Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1871-06-08
Interesting to Fruit DistilIers.


For the information of those desiring to
engage in fruit distilling during the ap-
preaching season, Capt. G. A DARLING,
Assistant Assessor, has kindly furnished
US the following brief synopsis Of the re-
ouirements of the internal revenue law in
respect to the distillation Of fruit:
Before commencing work the distiller
must register the kind and number OF his
stills with the assistant assessor, and give
notice. through him, to the assessor OF ms
intention to distil. Blanks for such regis
try and notice will be supplied by the as
sistant assessor. :. ;, -
Upon receipt of the notice the assessor
proceeds to make survey OF the capacity
of the distillery, or, in other words, to de-
termine what quantity of brandy the dis
tillery is capable of producing in twenty
four hours.
The survey having been completed, the
distiller must then execute bond with at
least two approved secunties-zthe penal
sum of this b5opd'is fixed by the assessor
and must not be less than double the
amount of tax on the brandy that the dis
tillery is capable Of producing in thirty
days, and in no case less than five hundred
dollars.
Having complied with the foregoing
requirements, the distiller can commence
work. ~
The following additional requirements
must then be observed >,
The distiller must provide himself with
book, the form of which has been pre-,
scribed by the Commissioner OF Internal
Revenue, and make daily entries IN, their
book of the hours of running, kind and n,
quantity of material used, number OF boil
ings made, and quantity OF singing pro
diced. 1t is mcst important that TINS
book be carefully and accurately kept
The distiller must also have some place
of deposit for his brandy, until it has been
gauged, marked and stamped. This may be
any house or building, most suitable for
the purpose, and must be named and de-
scribed in the notice given before com
mencing work. All brandy should be put
into casks of not less than twenty gallons
capacity, and transferred to this place of
deposit, and then held until gauged, mark
ed and stamped. Price, Sl.50.
On or before the twenty-fifth day OF
each month the, ,distiller is required to no
tify the collector Of the probable number
of packages of brandy he will have on
hand at the close Of the month to be gaug-
ed at which time the collector will send a
guager to guage and make the same.
The guager having guaged the brandy
will make report Of the same in triplcate,
and will hand one copy of such report to
the distiller; upon receipt of this report
the distiller will make bis monthly return
on form Is, embracing therein the account
kept in his distillers' book, and the wine
and proof gallons Of brandy as ascertalned
by the gauger's report. :,
The brandy produced each month should
be kept and gaaged separately, otherwise
the distiller, in making his monthly re
port, will not know how much brandy to
return.
No brandy can be removed for sale OF
use until it has been guaged, marked and
stamped.
The guager's fees, which will be about
one dollar per barrel, to be paid by the
distiller ei.
Fruit distillers pay the following taxes
lst. A special tax, or license, at the
rate Of fifty dollars per annum, to be reck-
oned from the first day of the month in
which distllling is commenced, to the fist
day CT May following for example, a fruit
distiller beginning any time in August is
assessed for nine months, amount $37 so
any time in September, eight months,
amount $33.3 and SO on.
I'd. A tax of fifty cents per gallon on
all proof brandy produced. In addition
to this the assessor, on receipt OF the dis
tillers report, by means OF the survey
above referred to, makes an estimate Of
the brandy the distillery should have
made during the month.
In making this estimate, allowance is
made for all stoppages and suspensions, as
the calculation is based upon the hours
the distillery was actually run If, then,
the brandy made during the month is less
than eighty per cent Of the capacity thus
ascertained, the distiller is assessed upon
eighty per cent OF the deficiency at fifty
cents per gallon By careful management
however, it is believed this deficiency can
be avoided The experience Of some Of
the distillers last season may be averse u
this, but if they will examine into thei1
operations, they will find that their de-
ficiencies were the result of bad manage
ment, rather than over-estimated capaci-
ties. Many Of them would boil their stills
only partially filed, and, in many in
stances, when more than one still was en-
ployed, part would be run and the remain
der left idle; then distillers would, by
keeping poor fires retard boiling, and throw
the number of boilings below the number
they were required to. make.
BY avoiding all these hindrances and
drawbacks, at least eighty per cent. OF
their capacity can oe produced
One great trouble last season was that
distillers did not post themselves as to the
law, and in view Of this, it is urged upon
all expecting to distil from fruit to make
themselves familiar with above named
requirements. They should also make
application as early as possible, in order
to give ample time for the arranging Of all
preliminary papers.
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