ya... close..
Distillers were taxed based on the size of their stills. Stills with the capacity to annually produce at least 400 gallons of whiskey were taxed between 7 and 18 cents a gallon, depending on the proof of the liquor. Distillers who made stronger whiskey paid a higher tax. Smaller stills were taxed at a rate of 10 cents for every month a still was in operation, or 7 cents for every gallon produced, whichever was lower.
http://www.encyclopedia.com/history/united-states-and-canada/us-history/whiskey-rebellion
What are “the rules” for home-brew beer as far as “distribution” goes? Can I give a case to my neighbor w/o a “tax-stamp”? I assume I cannot sell him a case? I would think most “home distillers” might not want the the expense of a still set-up w/o the ability to sell their ‘shine. Maybe not...legalize distilling for “personal use” and see I guess!