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Otsego Herald

October 10, 2013

A Federal tax on alcohol

From the Otsego Herald

for Saturday, Oct. 9, 1813

Compiled, with comments

by HUGH C. MacDOUGALL

LIQUOR TAX

DISTILLER’S TAX. AN ACT, laying duties on licenses to distillers of spirituous liquors.

BE IT ENACTED...That every person who on the first day of January next, shall be the owner of any still or stills...used for the purpose of distilling spirituous liquors...shall apply for and obtain...a license....

The licenses aforesaid shall...be granted for and during the following terms....

For...stills solely employed in distilling spirits from domestic materials:....two weeks...nine cents per gallon of capacity...; one month...18 cents per gallon...; two months...32 cents per gallon...;three months...42 cents per gallon...; four months...52 cents per gallon...;six months...70 cents per gallon...; one year...108 cents per gallon....

Provided that...on each still employed wholly in the distillation of roots, but one half the rates of duties abovementioned....

For...stills employed in distilling spirits from foreign materials:....one month...25 cents per gallon of capacity...; three months...60 cents per gallon...; six months...105 cents per gallon...; one year...135 cents per gallon.

And for every boiler...where wooden or other vessels are used instead of metal stills...double the amount....

...this act shall continue in force until the termination of the war to which the United States are now engaged...and for one year thereafter. July 24, 1812 ... JAMES MADISON.

COMMENT: On the same day, Madison signed a Carriage Tax law, imposing an annual tax ranging from two to twenty dollars per year on every carriage used for the transportation of people. The cost of the war with Britain was becoming increasingly heavy.

Albany Praises Commodore Perry

PATRIOTIC PROCEEDINGS ... City of Albany ... In Common Council, Sept. 27, 1813.

The EIGHTH VICTORY, achieved by our gallant Navy, under the command of Commodore Perry, having been OFFICIALLY announced to the American people ... Do Unanimously Resolve,

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