Whiskey Inspector

February 17, 2022, I posted a photo of James E. Garnett (1864-1924) who was born in Kentucky on a tobacco plantation. As a young man, he homesteaded in Oklahoma Territory. While in Oklahoma, he ran for the office of Harper County Sheriff. As part of his qualifications, he stated that he had been a Whiskey Inspector.

The Harper County (OK) Democrat, April 19, 1907, page 4

In this issue of the “Democrat” appears the announcement of J. E. Garnett of Readout for sheriff of Harper county. Mr. Garnett is an old time democrat and came to Oklahoma from the state of Kentucky, from which state he came to Harper county five years ago and filed on a a homestead near Readout, where he now resides. 

Before coming to Oklahoma Mr. Garnett had filled the office of Deputy Sheriff and also served six years as Special Whiskey Inspector during Cleveland’s administration. 

Mr. Garnett is a man of forceful personality, and of highest standing in his home community and if nominated to the important office of Sheriff, would make a good officer.

Taxing Distilled Spirits

The U.S. government began taxing distilled spirits in 1791. By the mid-1860s, the law was to be expanded. However, American whiskey had become an aged spirit since 1814 (when a distiller places whiskey in a wood barrel, liquid is lost to absorption and evaporation during the aging process). If distillers were taxed on the liquid they initially put into the barrels, they would have been taxed on whiskey that was literally not available to sell at the end of the aging time.¹See this informative article to learn more. https://bourbonveach.com/2019/09/09/bonded-warehouses/. accessed August 25, 2025.

So, the barrels would go into a “bonding” or holding warehouse for a set period of time. Government Inspectors would inspect the barrels and compare volumes to the expected norms in their gauging manual.

According to a 1975 U.S. Department of the Treasury Bureau of Alcohol, Tobacco and Firearms report,²U.S. Government Accountability Office. GGD-76-91, Alcohol and Tobacco Excise Taxes. https://www.gao.gov/assets/ggd-76-91.pdf. accessed August 25, 2025. by the year 1875 tax on distilled spirits accounted for “about half of all Federal revenues.” [emphasis in the original]

Whiskey Inspector

A Federal whiskey inspector or “whiskey gauger” recorded whiskey production and assured that distillers paid proper federal alcohol tax.³Brig. Gen. Ron Van Stockum. “P. Green Miller, Clarence’s Father, (1871-1968)” in Sentinel-News (Shelbyville KY), April 30, 2008, reprinted in same publication May 6, 2020, page A10. Gaugers applied government stamps to barrels prior to shipment.

I still find is difficult to believe that J. E. Garnett (from a family of old-school Baptists) was an inspector of liquor.

Sunny Brook Whiskey advertising the Inspector⁴Sunny Brook advertisement. Maysville (KY) Public Ledger. January 27, 1914, page 2

Happy Birthday to Samm!
Raise a glass to the next generation of Whiskey Inspectors!!

SOURCES

• 1
  See this informative article to learn more. https://bourbonveach.com/2019/09/09/bonded-warehouses/. accessed August 25, 2025.
• 2
  U.S. Government Accountability Office. GGD-76-91, Alcohol and Tobacco Excise Taxes. https://www.gao.gov/assets/ggd-76-91.pdf. accessed August 25, 2025.
• 3
  Brig. Gen. Ron Van Stockum. “P. Green Miller, Clarence’s Father, (1871-1968)” in Sentinel-News (Shelbyville KY), April 30, 2008, reprinted in same publication May 6, 2020, page A10.
• 4
  Sunny Brook advertisement. Maysville (KY) Public Ledger. January 27, 1914, page 2