1798 liquor tax — on capacity

“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.

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Author: patoglesby

From 1982 to 1990, I worked in tax policy for Committees of the United States Congress. In recent years, I was Adjunct Lecturer at UNC-Chapel Hill's Business School and then Adjunct Professor at its Law School.

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