Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1872-08-18
DIsTIL, ALTON OF ERANDY.
Certain Rules and Eesg atIOns in
EGalnAfn.a HI.o.nfn

Certain Rules and Resg atIOns in
Relation Thereto.
In addition to the already published
rules and regulations affecting the distilla-
ton of brandy from apples, peaches or
grapes, we give the following respecting the
REPORTS ON FORM l5i
On or before the 10Th day Of each month,
from the time tbs disiiler's bond is APPROX
ed until the dis il'ery is closed for the sea-
son and the still or stills are registered as
not for use on Form rs, the distiller shall
make return in duplicate, on Form Is,
showing the number Of days in the pre-
ceeding month upon which his distiliery
was operated; the hour of commencing and
closing, the total number of hours work
ed during the month; the kind
and quantity, lin gallons,J and eOndi-
ton of fruit used. The number of
times each still was boiled of each day; the
quantity Of singlings in vile. gallons on
hand on the first of the month, the quanti-
ty Of singliDgs prOduceJ, the quantity re.
naming on hand a. thu close of the month,
and the number of gallons of singliDgs
converted into brandy during the month.
In case the brandy has been gagged the
distller viii report in single item, against
the last day of the month, the total number
of wine and proof gallons of brandy pro-
dHced and the amount of tax thereon. This
report of brandy produced must in all cases
be taken from the gauger's report on Form
j955, and in case the brandy produced has
not been gagged, the distillers will report
the quantity of singlings on hand on the
first day of the month for VIII CD the report
is made, together viii the quantity Of
singlings Produced during the month as on
hand at the close OF the month, whether
converted into brandy or not; and under
the head of "Brandy distilled" he viii enter
Brandy not gagged"
Bhis return shall be signed by the disti-
Ter, and sworn to by him before the asses
! Sor, assistant assessor, or some other officer
| having general power to administer Gaths,
and shall transmit one copy to the Com
| missioner of Internal Revenue and one
copy 10 the collector OF the district.
On payment Of The tax upon brandy, as
shown in the gauger's report, the collector
| shall prepare t5x-paid stamps of the proper
denomination with al the blanks filed up
according to the facts as appearing in such
| gauger's return, including the serial num-
| Der of the cask to which each stamp is 20
| be attached, which stamps shall BE- signed
| By the collector as well as by the gauger
making the return, and deli7eTed to the DIS
| tiller.
Upon the receipt from the collector CT
the tax paid for stamps the distiiler shall
affix the same to the casks in q secure and
permanent manner, by passing the same
| upon the head OF tie casks al the place
previously designated by the gauger, and by
driving tacks, one in each corner, one in
| the center, and at each side of the stamp,
| making not less than seven in number; and
shall cancel the same by writing across the
| face of the stamp his name and the date
upon which the stamp is affixed, and var
nish the stamp with transparent varnish,
so as to protect it from removal or damage
| by exposure; and shall cut or burn in
iegible figures upon the head of each cAsk,
| the serial number of the stamp attached
| thereto and the date Of the
payment of the tax. In attaching the
stamps the distller must be careful TO at
tach each stamp TO The eask the serial uum-
Der of which is given in the stamp; and on
having so attached the stamp. he shall make
entry of the serial number of each essk, and
of the stamp attached thereto, in the proper
| column in his book, Form 253a, together
with the aggregate amount of tax paid; and
on selling or dispOsing of the packages so
stamped, shall enter on hia book to whom
sold or delivered. r .v.a
The brandy when put up, marked
and stamped, as hereinafter re-
quired, may be disposed of by
| the distiller under the authority of the
eighth paragraph Of section l, act April 10,
| 1869, as amended, by sale or otherwise, az
| the place Of manufacture in the original
casks or packages TO which the tax stamps
are affixed. Distillers desiring TO retain
the brandy for their own consumption must
put it up, mark it and stamp iG there as if
| intended for sale. Under these regulations
| it is permissible that a distiller legally au-
| thOrized may receive either of the fruits
named or the unstiled products thereof
] from another person FOR the purpose OF dis
| tillatioD, returning to that other person all
or part of the brandy produced therefrOm;
! out in such case the Government recog-
nizes no person in the transaction
| but the distller, and the brandy,
when distilled, must be put up, marked,
and stamped, the same as if distilled by the
distiller from bis own fruits and for his own
consumption or sale. Distillers cannot dis
pose Of the brandy distilled by them in any
other than the tax stamped packages, nor at
any Othe. place than the place OF nanufac-
ture. Every distiiler is required, from the
date of the approval of his bond until he
! permanently discOntinues business az his
| distillery, to render all the monthly notices
| and returns required, whether any distilla-
Lion has been had al his distillery within
the month or not; and where no
dis!illation has been had the re-
turns shall show that fact. Distillers
desiring to permanently discontinue BUSH
ness must do so by re-registering their stills
| as not for use, on Form 20, which form
shall be executed in duplicate and delivered
to the Assistant Assessor of the division,
who, on receipt thereof, VIII see that the
still (or stills) is so dismantled as toprevent
further disiilaiion, aud when so dismsntled
snail transmit said Form 70 to the Assessor
of the district, who, ON receipt thereof, shall
register such still as not for use, and trans
NIT one copy Of said Form 70 to the Com
missioner of Internal Revenue.