Two Stamp system

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Two Stamp system

Unread postby bourbonv » Mon Dec 18, 2006 12:01 pm

In the days before bottled-in-bond whiskey and when the barrel was the main package for selling whiskey, there was the two stamp system. This was a way to tell straight whiskey from rectified whiskey. If the barrel had two tax stamps, then it was straight whiskey. Here is how it worked.

When whiskey was made and placed in the barrel, the owner (not necessarily the distiller) had a choice to make. If the whiskey was to be a straight aged whiskey it was placed in a bonded warehouse for aging until the tax was due. This started out as a year, then was increased to 2 years, then 4 years and finally 8 years. This whiskey then received a tax stamp showing that the still taxes and such were paid that it was guaged upon entering the warehouse and this tax stamp number was recorded next to the barrel number in a ledger. At the end of the bonding period the tax was paid on the whiskey left in the barrel and a second tax stamp was added to the barrel and its number placed in the ledger next to the first stamp number. This was two stamp whiskey.

If the whiskey was made and placed in the barrel and shipped immediately the taxes were paid and tax paid stamp was placed on the barrel, the barrel and tax stamp number were placed in a ledger by the distiller. This whiskey was then the property of the owner to with as he wished. This usually meant rectifying it in some manner. It was rarely held for aging because then the owner would lose the tax money on the angel's share while aging.

The consumer could tell a straight whiskey aged in a bonded warehouse by looking at the barrel head for the two stamps. The problem came as the sale of bottled products grew in popularity. These product were sold without the consumer ever seeing the barrel, making more difficult to discern a younger straight whiskey from a good blend or compound whiskey. A well aged 6 or 8 year old straight whiskey, I would think, would still be easily discerned from a blend or a compound whiskey.
Mike Veach
"Our people live almost exclusively on whiskey" - E H Taylor, Jr. 25 April 1873
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