Evening journal., 1919-04-28
Home DISTILLING
MADE LESS EA.Y
Government Makes Elab-
orate Arrange m snts to Dis
courage Private Plants
TAXES, FINES,
PRISON FOR VlOLATORS

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drinkers who expected 10 set up their
own little stills and maintain an indi-
vldual oasis against the national
drought are 70 be checked up, taxed
and policed by the Internal Revenue
Bureau Of the Treasury Department.
The bureau has sent notice TO every
collector Of internal revenue Of the re-
quirements for registering and paying
taxes on stills. The regulations are
rigid and apparently the only escape
/ for the individual defiant will be I'm the
home manufacture OF the distillery as
we'll as the spirits.
The bureau tells all collectors and
other revenue officers that "in view OF
the imminence Of the condition Of ma
tional prohibition IL is believed that all
persons manufacturing, selling or using
stills should be fully advised OF their
liability under the Federal law"
Then Is given the following notice:
Under Federal laws and regulations
manufacturers OF stills are required TO
pay an annual special tax Of $50 and In
addition thereto $40 for each still or
worm for distilling made by them. All
persons, firms or corporations mus
manufacturing a still or worm to be
fused in distilling are deemed manutac-
turers OF stills. This applies to all stllls
capable OF the production OF distilled
spirits but does not apply TO small lad
oraiory stills usually glass; for legiti-
Innate laboratory purposes or 10 water
stills which are not capable Of and in
TENDED for the production OF distilled
lsplrits. Ordinarily laboratory stills are
small. constructed OF glass and not
adapted 20 the production OF distilled
spirits in commercial quantities and
MANY water stills are also OF such con-
struction that they are not adapted 10
the commercial production OF distilled
spirits.
"Anv stills or worms adapted TO the
production OF distilled spirits for COM
mercial or beverage purposes are pre-
4 sumed 20 be intended for such use and
in consequences the manufacture there
OF involves the manufacturer in special
tax liabilities as above. In order 10
remove such presumption in the case
Of stills and worms intended to be
|. used in the manufacture or essential
Il oils. vinegar and like products and IN
/ ntlri0catiou Of water lOther than small
glass laboratory stills the person for
. whom such still is made viii be re
oulrod 10 submit 70 the collector eNi-
dence under oath showing that the still
is not % be used for the production
OF spirits and setting forth specilcall.
the actual purposes for which II IS {,
be used.
"The manufacturer OF any still boilei
or anv vessel 10 be used for the pur
pose OF distilllng must. before the SAM
| is removed from tho place OF manu-
faeure, notify In writing the oollecto
OF the district in which such still
. boiler or other vessel is 20 be set NJ
ID bv whom 70 is 20 be used, its capacit
b and the time when the same is to b
- removed from the place OF manufac
: ture Manufacturers OF stills for 10
I dustriaI disiilleries are exempt from IN
, special tax for the manufacture or sucl
!. stills. but they are required 10 obtail
% permits for their removal in the usua
D manner. Penalty for failure TO Ole re
) turn OF special tax within the tim
r / prescribed by law IS % per centum o
: the amount OF the tax. Penalty 10
g carrying on the business OF mmufac
y furer Of stills without having paid tn
special tax required by law Is a IN
, Of not less than 500 or more thai
J, 5000 and Imprisonment or not les
. than thirty days or more than twt
years.
"AU stills set up, whether INTENDED
for use or not. must be registered viii
the collector OF the district on form =
in duplicate. This applies 10 all stills
OF whatever size or for whatever pur.
pose intended. whether for distillatioI
Of spirits or for pharmaceutical or othei
4 ! purposes, except as to small glass
: laboratory stills. Penalty for failure
10 register still is a forfeiture OF th'
' still or distllling apparatus which 1
. not so registered, together with all per
: sonal property in the possession oil
I custody or under control Of such Of
, fender and found in the building or II
any yard or inclosure connected witt
/ the building in which the same may b
set up
"A person who makes a mash flt fol
, dlstllatlon is held TO be a distiller ever
though he does not vaporize or con
dense the spirit A mash ut for dis
tillation is a fermented beer in which
alcohol is generated. Obviously Tn,
making Of such a mash is not permissi.
! bic in the home brewing Of beer ol
home production Of spirits, since 4
renders the manufacturer liable as ar
- Illicit distiller. Penalty for Illicit dis
r tillat'on Is forfeiture Of the dlstillery
r and distllling apparatus and all dis
!, titled spirits and raw materials for thC
y production Of distilled spirits found or
the distillery premises, and a flne oi
: not less than $500 or more than 5000
y and Imprisonment OF not less than sil
, tmonths NJ more than three years"
II addition TO penalties above citel
attention Is called 10 subsection a. o
, Section 1901 OF the Revenue Act o
? 1918. which established additional spe
!. clal taxes in certain cases, and whici
= reads:
: Every person carrying on The busl
y ness Of a brewer. d'stiller, wholcsal
liquor dealer, retail liquor dealer
= wholesale dealer in malt liduor. retail
dealer in malt liquor or manufacture
, Of stills as defined in Section 32ii. an,
Il Section 32i7 Of the revised statutes Il
: any state. Territory or district OF th
United states contrary 20 the laws o
such state, Territory or district or fl
any place therein which carrying ol
such business is prohibited by local .
4 municipal law, shall pay in qdditlo'
a TO all other taxes. special or Otherwis
I IMPOSED by existing lyy or by this ac
II $1,000"
n The so-called wartime prohibitlo
: law imposes for its violation a penalt
I OF Imprisonment not exceeding on
l. year or $1,000 fine, OF both.