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 begun
to the first day Of May following;
and, in addition, tax of 81 per
barrel on every barrel of brandy
produced in excess of the rate of
| 100 barrels per annum.
In addition to tie above require.
ments, the Assessor, upon receipt
of the distiller's notice, proceeds,
at the expense Of the Government,
to make q survey Of the capacity
Of his distillery, which fixes Il Q
producing capacity of the distillery
at so many gallons for every
twenty four hours. Then. at the
end Of each month, the Assessor
ascertains from the reports of the
distiller the exact number Of hours
the distillery was run during the
month, allowing for all stoppages
and suspensions, and thus, by
means Of tie 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 DIS
tiller, however, by skillful man.
agement can always avoid this de-
ficiency or make it 80 small as to
be Of no consideration.
Parties intending to engage in
fruit distillery, should give notice
to the Assistant Assessor, as soon
rs possible, 30 as to give ample
time fer effecting all preliminary
arrangements with that Office.