“In the 1790s federal excise tax was collected from distilleries based upon the capacity of the still and the number of months it distilled. In 1798, [George] Washington paid a tax of $332 on stills [with a capacity] totaling 616 gallons operating for 12 months.”
That’s from DISCUS, the liquor lobby. It brings to mind a cannabis canopy tax — based on number of crops per year.
The Center for New Revenue 