William Strong

“ If he be a distiller, he is required to state in his notice the kind of stills and the cubic contents thereof, the number and kind of boilers, the number of mash-tubs and fermenting-tubs, and the cubic contents of each tub, the number of receiving cisterns and the cubic contents of each cistern, together with a particular description of the lot or tract of land on which the distillery is situated, with the size and description of the buildings thereon, and of what material constructed. ”

“ Beck, a member, moved to strike out the word 'will,' in section six, [3] and insert in lieu the words, 'usually takes to,' so that the passage would read—
'The number of hours in which the distiller usually takes to ferment each tub of mash or beer.'
'It is impossible to tell how long it will take to ferment. I know it varies in my district, from three days and a half to five days; depending upon the weather and other causes. You should not punish a man who cannot help himself. ”

“ When, however, afterwards the assessor and his skilled assistant estimated and determined the producing capacity of the distillery, pursuant to the directions of the tenth section of the act, the capacity was determined by assuming the period of fermentation to be forty-eight hours; this assumption being made, of course, in accordance with the above-quoted regulations prescribed by the Commissioner of Internal Revenue. The tax was assessed and collected according to the survey thus made. ”

“ From the best information, it is believed that a fermenting period of sixty hours is as long a period as can be used consistently with good management or a profitable conduct of the business, and where a greater period than this is assumed it must be accompanied with such a statement of the circumstances as will show it to be justified as an exceptional case. ”

“ Every person intending to be engaged in the business of a distiller or rectifier shall give notice in writing, subscribed by him, to the assessor of the district within which such business is to be carried on, stating . ”

“ Mr. G. H. Williams, Attorney-General, and Mr. S. F. Phillips, Solicitor-General, contra:
No canon for the interpretation of statutes justifies a reference to what was said by particular members of the legislature on the discussion of a bill which subsequently became a law. ”