Mason County Distillers
Taxation on whiskey was a controversial topic in early America, especially on the frontier, which, in the late 17th century, of course included Kentucky. Look up “Whiskey Rebellion” on Google to read a lot more about it. The law taxing whiskey passed in 1791, and it was not until 1798 that one William Clarke, a federal attorney, began prosecuting those who hadn’t paid the tax. The court docket gives us the names of lots of folks in the whiskey distilling business in those early days. Keep in mind that Mason County is much larger during this time than it is now, due to the formation of additional counties. For lots more on the subject see Willard Rouse Jillson’s Early Kentucky Distillers, 1783-1800, (1940) the source of this data. The tax levied was seven cents a gallon.
| Distiller | County | U.S. Debt | Court Date |
|---|---|---|---|
| Meredith Helm | Mason | 37.49 | June 20, 1795 |
| Rudolf Black | Mason | 65.76 | August 8, 1798 |
| Adam Richie | Mason | 146.88 | June 30, 1798 |
| Solomon Collins | Mason | 122.32 | June 26, 1798 |
| Samuel Jackson | Mason | 122.32 | June 26, 1798 |
| Joseph Shaw | Mason | 73.92 | June 26, 1798 |
| James Sparks | Mason | 73.92 | June 26, 1798 |
| Peter Davis | Mason | 319.68 | August 6, 1798 |
| Thomas Slooe | Mason | 319.68 | August 6, 1798 |
| James Lownsdale | Mason | 61.50 | December 11, 1797 |
| John Mannen | Mason | 43.92 | June 20, 1797 |
| George Applegate | Mason | 59.94 | July 1, 1797 |
| Hezekiah Glasgow | Mason | 35.40 | December 1, 1797 |
| Joseph Caskey | Mason | 37.68 | June 20, 1797 |
Jillson notes that the judge in the cases, Harry Innes, in the Old State House in Frankfort, displayed at least some sympathy to these “stout-hearted pioneers of western industry” who had “early conflicting views with the government as to tax collection,” [Jillson’s terms] and reduced most of the amounts by half, and gave the defendants time over which to pay the tax.