Use as tertiary synthesis. Precise dates, registered-still counts, rates, and causal sequences require corroboration from the cited official records or stronger histories.
Taxation is treated not merely as revenue policy but as a force acting on the physical and institutional form of distilling.
Middleton presents spirits taxation as an operating constraint that influenced distillery layout, still capacity, warehousing, output, and business economics. In the United States, recurring federal excise regimes and efforts to measure or license new steam and continuous stills helped select technologies and favor increasingly legible, capitalized production systems.
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Excise, taxes, and distillation
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