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Making BourbonA Geographical History of Distilling in Nineteenth-Century Kentucky$
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Karl Raitz

Print publication date: 2020

Print ISBN-13: 9780813178752

Published to Kentucky Scholarship Online: September 2020

DOI: 10.5810/kentucky/9780813178752.001.0001

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PRINTED FROM KENTUCKY SCHOLARSHIP ONLINE (www.kentucky.universitypressscholarship.com). (c) Copyright The University Press of Kentucky, 2022. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in KSO for personal use.date: 23 May 2022

External Control and Landscape

External Control and Landscape

(p.264) 12 External Control and Landscape
Making Bourbon

Karl Raitz

University Press of Kentucky

The federal government imposed taxes on distilled spirits in 1791 to retire Revolutionary War debts, and since that time, the distilling industry has been taxed at various rates. In 1862 Congress passed the Internal Revenue Act; by 1865, the tax rate per proof gallon of distilled spirits was $2. Adjustments to the act followed in later years. Taxes were attached to spirits at the time of production, and they had to be paid before the product could be sold. The commissioner of internal revenue directed tax enforcement through a surveillance program that registered all distilleries and placed government gaugers and storekeepers at each distillery to fully control its operations. Regulations required distillers to submit detailed architectural plans for approval, showing the distilling apparatus and all related structures, thus regulating the distilling landscape as well.

Keywords:   government regulation, law, taxes, surveillance, registration, landscape

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