Ready Chicago citation linked with verified page 14–15 excerpt.
The act of July 1, 1862 imposed a federal tax of twenty cents per proof gallon on spirits distilled and sold or removed for consumption or sale, effective August 1, 1862; while spirits remained in warehouse, duty was deferred until sale or removal.
Locator and wording verified against the complete official GovInfo scan of House Report No. 1277.
The supporting source is an 1882 congressional legal history rather than the original scanned 1862 act; quote the report accurately and retain its statutory citation.
House Report No. 1277 identifies the governing sections, Statutes at Large pages, rate, effective date, and tax-timing rule.
Used and link-verified on the public history page “Expansion and Industrialization — Cities, Ice, Warehouses, and Factory Systems” on 2026-09-02. Retain the recorded qualifications in future revisions.