Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1872-08-13
u. s. INTERNAL REVENUE.
DistilIatiOn of brandy from Apples
Peaches, or Grapes.

1. (Section So Every still in the posses
sion of any person must be registered on
Form 26, either as being for use or not for
use; and all stills that have not been so reg
istered must be forthwith registered by the
person in possession thereof with the Asses
sor of the district, or the Assistant Assessor
of the division in which such still is sitIla-
ted. An omission TO so register incurs
penalty Of five hundred dollars.
2. (Section g. Each person having Sill
so registered, and intending to use
the same for the distillation of bran
DIV from apples, peaches, or grapes, must
before commencing distillation give notice
on Form 2751 to the assessor of his district,
or through the assistant assessor of his di-
vision, of his intention to distil, stating IN
such notice his name and place of residence,
and, if company or firm, the name and
Mace of residence of each member thereof;
The place where said business is to be car
ried on: the number and kind of stills; the
total capacity of each in gallons, the man
ner in which the same is to be boiled,
whether by steam or furnace heat; the
kind of fruit proposed to be used; the build
ing or place on the premises where the dis
tiIIerv is situated in which he will deposit
and keep the brandy to be distilled by him
until the tax is paid thereon and the tax
paid stamps attached thereto; and that such
still or stills are not within six hundred
feet in direct line from premises author
lied to be used for rectifying or refining
distilled spirits by any process.
8, (Section 10.) On the receipt OF no.
tice, Form 27kk, the assessor, with the AID
of his designated assistant, will proceed TO
make a careful survey of such still or stills,
in accordance with the provisions OF section
10 of said act of July 20, 1865, amended by
act OF June 6, 1872, unless there be on hle
in his office a correct survey thereof there
fore made, and it appears to his satisfaction
that no change has taken place In the Ca
pacity of such still or stills since the making
of such survey.
4. (Section ~ After completion of such
survey and before the commencement OF
distiIlation, each distiller shall make and
execute bond on Form 500, with at least
two sureties, to be approved by the asses
sor of the district. The penal
sum of said bond shall net be
less than double the amount
of the tax on the spirits that can be dis
titled in his diStillery during period OF
fifteen day IS as ascert2ined by the survey
Bonds are SO given as 10 expire On tie last
day of April of each year, and parties must
renew their bonds before continuing or
again engaging in distilation after that
date. A new bond may be required in case
of the death, insolvency, or removal OF
either of the suTeties, and IN any other
contingency, at the discretion OF the AS
! SCISSOR or Commissioner Of Internal ReYeue.
| On the presentation of such bonds to the
the Assessor he shall examine the same and
satisfy himself that they are correct IN
| torn and duly executed according to law;
| that the sIreties thereon are residents OF
| the district, or Of some county adjoining Line
| district within the same State; and that such
sureties are ample security for the amount
| of such bond, and for that purpose may re-
| Quire from such securities, atfidavits, a0-
stract of title, or other evidenc es as to their
| solvency. The assessor shall indOrse bis
approval on each bond, certifying that the
bond is properly filed up and executed,
and that the sureties thereon are, III his
| opinion, sufficient.
5. (Section 49, Every distiler from
fruit must provide himself with book in
accordance with Form No. 25aa, heretofore
| prescribed by the Commissioner OF In
ternal Revenue, in which ho shall, from day
| to day, make or cause to be made, true
| and exact entry of the hours between
which the still is operated each day; the
kind, quantity and condition OF the fruit
used; the number of times each still
has been boiled off during each dsy;
and the quantity of singlings and OF brandy
produced thereby, which book must be al
ways be kept open to the inspection OF any
revenue officer, and when filed up shall be
preserved by the distiller for the period OF
not less than two years thereafter and
whenever required shall be provided in the
law for making false entry in such book or
| for emitting TO make the entries required
with intent TO defraud or conceal, etc.
Distil'ers are at liberty to procure the
| book in any way they see fit. All the fore
/ going requirements must be complied with
| by the distiller before the assessor can ap-
| prove his bond, and the distiller must not
| commence work at his distillery before the
| bond Is approved.
On completing TIE process of distillation,
the distiller must draw the brandy distilled
| by hin into casks, each of not less capacity
| than ten gallons, wine measure, and must
retain the same at the designated place of
| deposit at the distillery until the tax is paid
| thereon, and the tax stamps attached
| thereto.
Severe penalties are provided in the law
| for altering, changing, consuming or re-
| moving the spirits before the tax is paid
! thereon and the tax stamps attached thereto.
6. (Section 25.l On or before the 18th
| day of each month the distiller shall notify
! the collector of his district, on Form A,
stating the probable number of packages Of
brandy that will be distilled by him within
| the month, and problble number Of
wine gallons, with his request to have
! the same gagged and marked; and on the
receipt of such notice and after the last day
of the month, the collector of the district
shall cause the brandy produced during the
month TO be gagged, proved and marked,
! as hereinafter directed, by United States
gauger, who upon order Of the collector
! shall proceed at once to gauge, prove and
mark each cask of such spirits as he may
find at the distiilery or designated place OF
deposit; shall cut upon the bung stave of
each cask the wine gallons, the proof, and
the proof gallons; and shall cut or burn on
the head of each cask the name of such dis
tiller, the district and serial number of the
cask, and kind Of spirits, and shall mark
thereon the date of such gauge and the
name Of the gauger by whom made, placing
such date and name on the head ofthe casB
in such way as to admit of the attaching OF
The tax paid stamp between the same. The
gauger, On completing each inspection,
shall Immediately make report thereof, in
tripcate On Form 59aa, showing for whom
gagged and where, the number of casks, the
serial number of each, the proof, the wine
gallons and proof gallons of each, the kind
of spirits and the amount Of tax thereon,
and sign the same, delivering one copy
thereof to the distiller, and transmitting
one copy thereof to the Assessor and one
to the Collector of the district. The fees
for such gauging TO be paid by the United
States at such rates as are or may be pre-
seribed by the Commissioner of Internal
Revsnps: