Institutional incentives helped normalize aging; they were not the sole cause of maturation practice. Fresh audit: Institutional explanation is Miller's historical synthesis, not sole-cause proof. PDF39 includes an eight-year bonding chronology requiring primary legal reconciliation; do not reuse its statute timeline uncritically.
Historical account of federal taxation, warehouse arrangements, aging, and the changing market status of stored whiskey.
Civil War-era excise taxation, payment timing, and bonded warehousing changed how long whiskey could remain stored before tax was due, helping prolonged barrel storage become an ordinary commercial practice and later a quality signal.
PDF sheet 45 / printed p. 33
PDF sheet 38 / printed p. 26
Chapter 1 — What Is Whisky?
September 28 fresh audit: passage and locator checked against the supplied 533-sheet PDF. Institutional explanation is Miller's historical synthesis, not sole-cause proof. PDF39 includes an eight-year bonding chronology requiring primary legal reconciliation; do not reuse its statute timeline uncritically.
Verified evidence record from the complete review of Whisky Science: A Condensed Distillation.
Evidence
Civil War-era excise taxation, payment timing, and bonded warehousing changed how long whiskey could remain stored before tax was due, helping prolonged barrel storage become an ordinary commercial practice and later a quality signal.
Locator
- Section: Chapter 1 — What Is Whisky?
- Start: PDF sheet 38 / printed p. 26
- End: PDF sheet 45 / printed p. 33
Context
Historical account of federal taxation, warehouse arrangements, aging, and the changing market status of stored whiskey.
Annotation
Institutional incentives helped normalize aging; they were not the sole cause of maturation practice.
Supports
September 28 audit
Institutional explanation is Miller's historical synthesis, not sole-cause proof. PDF39 includes an eight-year bonding chronology requiring primary legal reconciliation; do not reuse its statute timeline uncritically.