The Madison daily leader. [volume] (Madison, S.D.) 1890-current, 1919-05-20
HOME DISTILLINC
MADE LESS EASY
Government Makes Elaborate Ar.
rangements to Discourage
Private Plants.
TAXES, FINES AND PRISON
Manufacture of Whisky In Commercial
Quantities Made Especially Diff
cuIt-Home Stills Are Off
cialIy Defined.


cialIy Defined.
Washington. - Ambitious drinkers |
who expected to set up their own little |
stills and maintain an individual oasis |
against the national drought are to be !
checked up, taxed and policed by the
internal revenue bureau of the treas
ury department.
The bureau sent notice to every col
lector 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 In
the home manufacture of the distillery
as well as the spirits.
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 corpora
tions thus manufacturing still or
worm to be used in distilling are deem
| ed manufacturers of stills. This ap-
| plies to all stills capable of the pro-
| duction of distilled spirits but does
| not apply to small laboratory stills
| USUALLY glass) for legitimate labora-
tory purposes or to water stills which
are not capable of and intended for
the production of distilled spirits. Or
dnarily laboratory stills are small,
constructed of glass and not adapted
to the commercial production of dis
titled spirits.
How Stills Are Defined.
"Any stills or worms adapted to the
production of distilled spirits for COM
mercial or beverage purposes are pre-
sumed to be intended for such use and
in consequence the manufacture there
of involves the manufacturer in special
tax liabilities as above. In order to
remove such presumption in the case
! of stills and worms intended to be
used in the manufacture of essential
oils, vinegar and like products and in
publication of water (other than small
glass laboratory stills) the person for
| whom such still is made will be re-
| quired 10 submit to the collector evil
dence under oath showing that the
still is not to be used for the produc-
4 ton of spirits and setting forth spe-
cifically the actual purposes for which
ii is TO be used.
"The manufacturer of any STILL boiler
or any vessel to be used for the pur-
pose of distilling must. before the
same is removed from the place of
manufacture, notify i'm writing the col
/ lector of the district i'm which such
still, boiler or other vessel is to be set
! up by whom it is to be used, its ca
pacity and the time when the same is
to be removed from the place of manu-
!, facture. Manufacturers of stills for
industrial distilleries are exempt from
! the special tax for the manufacture
of such stills, but they are required
to obtain permits for their removal
, in the usual manner. Penalty for fall
ure to file return of special tax with
in the time prescribed by law Is 25
per centum of the amount of the tax.
Penalty for carrying on the business
Of manufacturer of stills without hav-
ing paid the special tax required by
law is a fine of not less than $100 or
more than $1,000 and Imprisonment
of not less than 80 days or more than
two years.
"All stills set up, whether intended
for use or not, must be registered
, with the collector of the district on
, form 26 in duplicate. This applies to
, all stills of whatever size or for what.
+ ever purpose intended. whether for
distillation of spirits or for pharm'
, aceutical or other purposes except as
, to small glass laboratory stills. Pen
atty for failure to register still is q
forfeiture of the still or distilling ap.
paratus which is not SO registered, to
gether with all personal property In
i the possession or custody or under con
, troll of such offender and found In his
building or in any yard or inclosure
/ connected with the building In which
the same may be set up.
Tip for Home DistiIlers.
. "A person who makes a mash fit fol
) distillation is held to be a distillel
, even though he does not vaporize ol
, coldense the spirit. A mash fit fol-
diitillation is a fermented beer In
which alcohol is generated. Obviously
th., making of such mash is not per
= missible in the home brewing of bee'
.. or home production OF spirits, sine
: IL renders the manufacturer liable a!
! al Illicit distiller. Penalty for illici
distillation is forfeiture Of the distil
!, lesy and distilling apparatus and al
: distilled spirits and raw materials To-
:. !. the production of distilled spirits fount
Z OH the distillery premises, and fin
: Of not less than $500 or more than $5,
600 and Imprisonment of not less thar