Somerset County (N.J.)

A federal tax was imposed on distilled spirits in 1794 either as a weekly duty on the capacity of the still or at the rate of .06 cents per gallon produced. The tax was increased in 1814 to .20 cents per gallon, and remained at that rate until 1864. Distillers were required to post a 1,000 dollar bond with the government before production to insure that taxes were eventually paid when the spirits were marketed. It is likely that distillers in Somerset County produced grain spirits rather than the apple brandy that was commonly made in southern New Jersey.

From the description of Somerset County tax records, 1814-1816. (New Jersey Historical Society Library). WorldCat record id: 54086039