Supports the exact July 1/August 1, 1862 tax milestone and the broader tax-timing mechanism.
Contemporary congressional retrospective of the original 1862 excise and the timing of tax collection while spirits remained in warehouse.
The forty-first section of the act of July 1, 1862, provided that there should be paid on all spirits that might be distilled and sold, or removed for consumption or sale ... on and after the 1st day of August, 1862, a tax of twenty cents on each gallon.... Under this section ... no duty was exacted on spirits in warehouse until there was a sale or removal for sale or consumption, and then only upon the number of gallons actually sold or removed.
15; PDF sheets 14–15
14
Committee discussion of leakage, evaporation, and earlier legislation
Checked against extracted text and rendered official GovInfo PDF sheets 14–15; bracketed ellipsis used to omit intervening administrative wording.
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