A Practical Handbook on the Distillation of Alcohol from Farm ProductsWright, F. B. (Frederic B.)
Science
A Practical Handbook on the Distillation of Alcohol from Farm Products
Wright, F. B. (Frederic B.)
Alcohol; Alcohol, Denatured
Those desirous of acquiring full information as to the rules regulating
the operation of distilleries for the manufacture of alcohol and
de-natured spirits can procure the same by applying either to the
collectors of Internal Revenue for their respective districts or to the
Commissioner of Internal Revenue, Washington, D. C.
PROPOSED CHANGES IN THE DE-NATURING ACT.
The De-naturing Act as passed and the regulations thereunder are
undoubtedly too complicated in their character to remain very long in the
Statute Books. There has already arisen a cry for simpler regulations
which shall place the manufacture of de-natured alcohol on a plane with
the practice in Germany, France and other countries which have carried
the manufacture and use of alcohol, for industrial purposes to a very
high plane. Both in England and America the Excise and Internal Revenue
regulations have been of very troublesome character, and the production
of spirits has been so carefully guarded, watched and checked that the
distiller aside from the high tax he has had to pay has been greatly
hampered. In Germany and France, however, things are different. There the
manufacture of Industrial Alcohol from farm products has been encouraged
and as a consequence the regulations are of very much simpler character.
In Germany the number of agricultural or co-operative stills is very
large and these stills are practically free from the constant
supervision of internal revenue officials.
Until the wash passes into the still there is practically no Governmental
supervision except as to the proper gauging of the vats and to the proper
sealing of all joints or pipes leading from the vats to the still. From
that point onward, however, to the final receiver every vessel is locked
and sealed and no access to the spirit can be obtained by the distiller.
The quantity of spirit distilled and its quality is ascertained by the
Revenue Officer from this final receiver and on this spirit so found is
computed the vat tax and the distillery tax which have to be paid by the
distiller. There are none of the cumbersome regulations regarding the
warehouses, storehouses, storekeepers, etc., which are found in our own
revenue laws. To provide security against abstraction of wash in the
fermenting tanks, reliance is placed upon frequent but uncertain
visitations.
There is no question but that in the fulness of time our own laws and
regulations will be very much simplified for all industrial plants. An
attempt has been made to so simplify the laws by Act of Congress No. 230,
approved March 2, 1907 and taking effect on September 1, 1907, the text
of which is appended, and undoubtedly other acts will follow as the
country becomes more and more sensible of the benefits to be derived from
free industrial alcohol. The text of the act is as follows:
[PUBLIC--NO. 230.]
Public-domain text, read in full here on John Shaqi.
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