It is hardly practicable to trace here the progress of legislation in regard to this matter, further than to make mention of what has led up to the present status of the laws relating to whisky and other distilled spirits in the United States.

The present Revenue Laws of the country were incident to the expenses produced by the conduct of the Civil War, and the first of these regulations was enacted in 1862. These laws laid a tax upon all distilled spirits, and defined the process of distillation and rectification. The first law relating to rectifiers was in the act of July 1, 1862, which provided,,

Rectifiers shall pay $25 for each license to rectify any quantity of spirituous liquors, not exceeding 500 barrels or casks, containing not more than 40 gallons to each barrel or cask of liquor so rectified; and $25 additional for each additional 500 such barrels or any fractional part thereof. Every person who rectifies, purifies, or refines spirituous liquors or wines by any process, or mixes distilled spirits, whisky, brandy, gin, or wine, with any other materials for sale under the name of whisky, rum, brandy, gin, wine or any other name or names, shall be regarded as a rectifier under this act.

Numerous additions and changes were made in the Revenue Laws from time to time, including the introduction of the bonding period. The first acts required the tax to be paid upon the spirits as soon as they were produced. Inasmuch as this did not permit the keeping of distilled spirits in wood for ageing purposes until after the tax had been paid, concessions were made in the collection of the revenues in this respect, allowing a certain time to elapse during which the spirits could remain in bond without payment of the tax. The first bonded period was for a year. This was subsequently changed in 1879 to three years, and finally to 8 years, which is as it remains at present.

The distinction between a distiller and rectifier was early established by law, in the following language:

Every person who produces distilled spirits, or who brews or makes mash, wort, or wash fit for distillation or for the production of spirits, or who by any process of vaporization separates alcoholic spirits from any fermented substance, or who making or keeping mash, wort, or wash, has also in his possession or use a still, shall be regraded as a distiller: Provided, That a like tax of four dollars on each barrel, counting 40 gallons of proof spirits to the barrel, shall be assessed and collected from the owner of any distilled spirits which may be in any bonded warehouse at the date of the taking effect of this act, to be paid whenever the same shall be withdrawn from such warehouse, under the provisions of the sixty-second (fifty-sixth) section of this act: Provided, That no tax shall be imposed for any still, stills, or other apparatus used by druggists and chemists for the recovery of alcohol for pharmaceutical and chemical or scientific purposes which has been used in those processes.

Rectifiers of distilled spirits, rectifying, purifying, or refining 200 barrels or less of distilled spirits, counting 40 gallons of proof spirits to the barrel, within the year, shall each pay $200, and shall pay 50 cents for each such barrel produced in excess of 200 barrels. And monthly returns of the quantity and proof of all the spirits purchased and of the number of barrels of spirits, as before described, rectified, purified, or refined by him, shall be made by each rectifier in the same manner as monthly returns of sales are made. Every person who rectifies, purifies, or refines distilled spirits or wines by any process, and every wholesale or retail liquor dealer or compounder of liquors who has in his possession any still or leach-tub, or who shall keep any other apparatus for the purpose of refining in any manner distilled spirits, shall be regarded as a rectifier.

Compounders of liquors shall each pay $25. Every person who, without rectifying, purifying, or refining distilled spirits, shall, by mixing such spirits, wine, or other liquor with any materials, manufacture any spurious, imitation, or compound liquors, for sale under the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a compounder of liquors.