In all countries where an excise tax is laid on alcoholic beverages there are found persons who seek in every possible way to avoid the payment of the tax. The production of distilled liquors in a secret way to avoid the tax in this country is called "moonshining." The "moonshining" industry is confined particularly to the mountainous regions of Eastern Tennessee, Georgia, Virginia, North Carolina and South Carolina. In the mountain fastnesses this illicit industry is carried on by a large number of persons and in a large number of localities. The total number of these small illicit stills in existence of course is not known. We, however, do know, from the reports of the Commissioner of Internal Revenue how many are discovered and destroyed from year to year. During the fiscal year ended June 30, 1917, there has been a slight decrease in the number of illicit distilleries seized as compared with the number seized during the preceding fiscal years. No permanent abatement appears, and none can be expected until the officials of the United States receive more hearty cooperation on the part of local state officers in the various states and localities where local prohibition exists.

The following data from Report of the Commissioner of Internal Revenue show the activities of the Revenue agents since 1911:

Illicit Distilleries Seized, Casualties to Officers and Employees, and Persons Arrested During the Last Seven Years

The number of stills seized and destroyed in the various states is as follows: Georgia, 456; North Carolina, 411; Alabama, 342; Virginia, 160; South Carolina, 121; Tennessee, 106; Kentucky, 62; Florida, 13; West Virginia, 11; Mississippi, 10; Arkansas, 6; Pennsylvania and New York, each 1. The material used in the production of illicit whisky is mostly Indian corn. It is either malted directly by itself or else the starch is converted by barley malt. The stills are concealed in the mountain fastnesses in such a manner as to attract the least possible attention and in localities difficult of access. They are naturally of very small size, capable of making only a few gallons per day. This whisky is usually not stored at all, but is sent immediately into secret commerce by means of smugglers, bootleggers and others. It is, therefore, usually white in color and rather fiery in taste because of the lack of age. "Moonshine" whisky is produced solely in a pot still and hence if it had time to age would be a whisky of excellent properties and highest purity.