External Control and Landscape
External Control and Landscape
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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